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When assessee commits default under a bona fide belief which is rectified by filing a revised return, it cannot be held liable for penalty under section 271(1)(c)

Case Name : CIT Vs. Backbone Enterprises (Gujarat High Court)
Appeal Number : Appeal No: Tax Appeal No. 560 of 2009
Date of Judgement/Order : 04/05/2010
Related Assessment Year :
Courts : All High Courts (13956) Gujarat High Court (1140)
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Expenses incurred for setting up of a new unit in expansion of an existing business are allowable as revenue expenses

Case Name : CIT Vs. Ghanashyam Steel Work Ltd. (Gujarat High Court)
Appeal Number : Appeal No: Tax Appeal Nos. 553 to 555 of 2009
Date of Judgement/Order : 04/05/2010
Related Assessment Year :
Courts : All High Courts (13956) Gujarat High Court (1140)
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Assessee in garb of entering hedging transaction cannot seek to enter into speculative transaction in any stocks or shares other than one held by him as inventory

Case Name : ACIT Vs. Dinesh K. Mehta (HUF) (ITAT Mumbai)
Appeal Number : Appeal No: ITA No. 976/Mum/2009
Date of Judgement/Order : 30/04/2010
Related Assessment Year : 2005- 2006
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Section 68- Initial burden is on the assessee to explain the “nature and source” of the credit

Case Name : Commissioner Of Income Tax Vs Oasis Hospitalities (Pvt.) Ltd. (Delhi High Court)
Appeal Number : ITA No. 2093 of 2010
Date of Judgement/Order : 31/01/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Reopening without proper application of Mind by Assessing officer is invalid

Case Name : The Central India Electric Supply Co. Ltd. Vs. Income Tax Officer (Delhi High Court)
Appeal Number : ITA No. 17 / 1999
Date of Judgement/Order : 28/01/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Amendment brought out in Section 40(a)(ia) are clarificatory and retrospective w.e.f 1st April 2005

Case Name : Kanubhai Ramjibhai Makwana Vs. ITO (ITAT Ahemdabad)
Appeal Number : 03/12/2010
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14953) ITAT Ahmedabad (1127)

Money advanced to shareholder for specific purpose cannot be treated as deemed dividend under section 2(22)(e)

Case Name : ACIT Vs. Harshad V. Doshi (ITAT Chennai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14953) ITAT Chennai (858)

Allowability of Set off of brought forward business against the profits on sale of business assets which are assessed to

Case Name : Digital Electronics Ltd. Vs. ACIT (ITAT Mumbai) 135 TTJ 419 (Mum ITAT)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14953) ITAT Mumbai (3584)

Payments for using segment capacity in a transponder for uplinking/downlinking data not taxable

Case Name : Asia Satellite Telecommunications Co. Ltd. Vs Director of Income Tax (Delhi High Court)
Appeal Number : ITA No. 131 of 2003
Date of Judgement/Order : 31/01/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Taxes withheld by determining the income of non-resident under special regime (section 44BB) without approaching the tax officer will not lead to violation of withholding tax provisions

Case Name : Frontier Offshore Exploration (India) Ltd. Vs DCIT (ITAT Chennai)
Appeal Number : ITA No. 200/Mds/2009
Date of Judgement/Order : 04/02/2011
Related Assessment Year : 2004- 05
Courts : All ITAT (14953) ITAT Chennai (858)
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