CIT and ACIT vs Makino Asia (P) Ltd.
Penalty: Concealment of income-Claiming set off of loss-A.Y. 2002-03.
The return the income declaring loss for A.Y. 1998-99 was filed late. This was processed u/s 143(1). The proceeding u/s 148 taken f [LexDoc Id : 452962]
Eruditus Education (P) Ltd., In re
Writ – Maintainability of writ-Effect of Supreme Court's Judgment-The Apex Court had set aside judgment of High Court in Vodafon's case. This judgment was after the orders of A.O. and TPO. This judgment was to be con [LexDoc Id : 453065]
AAR
2013
Marine Links Shipping Agencies vs CIT
Income from Shipping business of non-resident-Ship taken on charter - Agent of non-resident-A.Y. 2009-10.
A Netherlands based co. chartered a ship from an Iranian co. The ship was engaged to carry granite blocks from Mangalore to Antwerp [LexDoc Id : 457260]
HC (Karnataka)
2013
Sitara Diamond (P) Ltd. vs ITO and Ors.
Validity of: Re-assessment-Failure to disclose material facts - Not filing (F.No. 3CEB) - Particulars of-
A.Y. 2006-07.
As per S. 92E it was mandatory to make discloser of international transaction in Form No. 3CEB. This was not done. The notice u/s [LexDoc Id : 453131]
eBay International AG vs DDIT
F.T.S.-Revenue from: website-A.Y. 2007-08.
The assessee a foreign co. ran specific Websites for providing on line facility for purchase and sale of goods and for services to [LexDoc Id : 457418]
Perfect Scale Co. (P) Ltd. vs DCIT
Condonation of delay-Wrong advice of counsel-The delay in filing appeal was due to wrong advice of the C.A. This being a reasonable cause the delay was to be condoned.
S. 253(1) of the Incom [LexDoc Id : 455719]
ITAT (Mumbai)
2013
Vodafone India Service (P) Ltd. vs UOI and Ors.
Maintainability of writ-Alternate remedies - Issues of fact and law involved-There was an alternate remedy available. Further, there were several issues of facts and law which ought to be considered by authorities. Not a fit ca [LexDoc Id : 453066]
De Beers UK Ltd. @ Diamond Trading Co. Ltd. vs ADIT
Interest-leviable Default in payment of Advance tax-Entire income liable for TDS u/s 195-A.Y. 2009-10.
The assessee was a co. of U.K. It's entire income taxable in India was subject to TDS u/s 195. No interest u/s 234B could be charge [LexDoc Id : 451601]
CIT vs Leroy Somer and Controls India (P) Ltd.
Penalty: Failure to furnish document u/s 92D(3)-Vague notice - Omnibus Notice-A.Y. 2005-06.
The notice issued was vague and omnibus. The documents which were called for were not specified. A cryptic penalty order devoid of [LexDoc Id : 451367]
