A.P. Moller Maersk vs DDIT
Income deemed to accrue/arise in India-Interest on income tax refund-A.Y. 2005-06.
The interest on income-tax refund was income arising in India and was taxable in India as per Art. 12(6) of the DTAA. Art. 9(4)(a) [LexDoc Id : 446524]
ITAT (Mumbai)
2012
Madugula Venu vs DIT and Ors.
Maintainability of: Writ-Writ against notice for search-assessment-Before issuing warrant under s.132(1) sufficient material was on record justifying satisfaction of competent authority. Writ against notice under s.15 [LexDoc Id : 446297]
DCIT vs Savlani Trading and Investments Co. (P) Ltd.
Speculation loss-Entire business of: Dealing in shares-A.Y. 2001-02.
The only business of the assessee was dealing in shares. Its gross income included, income from rent, capital gains other sources a [LexDoc Id : 441465]
