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Futures & Options are speculative transactions u/s 43(5), S.43(5)(d) is not retrospective

Case Name : Shree Capital Services Vs. ACIT (ITAT Kolkata)
Appeal Number : I.T.A. No. 1294 (KOL) of 2008
Date of Judgement/Order : 31/07/2009
Related Assessment Year : 2004-05
Courts : All ITAT (14957) ITAT Kolkata (1036)

Allowability of depreciation on a plant which was ready for use but not used

Case Name : ACIT Vs Chennai Petroleum Corpn. Ltd. (ITAT Chennai)
Appeal Number : ITA Nos. 1967/Mds/2006 & 1643/Mds/2007
Date of Judgement/Order : 26/08/2009
Related Assessment Year :
Courts : All ITAT (14957) ITAT Chennai (858)
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CIT Vs. Winsome Textile Industries Limited (Punjab & Haryana High Court)

Case Name : Commissioner Of Income-Tax. Vs. Winsome Textile Industries Limited. (Punjab & Haryana High Court)
Appeal Number : (2009) 319 ITR 204 (P&H)
Date of Judgement/Order : 25/8/2009
Related Assessment Year :
Courts : All High Courts (13958) Punjab and Haryana HC (457)
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If Assessee fails to offer an explanation or offers a false/unsatisfactory explanation then penalty will be leviable for concealment of income

Case Name : Tushti Securities Pvt Ltd. Vs ACIT (ITAT Ahmedabad)
Appeal Number : ITA No. 998 & 999/Ahd/2007
Date of Judgement/Order : 13/08/2009
Related Assessment Year : 2000- 01
Courts : All ITAT (14957) ITAT Ahmedabad (1128)
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If part of company business is deal in shares then all types of transactions, whether delivery based or non-delivery based, will be treated as speculative transactions

Case Name : Metropolitan Traders Pvt. ltd. Vs ITO (ITAT Mumbai)
Appeal Number : ITA No. 1535/Mum/2007
Date of Judgement/Order : 30/06/2009
Related Assessment Year : 2003- 2004
Courts : All ITAT (14957) ITAT Mumbai (3584)

Sale of equipment to an Indian party by a foreign company cannot be construed as resulting into any business connection in India

Case Name : Xelo Pty Ltd. Vs DDIT (Int'l Taxation) [ITAT Mumbai]
Appeal Number : ITA Nos. 4107 & 4108/Mum/2002
Date of Judgement/Order : 22/06/2009
Related Assessment Year : 1995- 96
Courts : All ITAT (14957) ITAT Mumbai (3584)

A transaction cannot be held bogus for the mere fact that Assets sold by Assessee if not found with buyer

Case Name : CIT Vs Uttamchand Jain (Bombay High Court)
Appeal Number : ITA No. 634 of 2009
Date of Judgement/Order : 02/07/2009
Related Assessment Year :
Courts : All High Courts (13958) Bombay High Court (1883)
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Taxability of Income to American company by allowing use of its database located abroad to customers in India

Case Name : FactSet Research Systems Inc., In re (Authority for Advance Rulings)
Appeal Number : AAR No. 787 of 2008
Date of Judgement/Order : 30/06/2009
Related Assessment Year :
Courts : Advance Rulings (3746)
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Loss on purchase and sale of units of mutual fund cannot be treated as speculation loss

Case Name : Multiplex Trading & Industrial Co. Ltd. Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 863 (Del) of 2006
Date of Judgement/Order : 05/06/2009
Related Assessment Year : 2001- 2002
Courts : All ITAT (14957) ITAT Delhi (3708)

Warrant of authorization decides whether a person has been subjected to search or not

Case Name : Asha Maritime (India) Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : IT (SS) A. No. 441/Mum/2003
Date of Judgement/Order : 14/07/2008
Related Assessment Year : 1988- 1998
Courts : All ITAT (14957) ITAT Mumbai (3584)

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