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| Documents Found: 279 |
| Title |
Forum |
Year |
Thyssen Krupp Industries India (P) Ltd. vs ACIT
Expanses incurred for business purpose-Power/Data of TPO - Determining ALP on appropriate method-1. If the expenditure/payment was made for business purpose, the TPO could not decide the expenditure should not have been made. The TPO could not dis [LexDoc Id : 441511]
|
ITAT (Mumbai) |
2012 |
Threadneedle Investment Fund ICVC Asia Fund vs ADIT
Unexplained investment-Reconciliation with AIR [S. 285BA]-A.Y. 2008-09.
The AIR (Annual Information Report) submitted u/s 285BA by BSE had shown certain deals with assessee. The assessee contended that t [LexDoc Id : 441466]
|
ITAT (Mumbai) |
2012 |
Brigade Global Services (P) Ltd. vs ITO
[LexDoc Id : 455257]
|
ITAT (Hyderabad) |
2012 |
CIT vs Reliance Energy Ltd.
Validity of: Re-asstt.-Change of Opinion - Recalculating Special Deduction-A.Y. 2003-04.
The assessment made could not be re-opened on mere change of opinion on calculation of special relief u/s 80-IA for power generatio [LexDoc Id : 438696]
|
HC (Bombay) |
2012 |
Motorola Solutions India (P) Ltd. vs CIT
Period of: Provisional attachment - S. 281B-Assessment made or 6 months-A.Y. 2008-09.
The provisional attachment u/s 281B will be operative for 6 months or till asstt is made, whichever, is earlier. The attachment can [LexDoc Id : 436562]
|
HC (Punjab and Haryana) |
2012 |
CIT vs Reliance Energy Ltd.
Validity of: Re-asstt.-No failure to disclose primary facts-A.Y. 2001-02.
The assessee co. was manufacturing power. The assessment made was re-opened after 4 years on the ground that order of MERC was not [LexDoc Id : 434898]
|
HC (Bombay) |
2012 |
Capital IQ Information Systems India (P) Ltd. vs DCIT
[LexDoc Id : 448478]
|
ITAT (Hyderabad) |
2012 |
Trilogy E-Business Software India (P) Ltd. vs DCIT
[LexDoc Id : 443138]
|
ITAT (Bangalore) |
2012 |
DDIT vs Nimbus Communications Ltd.
Carrying on business in India by N.R.-Allowing exploitation of rights-The foreign company allowed an India company to exploit some right on commercial basis. It did not mean carrying on any business in India.
S. 9(1 [LexDoc Id : 437101]
|
ITAT (Mumbai) |
2012 |
DCIT vs CMA CGM Global India (P) Ltd.
Duty of TPO-Comparison of comparable cases-A.Y. 2005-06.
The assessee was a shipping agent of it's.
French holding co. and of it's AE at Singapore. For fees received for various servi [LexDoc Id : 436933]
|
ITAT (Mumbai) |
2012 |
Evonik Degussa India (P) Ltd. vs ACIT
Business expenditure-Availing E-mail facility of parent co.-A.Y. 2007-08.
The payment made to parent co. to use its e-mail infrastructure was deductible.
S. 37(1) of the Income Tax Act, 1961. [LexDoc Id : 436932]
|
ITAT (Mumbai) |
2012 |
Sampatraj R. Seth vs Enforcement Directorate
[LexDoc Id : 470260]
|
GOI |
2012 |
Nomura Services India (P) Ltd. @M/s. Lehman Brothers Services India (P) Ltd. vs ITO
[LexDoc Id : 437100]
|
ITAT (Mumbai) |
2012 |
ADIT vs Globus Stores (P) Ltd.
[LexDoc Id : 443083]
|
ITAT (Mumbai) |
2012 |
24/7 Customer (P) Ltd. vs DCIT
[LexDoc Id : 437621]
|
ITAT (Bangalore) |
2012 |
ACIT vs UPS Jetair Express (P) Ltd.
Deduction on actual payment-Payment for P.F. and ESIC-The payments were made either before the closure of the year or within due date u/s 139(1). No disallowance could be made u/s 43B.
S. 43B of the [LexDoc Id : 437211]
|
ITAT (Mumbai) |
2012 |
Irfan Ibrahim Qadri vs Medha Gadgil and Ors.
[LexDoc Id : 458493]
|
HC (Bombay) |
2012 |
ADIT vs Mediterranean Shipping Co., S.A.
International Shipping-Place of accrual of income-A.Y. 2003-04.
The assessee a Swiss co. earned profits from international shipping. The ships from which the profits were earned were not effectiv [LexDoc Id : 436643]
|
ITAT (Mumbai) |
2012 |
ITO vs Marine Containers Services India (P) Ltd.
Income from: Shipping business of non-resident-Regular v. Occasional shipping-A.Y. 2010-11.
The aseesee co. was acting as an agent of a U.K. Co. which was in transportation of goods by sea. The U.K. Co. was freight benefici [LexDoc Id : 458511]
|
ITAT (Rajkot) |
2012 |
Knorr-Bremse India (P) Ltd. vs ACIT
ALP – Consultancy and Management Fees-CUP – Method-A.Y. 2007-08.
The assessee was manufacturing air-brakes etc for vehicles and was 100% subsidiary of KBL. It made payments to its AE for:-
< [LexDoc Id : 443151]
|
ITAT (Delhi) |
2012 |
Textronix India (P) Ltd. vs DCIT
Accrual of liability - Business expenditure-Provision for: Warranty liability-The provision for warranty–liability was made by bifurcating cost on account of labour an materials etc. The excess provision made in earlier year was [LexDoc Id : 441512]
|
ITAT (Bangalore) |
2012 |
Essar Steel Ltd. vs Addl. CIT
[LexDoc Id : 440708]
|
ITAT (Mumbai) |
2012 |
Interra Information Technologies India (P) Ltd. vs DCIT
ALP - Software development - Services-Domestic Uncontrolled transactions and Internal comparables - ALP - No profits earned by AE-A.Y. 2006-07, 07-08.
The adjustments to ALP are regulated by the Act and Rules and would apply even if the AE has made no profits on the deal. LexDoc Id : 437614]
|
ITAT (Delhi) |
2012 |
DDIT vs Reuters Television Ltd.
Income deemed to arise in India-F.T.S. - Providing T.V. news etc.-A.Y. 2001-02.
The assessee was a Co. of U.K. It provided TV news services including audio visual feed, scripting and desktop library etc.
LexDoc Id : 438306]
|
ITAT (Mumbai) |
2012 |
Atul Ltd. vs ACIT
[LexDoc Id : 437615]
|
ITAT (Ahmedabad) |
2012 |
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