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Notional brought forward losses and depreciation should be set off in the current year while calculating the deduction u/s. 80-IA even though they have been set off against other income in earlier years

Case Name : Hyderabad Chemicals Supplies Limited Vs. ACIT (ITAT Hyderabad)
Appeal Number : (ITA No. 352/Hyd/2005)
Date of Judgement/Order : 21/01/2011
Related Assessment Year : 2002- 03
Courts : All ITAT (14953) ITAT Hyderabad (630)
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TDS Credit Right of Payee- The Refund Made To the Tax Deductor, Even If Wrongful, Has No Adverse Impact on the Rights of the Assessee

Case Name : Lucent Technologies GRL LLC Vs. Deputy Director of Income Tax (ITAT Mumbai)
Appeal Number : ITA No. : 6353/Mum/09
Date of Judgement/Order : 31/12/2010
Related Assessment Year : 2002-03
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Section 115O(5) do not restrict the allowability of the claim u/s 80M

Case Name : Dy. CIT Vs KRA Holding & Trading Pvt Ltd (ITAT Pune)
Appeal Number : ITA No. 1058/PN/09
Date of Judgement/Order : 19/01/2011
Related Assessment Year : 2003- 04
Courts : All ITAT (14953) ITAT Pune (714)
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Goodwill is intangible asset u/s 32(1)(ii) and eligible for depreciation

Case Name : Commissioner Of Income Tax Vs Hindustan Coca Cola Beverages Pvt. Ltd. (Delhi High Court)
Appeal Number : ITA Nos. 1391/2010, 1394/2010 & 1396/2010
Date of Judgement/Order : 24/01/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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SC Judgment on applicability of Interest U/s, 234B/234C on tax payable u/s. 115JA/115JB

Case Name : Jt. C. I. T. Vs M/s Rolta India Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No. 135 of 2011
Date of Judgement/Order : 07/01/2011
Related Assessment Year :
Courts : Supreme Court of India (2373)

Employee’s contribution to EPF is covered by section 36(1)(va) r.w. s. 2(24)(x)

Case Name : DCIT Vs. M/s. Bengal Chemicals & Pharmaceuticals Ltd. (ITAT Kolkata)
Appeal Number : ITA No. 1680/Kol/2010
Date of Judgement/Order : 07/01/2011
Related Assessment Year : 2005- 06
Courts : All ITAT (14953) ITAT Kolkata (1035)
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Depreciation allowable on Assets forming part of Block of Assets even if same not used during the year

Case Name : Commissioner Of Income Tax Vs M/s. Oswal Agro Mills Ltd. (Delhi High Court)
Appeal Number : ITA No. 161 of 2006
Date of Judgement/Order : 24/12/2010
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Even if commercial transaction is at arms’ length, debt overdue for long period attracts transfer pricing interest

Case Name : M/s. Logix Micro Systems Ltd. Vs. Asst. Commissioner of Income-tax (ITAT Bangalore)
Appeal Number : I.T.A No. 423 /Bang/2009
Date of Judgement/Order : 07/10/2010
Related Assessment Year : 2004- 05
Courts : All ITAT (14953) ITAT Bangalore (1081)
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No Disallowance u/s. 14A of interest on borrowed funds if AO does not show nexus between borrowed funds and tax-free investment

Case Name : Dy. Commissioner of Income Tax Vs M/s. Maharashtra Seamless Ltd. (ITAT Delhi)
Appeal Number : ITA No. 4063(Del)2006
Date of Judgement/Order : 16/12/2010
Related Assessment Year : 2003- 04
Courts : All ITAT (14953) ITAT Delhi (3706)
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Exception provided in both the provisos of s. 92C(2) with regard to the +/- 5 Percent variation applies only when more than one price is determined

Case Name : Assistant Commissioner of Income-tax, Circle 18(1) Vs. UE Trade Corporation (India) (ITAT Delhi)
Appeal Number : ITA No. 4405 (Del)/2009
Date of Judgement/Order : 24/12/2010
Related Assessment Year : 2003- 04
Courts : All ITAT (14953) ITAT Delhi (3706)
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