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| Documents Found: 279 |
| Title |
Forum |
Year |
Headstrong Service India (P) Ltd. vs
Capital expenditure - Enduring benefit-Initialization expenditure on Electricity connection-The expenditure incurred on initialization of electricity like security depots and supervision charge etc. was capital expenditure.
S. 37(1) of t [LexDoc Id : 441509]
|
ITAT (Delhi) |
2012 |
ACIT vs Technimont ICB India (P) Ltd.
[LexDoc Id : 434312]
|
ITAT (Mumbai) |
2012 |
Mitsui O.S.K. Lines Maritime India (P) Ltd. vs DCIT
[LexDoc Id : 431831]
|
HC (Bombay) |
2012 |
Ajay Guliya vs ACIT
[LexDoc Id : 430786]
|
HC (Delhi) |
2012 |
Cosmic Circuits (P) Ltd. vs ITO
Royalty-Use of: Licensed Software-A.Y. 2007-08 to 2010-11.
The assessee downloaded licensed software of a foreign company.
The payment made for use of said software was royal [LexDoc Id : 449567]
|
ITAT (Bangalore) |
2012 |
Daikin Industries Ltd. vs ADIT
Permanent Establishment-Indian subsidiary vis-à-vis PE-A.Y. 2006-07.
The assessee a co. of Japan had a 100% subsidiary in India 'DAIPL'. It purchased A.C. machines from the assessee for selling it to [LexDoc Id : 434737]
|
ITAT (Delhi) |
2012 |
Marine Links Shipping Agencies vs ADIT
[LexDoc Id : 435146]
|
ITAT (Bangalore) |
2012 |
Gama Industries Coimbatore Ltd. vs CIT
F.T.S. - Make available-Market Development Fees-A.Y. 2006-07.
The assessee was manufacturing and exporting fabrics and garments. It paid market development fees to a co. of U.K. The payment to [LexDoc Id : 434738]
|
ITAT (Chennai) |
2012 |
Rabo India Finance Ltd. vs DCIT and Ors.
Validity of: Re-asstt.-Change of opinion - Presumption that A.O. considered the material-A.Y. 2004-05.
The A.O. at original asstt was aware of details of transactions between the assessee and it's Parent Co.
There would be a reas [LexDoc Id : 432414]
|
HC (Bombay) |
2012 |
DIT vs Credit Suisse First Boston (Cyprus) Ltd.
Interest v. Capital Gains-Interest under DTAA-The sale price recovered in excess of the face value of security bond or debenture was not a premium and so not interest u/A 11(14) of DTAA. The exces [LexDoc Id : 432050]
|
HC (Bombay) |
2012 |
DCIT vs Firmenich Aromatics India (P) Ltd.
[LexDoc Id : 435405]
|
ITAT (Mumbai) |
2012 |
All Cargo Global Logistics Ltd. vs DCIT
[LexDoc Id : 428531]
|
ITAT (Mumbai) |
2012 |
Prabodh G. Mehta, Jyotsna Prabodh Mehta, Pravin G. Mehta and Chandra P. Mehta vs UOI, Special ED and Appellate Tribunal for Foreign Exchange
Payments remitted outside India: Acquisition of foreign currency-Receipt of amount declared under Remittances in Foreign (Immunities) Scheme 1991, Payments not in violation of s.9(1)(f)(i) of FERA 1973-The appellants had received remittances in accordance with the Remittances in Foreign (Immunities) Scheme 1991 framed under Remittances of Foreign Exc [LexDoc Id : 431034]
|
HC (Bombay) |
2012 |
CIT vs CA Computer Associates India (P) Ltd.
ALP - Royalty payment-Royalty not received-A.Y. 2002-03.
The application of ALP to royalty paid to AE was justified. There can be no reduction in value of ALP for the reason that customers [LexDoc Id : 431130]
|
HC (Bombay) |
2012 |
Dropti Devi vs UOI
Challenge to constitutional validity of s.3(1) of COFEPOSA 1974: Contention that with repeal of FERA and enactment of FEMA intent and object behind enactment of preventive detention in FERA ceased to exist and continuation-Relevance of provision for preventative detention of anti-social elements indulging in smuggling and violation and manipulation of foreign exchange continuing even after repeal of FERA, No merit in challenging constitutional validity of s.3(1)-The petitioners had challenged the constitutional validity of s.3(1) of Conservation of Foreign Exchange and Prevention of Smuggling Activities Act 19 [LexDoc Id : 428615]
|
SC |
2012 |
Sumitomo Mitsui Banking Corpn. vs DDIT
ALP – Banker's case-Assistance from Indian Branch-A.Y. 2003-04.
The assessee a foreign bank had its branches all over the word including India. Its Hong-Kong branch gave loans to two Indians comp [LexDoc Id : 443153]
|
ITAT (Mumbai) |
2012 |
ITO vs Fausta C. Cordeiro
Residential status - Period of stay in India-Computation of Number of days of stay-A.Y. 2007-08.
The assessee was an employee of TD in India and worked on a rig outside India. The assessee had arrive seven times in India during [LexDoc Id : 434108]
|
ITAT (Mumbai) |
2012 |
Intimate Fashions India (P) Ltd. vs ACIT
[LexDoc Id : 435192]
|
ITAT (Chennai) |
2012 |
Symantec Software Solutions (P) Ltd. vs ACIT
[LexDoc Id : 435142]
|
ITAT (Mumbai) |
2012 |
Shinhan Bank vs DDIT
Business loss-Loss on: Revaluation of foreign exchange contracts-A.Y. 2006-07.
The loss on revaluation of foreign exchange contracts was to be allowed as held in:-
DCIT v. Bank of Bahrain and Kuwait (2010) [LexDoc Id : 434747]
|
ITAT (Mumbai) |
2012 |
Orient Shipping Services vs ACIT
Shipping business of non-resident-Slot-hire charges-A.Y. 2007-08.
The assessee a co. of USA was running feeder services between India and Dubai. The DRP did not discuss properly assessee's plea of [LexDoc Id : 434744]
|
ITAT (Mumbai) |
2012 |
ADIT vs R Liners Ltd.
Penalty: Concealment of income-Penalty on agent of non-resident and on Non-resident assessee-The penalty u/s 271(1)(c) cannot be levied both on the non-resident assessee and its Indian agent.
Ss. 271(1)(c) and 160 of the Income Tax Act, 1 [LexDoc Id : 433942]
|
ITAT (Mumbai) |
2012 |
Dongfang Electric Corpn. vs DDIT
Turnkey Projects-Composite contract vis-a-vis offshore supplies-A.Y. 2007-08.
The assessee was a Chinese Co. It contracted with "WBPC" for setting up a power plant. The contract had 2 parts.
- Offshore su [LexDoc Id : 430613]
|
ITAT (Calcutta) |
2012 |
Appollo Hospital Enterprises Ltd. vs DCIT
[LexDoc Id : 455837]
|
ITAT (Chennai) |
2012 |
Apollo Hospital Enterprises Ltd. vs DCIT
Expenditure on exempt income-Law-applicable - Rule 8D-Rule 8D was not applicable to A.Y. 2006-07, 07-08.
S. 14A of the Income Tax Act, 1961.
Rule-8D of the Income Tax Rule, 1962. [LexDoc Id : 432054]
|
ITAT (Chennai) |
2012 |
| |
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