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S. 94 Adjustment of Loss on sale of mutual fund against profit on sale of short term investments- Penalty can be levied

Case Name : Merck Ltd Vs ACIT (ITAT Mumbai)
Appeal Number : ITA No. 916/Mum/2008
Date of Judgement/Order : 27/04/2011
Related Assessment Year : 2002- 03
Courts : All ITAT (14953) ITAT Delhi (3706)
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AO can assume jurisdiction u/s 147 if it has reason to believe that income has escaped assessment

Case Name : M/s Kone Elevator India Pvt Ltd Vs ITO (Madras High Court)
Appeal Number : T.C.(A) No. 41 of 2008
Date of Judgement/Order : 08/03/2011
Related Assessment Year :
Courts : All High Courts (13956) Madras High Court (1763)
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Interest income earned by joint venture FDRs prior to 1 April 2008 exempt under Section 10(23FB) of the Income Tax Act, 1961

Case Name : ITO Vs Gujarat Information Technology Fund (ITAT Ahemdabad)
Appeal Number : ITA No. 2264/Ahd/2007
Date of Judgement/Order : 27/05/2011
Related Assessment Year : 2004- 05
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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If AO has examined the issue of loss arising out of fluctuation in foreign exchange, then reassessment cannot be initiated

Case Name : Hidelbergcement India Ltd Vs ACIT (ITAT Mumbai)
Appeal Number : ITA No. 2336/MUM/2010
Date of Judgement/Order : 13/04/2011
Related Assessment Year : 2004- 05
Courts : All ITAT (14953) ITAT Mumbai (3584)
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While deciding a case ITAT can rely on a case which has not not been cited at the time of hearing

Case Name : Geo fin Investment (P) Ltd Vs. CIT (Delhi High Court)
Appeal Number : Writ Petition (Civil) No. 3744/2011
Date of Judgement/Order : 27/05/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Registration as Public Trust not necessary for registration u/s 12A – ITAT Mumbai

Case Name : Grameen Initiative for Women Vs DIT (E) (ITAT Mumbai)
Appeal Number : I.T.A No. 1937/ Mum/2009
Date of Judgement/Order : 03/05/2011
Related Assessment Year :
Courts : All ITAT (14953) ITAT Mumbai (3584)
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No addition can be made u/s 41(1)(a) for the interest liability converted into the share capital as there is no cessation of liability

Case Name : Tamil Nadu State Transport Corporation (Kum Div I) Limited Vs JCIT (ITAT Chennai)
Appeal Number : I.T.A No. 1718/Mds/2009
Date of Judgement/Order : 13/06/2011
Related Assessment Year : 2001- 02
Courts : All ITAT (14953) ITAT Chennai (858)
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Pune ITAT – Portfolio management (PMS) fees deductible in computing capital gains ; Shares PMS transaction gains are Short Term Capital Gain and not business profits

Case Name : Kra Holding & Trading P. Ltd. Vs Dy. Commissioner of Income-tax (ITAT Pune)
Appeal Number : ITA No. 500/PN/08
Date of Judgement/Order : 2004- 05
Related Assessment Year :
Courts : All ITAT (14953) ITAT Pune (714)
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Penalty paid by a registered broker is not a fine for any infringement of law and hence allowable- ITAT Mumbai

Case Name : M/s Total Securities Ltd Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 7123/Mum/08
Date of Judgement/Order : 31/12/2010
Related Assessment Year : 2005- 06
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Even if there is no evidence to the effect that the borrowed forex loan was utilised for the purpose of business, the loss arising out of foreign exchange fluctuation can be allowed based on past history

Case Name : M/s. Perfetti India Ltd. Vs. ACIT (ITAT Delhi)
Appeal Number : I.T.A No. 4976/Del/02
Date of Judgement/Order : 06/05/2011
Related Assessment Year : 1998- 99
Courts : All ITAT (14953) ITAT Delhi (3706)
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