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If re-assessment proceedings against partners was dropped on ground of being time barred, protective addition in hands of firm does not survive
Working Capital Loan Waiver Is Not Taxable As ‘Perquisite’ U/s 28(Iv) Income Tax Act
Plea of legitimate expectation is not valid against amendment to Sec 10AA(1) as it was meant to incentivize new industry
Once Indian entity was charging cost for rendering services to foreign entity, it cannot be termed as ‘intermediary service’
Sec 201(1) rightly invoked; Difficulty accruing on realization of tax qua non-resident is much more than that of resident
Sale of shares cannot be treated as sham in absence of any involvement of taxpayer in price rigging
Mere activation of PAN number may not give a right to I-T Dept. to issue notice to a non-existent entity
AMP Expenses incurred for benefit of overseas AE becomes an international transaction and could not result into disallowance u/s 37(1)
Interest accrued on bank deposit cannot be treated as income until taxpayer receives it, even though it was subject to TDS
Failure of bank to deduct TDS u/s 194A on interest paid to customers, notwithstanding furnishing of declaration in Form No. 15G, attracts Sec 201(1)
