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If brokerage offered to tax, the principal debt qualifies as a “bad debt” u/s 36(1)(vii) r.w.s. 36(2)

Case Name : DCIT Vs. Shreyas S. Morakhia (ITAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14953) ITAT Mumbai (3584)

Section 43A : Actual payment was not a condition precedent for making necessary adjustment in carrying cost of fixed asset acquired in foreign currency

Case Name : Oil & Natural Gas Corp. Ltd. Vs Commissioner of Income Tax (Supreme Court of India)
Appeal Number : Civil Appeal No. 7223 of 2008
Date of Judgement/Order : 15/03/2010
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Loss due to fluctuation in rate of foreign exchange on balance sheet date is allowable u/s 37(1)

Case Name : Oil & Natural Gas Corp. Ltd. Vs Commissioner of Income Tax (Supreme Court of India)
Appeal Number : Civil Appeal No. 7223 of 2008
Date of Judgement/Order : 15/03/2010
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Assessee entitled to exemption on profit derived by its 100% EOU engaged in blending, packing and export of tea bags and tea packets

Case Name : Tata Tea Ltd. Vs. ACIT (Kerala High Court)
Appeal Number : ITA No. 87 of 2009
Date of Judgement/Order : 21/01/2010
Related Assessment Year :
Courts : All High Courts (13956) Kerala High Court (909)
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While computing the direct cost attributable to export, the freight and insurance should be excluded for arriving at export profits

CBDT circular lays down guidelines for seizure of jewellery & ornaments

Case Name : CIT Vs Ratanlal Vyaparilal Jain (Gujarat High Court)
Appeal Number : Tax Appeal No. 661 of 2009
Date of Judgement/Order : 19/07/2010
Related Assessment Year :
Courts : All High Courts (13956) Gujarat High Court (1140)
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Section 194C of Income-tax Act does not stipulate existence of a written contract as a condition precedent for payment of TDS

Case Name : J. Rama Vs CIT (Karnataka High Court)
Appeal Number : ITA No. 418 of 2009
Date of Judgement/Order : 19/07/2010
Related Assessment Year :
Courts : All High Courts (13956) Karnataka High Court (635)
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Even Offshore Services Are Taxable As PE Profits – ITAT Mumbai

Case Name : Linklaters LLP Vs. ITO (ITAT Mumbai)
Appeal Number : ITA No. 4896/Mum/03
Date of Judgement/Order : 16/07/2010
Related Assessment Year : 1995- 96
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Transfer Pricing TNMM must be applied to transaction margins and not to enterprise level margins. Adjustments must be confined to international transactions

Case Name : DCIT Vs. M/s Starlite (ITAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14953) ITAT Mumbai (3584)

Royalty paid by non-resident does not arise in India if there is no “economic link” between the PE and the royalty

Case Name : DDIT Vs. SET Satellite (Singapore) (ITAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14953) ITAT Mumbai (3584)

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