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Section 37(1) of Income-tax Act – Expenditure incurred for imparting technical know-how to assessee’s personnel has to be deducted under section 37(1) and it does not fall under section 35AB

Case Name : CIT Vs. Molex (India) Ltd. (Karnataka High Court)
Appeal Number : ITA No. 1536 of 2005
Date of Judgement/Order : 13/07/2010
Related Assessment Year :
Courts : All High Courts (13956) Karnataka High Court (635)
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Routers and switches should be classified as part of computers and be eligible for 60% depreciation

Case Name : DCIT Vs Data craft India Ltd. (ITAT Mumbai)
Appeal Number : ITA. No. 7462 & 754/Mum/2007
Date of Judgement/Order : 09/07/2010
Related Assessment Year : 2003- 2004
Courts : All ITAT (14953) ITAT Mumbai (3584)
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DEPB sale proceeds cannot be bifurcated into “profits” and “face value”. The entire amount is “profits” for s. 80HHC r.w.s. 28(iiid) – Special Bench judgement in Topman Exports reversed

Case Name : CIT Vs. Kalpataru Colours and Chemicals (Bombay High Court)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (13956) Bombay High Court (1882)

For Section 5(2) of Income Tax Act, income receivable in kind, received at place where goods delivered

Case Name : Kanchanganga Sea Foods Vs CIT (Supreme Court of India)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : Supreme Court of India (2373)

MAT u/s.115JB is payable even on exempt income

Case Name : Rain Commodities Vs. DCIT (ITAT Hyderabad)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14953) ITAT Hyderabad (630)
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The liability to pay sales tax by instalments cannot be treated to be beyond the provisions of section 43B of the Act

Case Name : Saurashtra Cement Limited Vs The Commissioner of Income Tax (Gujarat High Court)
Appeal Number : Income Tax Reference No. 6 of 1998
Date of Judgement/Order : 16/06/2010
Related Assessment Year :
Courts : All High Courts (13956) Gujarat High Court (1140)
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Storage and Supply of goods in India through an independent third party gives rise to fixed place permanent establishment in India

Case Name : Re. M/s. Seagate Singapore International Headquarters Pvt. Ltd. (AAR)
Appeal Number : AAR No. 831/2009
Date of Judgement/Order : 25/02/2010
Related Assessment Year :
Courts : Advance Rulings (3746)
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Consideration for assignment of supply agreement not taxable in the absence of Permanent Establishment in India

Case Name : Re. Laird Technologies India Pvt. Ltd. (AAR)
Appeal Number : AAR No. 73/2008
Date of Judgement/Order : 18/02/2010
Related Assessment Year :
Courts : Advance Rulings (3746)

Research activities of branch office can lead to a ‘permanent establishment’ if not characterized as preparatory or auxiliary in nature

Case Name : Pioneer Overseas Corporation Vs. DDIT (ITAT Delhi)
Appeal Number : ITA Nos. 1868, 1869, 1870 and 1871/Del/2005
Date of Judgement/Order : 24/12/2009
Related Assessment Year : 1997- 98
Courts : All ITAT (14953) ITAT Delhi (3706)
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Payment for sponsorship rights cannot be termed as royalty

Case Name : Sahara India Financial Corporation Limited Vs. DIT (Delhi High Court)
Appeal Number : ITA No. 1064 / 2007
Date of Judgement/Order : 19/02/2010
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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