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ITAT has no power u/s 254 (2) to re-evaluate correctness on merits of earlier decision

Case Name : CIT Vs. Earnest Exports (Bombay High Court)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (13958) Bombay High Court (1883)

Taxability of capital gains on transfer of shares of a wholly owned Indian subsidiary by a non resident parent company to a non resident

Case Name : KSPG Netherlands Holding B.V., In Re. (Authority for Advance Rulings)
Appeal Number : AAR No. 818 of 2009
Date of Judgement/Order :
Related Assessment Year :
Courts : Advance Rulings (3746)
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Demarcated space made available in the warehouse by logistics service provider constitutes fixed place of business

Case Name : In re Seagate Singapore International Headquarters Pvt. Ltd. (Authority for Advance Rulings)
Appeal Number : AAR No. 831 of 2009
Date of Judgement/Order :
Related Assessment Year :
Courts : Advance Rulings (3746)
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Deduction under section 80-I allowable without setting off loss of other units: Delhi High Court

Case Name : CIT Vs. Sona Koya Steering Systems (Delhi High Court)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (13958) Delhi High Court (3377)

Even if there is no assessment u/s 143 (3), reopening u/s 147 is bad if there are no proper “reasons to believe”. AO cannot go beyond the recorded reasons

Case Name : Prashant S. Joshi Vs. ITO (Bombay High Court)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : Bombay High Court (1883)
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Taxpayer not required to demonstrate that the debt has become bad debt once it is written off in the books of account: SC

Case Name : TRF Ltd. Vs. CIT (Supreme Court of India)
Appeal Number : 2010-TIOL-15-SC-IT
Date of Judgement/Order :
Related Assessment Year :
Courts : Supreme Court of India (2373)

Non-exempt capital loss cannot be set off against exempt capital gains

Case Name : G.K. Ramamurthy Vs. JCIT (ITAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)
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Bad debts need not be proven to be irrecoverable u/s 36(1)(vii). It is sufficient if they are written off

Case Name : TRF Limited Vs. CIT (Supreme Court)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : Supreme Court of India (2373)

No capital gains when partner retires – SC

Case Name : Commissioner Of Income Tax Vs R. Lingmallu Raghukumar (Supreme Court of India)
Appeal Number : 2001 247 ITR 801 SC
Date of Judgement/Order : 15/01/1997
Related Assessment Year :
Courts : Supreme Court of India (2373)

If the sum not chargeable to tax in India, then tax not required to be withheld under Section 195 of the Act while making the remittance outside India

Case Name : Laird Technologies India Pvt. Ltd. In Re. (Authority for Advance Rulings)
Appeal Number : AAR No. 793/ 2008 : 2010-TIOL-06-ARA-IT
Date of Judgement/Order :
Related Assessment Year :
Courts : Advance Rulings (3746)
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