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Cessation of Liabilities- Liabilities reflected in balance sheet cannot be treated as cessation of liabilities

Case Name : Nitin S. Garg Vs. ACIT (ITAT Ahemdabad)
Appeal Number : Appeal No: ITA Nos. 169, 170, 171 and 172/Ahd/2009
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14953) ITAT Ahmedabad (1127)

Penalty applicable in case of failure to disclose fully or truly all particulars of income

Case Name : Shyourajsingh B Chauhan Vs. ACIT (ITAT Ahemdabad)
Appeal Number : ITA No. 523/Ahd/2008
Date of Judgement/Order : 31/05/2010
Related Assessment Year : 2002- 03
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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Royalty- Necessary ingredient for treating a payment as royalty is exclusiveness of right of a person over design or invention invented by him

Case Name : ITO Vs. Patwa Kinariwala Electronics Ltd. (ITAT Ahemdabad)
Appeal Number : Appeal No: ITA Nos. 2781/Ahd/2008
Date of Judgement/Order : 31/05/2010
Related Assessment Year : 1997- 98
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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It is impossible to presume that expression `licence’ provided in section 32(l)(ii) is an endless expression and even a tenancy right can be brought under it

Case Name : ACIT Vs. Malayala Manorama Co. Ltd. (ITAT Cochin)
Appeal Number : Appeal No: ITA No. 323/Coch/2007
Date of Judgement/Order : 10/07/2009
Related Assessment Year :
Courts : All ITAT (14953) ITAT Cochin (146)

Scope of Explanation 2 to Section 147 is such that Assessing Officer is free to re-examine correctness of a regular assessment

Case Name : CIT Vs. Popular Vehicles & Services Ltd. (Kerala High Court)
Appeal Number : Appeal No: ITA No. 1628 of 2009
Date of Judgement/Order : 07/01/2010
Related Assessment Year :
Courts : All High Courts (13956) Kerala High Court (909)
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The expression "Tax due" in section 179(1) will not comprehend within its ambit a penalty

Case Name : Dinesh T. Tailor Vs. TRO (Bombay High Court)
Appeal Number : Appeal No: Writ Petition No. 641 of 2010
Date of Judgement/Order : 27/04/2010
Related Assessment Year :
Courts : All High Courts (13956) Bombay High Court (1882)
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Provisional attachment of property -Section 281B provides for attachment of property of assessee only and of no one else

Case Name : Gopal Das Khandelwal Vs. Union of India (Allahabad High Court)
Appeal Number : Appeal No: Civil Misc. Writ Petition No. 1654 of 2006
Date of Judgement/Order : 30/03/2010
Related Assessment Year :
Courts : All High Courts (13956) Allahabad High Court (800)

Financiers of motor vehicles are not entitled to any deprecation much less higher rate of depreciation on such vehicles

Case Name : CIT Vs. Manappuram General Finance & Leasing Ltd. (Kerala High Court)
Appeal Number : Appeal No: ITA No. 1186 of 2009
Date of Judgement/Order : 13/01/2010
Related Assessment Year :
Courts : All High Courts (13956) Kerala High Court (909)

Once initial burden in terms of section 68 of IT Act, 1961 is discharged by assessee, onus shifts to Department to prove that amount credited in books of accounts represents undisclosed income of assessee

Case Name : CIT Vs. Kishori Lal Construction Ltd. (Delhi High Court)
Appeal Number : Appeal No: ITA 783/2007
Date of Judgement/Order : 23/12/2009
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Indo-UAE Tax Treaty- Aggregation of time spent on different projects can only arise for `connected’ projects

Case Name : Valentine Maritime (Gulf) LLC Vs. ADIT (ITAT Mumbai)
Appeal Number : Appeal No: ITA No. 2879/MUM/05
Date of Judgement/Order : 05/04/2010
Related Assessment Year : 2000- 2001
Courts : All ITAT (14953) ITAT Mumbai (3584)
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