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Taxpayer obligated to withhold tax only if payment is chargeable to tax under the provisions of Income Tax Act

Case Name : Van Oord ACZ India (P) Ltd. (Delhi High Court)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (13958) Delhi High Court (3377)

AAR on taxability of payments made for support services

Case Name : Re. Ernst and Young Pvt. Ltd. (AAR)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : Advance Rulings (3746)

AAR grants Capital Gain exemption under the India-Mauritius Tax Treaty to E*Trade Mauritius – Treaty Shopping permissible within the legal framework

Case Name : In re E*Trade Mauritius Ltd. (AAR No. 826 of 2009)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : Advance Rulings (3746)
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Even if no tax was payable, the penalty was still leviable – SC

Case Name : Joint Commissioner of Income Tax, Surat Vs Saheli Leasing & Industries Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No. 4278 of 2010
Date of Judgement/Order : 07/05/2010
Related Assessment Year :
Courts : Supreme Court of India (2373)
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In assessment proceedings pursuant to order under section 263 assessee cannot seek to show that there was some other benefit in favour of revenue which was prejudicial to interest of assessee

Case Name : ACIT Vs ITW India Pvt. Ltd. (ITAT Hyderabad)
Appeal Number : ITA No. 1631/Hyd/08
Date of Judgement/Order : 14/05/2010
Related Assessment Year :
Courts : All ITAT (14957) ITAT Hyderabad (630)
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Only when assessee is able to offer reasonable explanation, based on some evidence, Assessing Officer cannot invoke Part B of Explanation to section 271(1)(c)

Case Name : V. Kumara Swamy Naidu Vs. ITO (ITAT Hyderabad)
Appeal Number : Appeal No: ITA No. 108/Hyd/2009
Date of Judgement/Order : 14/05/2010
Related Assessment Year : 2005- 06
Courts : All ITAT (14957) ITAT Hyderabad (630)
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Profits / losses on futures and options contracts (derivative transactions) would be in the nature of ‘Business Income’: AAR

Case Name : In re. Royal Bank of Canada (A.A.R No. 816 of 2009)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : Advance Rulings (3746)
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Employer’s contribution towards overseas social security – not taxable : ITAT Delhi

Case Name : ACIT Vs Harashima Naoki Tashio (Delhi High Court)
Appeal Number : (ITA No. 4634/Del/)
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (13958) Delhi High Court (3377)

Hypothetical tax – Not taxable as salary income

Case Name : CIT Vs. Dr. Percy Batlivala
Appeal Number : (Delhi High Court)
Date of Judgement/Order : ITA No. 13 08/2008
Related Assessment Year :
Courts : All High Courts (13958) Delhi High Court (3377)
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AAR Ruling is binding despite contrary Ruling: Bombay High Court

Case Name : The Prudential Assurance Company Vs DIT (Bombay High Court)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (13958) Bombay High Court (1883)

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