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Indo-German DTAA – As per new Treaty, income from supervision activity like construction & installation of a project is to be treated as income of PE provided that said activity continues for a period exceeding six months as per article 5(2)(i) of DTAA

Case Name : ADIT(IT) Vs. Krupp UHDE GMBH (ITAT Mumbai)
Appeal Number : Appeal No: ITA No. 4496 & 4652/Mum/2005
Date of Judgement/Order : 28/01/2010
Related Assessment Year :
Courts : All ITAT (14953) ITAT Mumbai (3584)
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For purposes of clause (iv) of Explanation 1 to section 115JB, extent of reduction in respect of deduction available under section 80HHC has to be computed strictly in accordance with provisions of section 80HHC

Case Name : CIT Vs. Al-Kabeer Exports Ltd. (Bombay High Court)
Appeal Number : Appeal No: ITA No. 2619 of 2010
Date of Judgement/Order : 08/07/2010
Related Assessment Year :
Courts : All High Courts (13956) Bombay High Court (1882)
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Activity of preparing bouquets from natural flowers does not bring into existence commercially a different product and hence is not `manufacture’ for purpose of section 2(17) of Bombay Sales Tax Act, 1959

Case Name : In Bloom Vs. CST (Bombay High Court)
Appeal Number : Appeal No: Sales Tax Reference No. 4 of 2006
Date of Judgement/Order : 15/07/2010
Related Assessment Year :
Courts : All High Courts (13956) Bombay High Court (1882)

Provisions of TDS Chapter (Chapter XVII) are relevant only for ascertaining deductibility of tax at source and not for actual deduction and payment for attracting provisions of section 40(a)(ia)

Case Name : Bapushaeb Nanasaheb Dhumal Vs. ACIT (ITAT Mumbai)
Appeal Number : Appeal No ITA No. 6628/Mum/2009
Date of Judgement/Order : 25/06/2010
Related Assessment Year :
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Bad debt – Amount receivable by a share broker from his clients against purchase of shares when not recovered can be allowed as bad debt

Case Name : CIT Vs. Shreyas S. Morakhia (ITAT Mumbai)
Appeal Number : Appeal No: ITA No. 3374/Mum/2004
Date of Judgement/Order : 16/07/2010
Related Assessment Year :
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Penalty on alleged gifts received by minor sons of assessee which are finally transferred to assessee

Case Name : Saurabh Bansal Vs. ITO (ITAT Ahemdabad)
Appeal Number : Appeal No: ITA No. 351/Ahd/2008
Date of Judgement/Order : 25/06/2010
Related Assessment Year :
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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As long as an AO has taken a possible view of a matter after applying his mind to facts of case and legal provision, view so taken cannot be subjected to revision proceedings under section 263 merely because the Commissioner has a different view of that matter

Case Name : Jewel Enterprises Vs. ITO (ITAT Mumbai)
Appeal Number : Appeal No: ITA Nos. 6477 & 6478/Mum/07
Date of Judgement/Order : 31/05/2010
Related Assessment Year :
Courts : All ITAT (14953) ITAT Mumbai (3584)
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No section 14A disallowance for personal tax-free investments if business expenditure not disallowed on ground of being for personal purposes

Case Name : Shri D. Manmohan Vs Shri B. Ramakotaiah (ITAT Mumbai)
Appeal Number : ITA No. 530/Mum/2009
Date of Judgement/Order : 11/01/2011
Related Assessment Year : 2005- 06
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Penalty U/s. 271E not valid in absence of finding in order of AO with regard to applicability of section 269T

Case Name : CIT Vs Manohar Lal Thakral (Punjab and Haryana High Court)
Appeal Number : ITA No. 812 of 2010
Date of Judgement/Order : 14/01/2011
Related Assessment Year :
Courts : All High Courts (13956) Punjab and Haryana HC (457)
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Appeal–Only when substantial question of law involved–When finding of fact would give rise to question of law

Case Name : Vijay Kumar Talwar Vs Commissioner Of Income Tax (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 3265-3266 of 2003
Date of Judgement/Order : 06/12/2010
Related Assessment Year :
Courts : Supreme Court of India (2373)

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