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Merely because agreement named as license agreement is not enough to attract section 194-I

Case Name : J. C. Bansal Vs TRO (ITAT Indore)
Appeal Number : ITA Nos. 115 to 117/Ind/2005
Date of Judgement/Order : 23/05/2008
Related Assessment Year :
Courts : All ITAT (14928) ITAT Indore (160)
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Kay Polyplast Limited Vs. Additional Commissioner of Income Tax (Jodhpur High Court)

Case Name : Kay Polyplast Limited Vs Additional Commissioner Of Income Tax (Rajasthan high Court at Jodhpur)
Appeal Number : Income Tax Appeal No. 54 of 2006
Date of Judgement/Order : 19/5/2008
Related Assessment Year :
Courts : All High Courts (13909) Rajasthan High Court (377)
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Activity of construction of flats by a builder for their subsequent sale not chargeable to service tax under construction of complex services

Case Name : Magus Construction Pvt Ltd Vs Union of India (Gauhati High Court)
Appeal Number : Writ Petition (C) No. 2615 of 2006
Date of Judgement/Order : 15/05/2008
Related Assessment Year :
Courts : All High Courts (13909) Guwahati High Court (119)
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DCIT Vs. Honeywell International (India) Pvt. Ltd. (ITAT Delhi)

Case Name : DCIT Vs M/s Honeywell International (India) Pvt. Ltd. (ITAT New Delhi 'C' Bench)
Appeal Number : I.T.A. No. 1359/Del/2007
Date of Judgement/Order : 25/04/2008
Related Assessment Year : 2003-04
Courts : All ITAT (14928) ITAT Delhi (3703)

SC judgment on insertion of proviso to Section 10(23C)(vi)

Case Name : American Hotel & Lodging Association Educational Institute Vs Central Board of Direct Taxes & Ors (Supreme Court of India)
Appeal Number : Civil Appeal No. 3468 of 2008
Date of Judgement/Order : 09/05/2008
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Treatment To Be Given To Income From Warehousing Business

Case Name : ACIT Vs Popat Jamal & Sons (ITAT Chennai)
Appeal Number : Appeal No.: ITA No. 543/Mds/05 & 1344 to 1348/Mds./06
Date of Judgement/Order : 25/04/2008
Related Assessment Year :
Courts : All ITAT (14928) ITAT Chennai (851)
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PF, ESI paid after 31st March but before filing of return is allowable

Case Name : Commissioner of Income-tax, Central Circle, Bangalore Vs Solar Exports (Karnataka High Court)
Appeal Number : IT Appeal Nos. 911 & 913 of 2007
Date of Judgement/Order : 09/04/2008
Related Assessment Year :
Courts : All High Courts (13909) Karnataka High Court (632)
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Condition precedent for claiming exemption under section 54 of IT Act: ITAT, Hyderabad

Case Name : ITO Vs Rohini Reddy (ITAT Hyderabad)
Appeal Number : ITA No. 595/Hyderabad/ 2006
Date of Judgement/Order : 04/04/2008
Related Assessment Year :
Courts : All ITAT (14928) ITAT Hyderabad (630)
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Intention of landlord material factor in deciding head of income derived by a landlord from hirers of his office space

Case Name : Vikram Golecha Vs DCIT (ITAT Jaipur 'A' Bench)
Appeal Number : ITA No. 799/Jp/2005
Date of Judgement/Order : 31/03/2008
Related Assessment Year :
Courts : All ITAT (14928) ITAT Jaipur (448)
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There is no provision in the Income-tax Act which permits the allowance of a loss which was suffered by an assessee to be adjusted and set off or deducted from the profits of another assessee

Case Name : M/s. Balaji Enterprises Pvt. Ltd. Vs DCIT (ITAT Delhi 'A' Bench)
Appeal Number : ITA No.2839/Del./2004
Date of Judgement/Order : 07/03/2008
Related Assessment Year : 2001-2002
Courts : All ITAT (14928) ITAT Delhi (3703)
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