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2017 TaxPub(DT) 1879 (Del-Trib) : (2017) 057 ITR (Trib) 0349 Dy. DIT v. Metapath Software International Ltd. Appeal Dismissed, Del-Trib, 1997-98, ITA No. 1393/Delhi/2011, 28-Apr-2017

2017 TaxPub(DT) 1880 (Jp-Trib) : (2017) 057 ITR (Trib) 0353 Jyoti Vidyapeeth Trust v. Pr. Chief CIT Assessee Allowed, Jp-Trib, 2014-15, ITA No. 696/Jp/2015, 29-May-2017

2017 TaxPub(DT) 1881 (Luck-Trib) : (2017) 057 ITR (Trib) 0361 Systematix Consultants & Contractor (P) Ltd. v. Pr. CIT Assessee Allowed, Luck-Trib, 2013-14, ITA No. 382/Lkw/2016, 12-Apr-2017

2017 TaxPub(DT) 1882 (Del-Trib) : (2017) 057 ITR (Trib) 0382 Asstt. CIT v. Nokia Siemens Networks (P) Ltd. Assessee Allowed, Del-Trib, 2010-11, ITA Nos. 556/Del/2014 & 5366/Del/2015, 31-May-2017

Section 69A Income from undisclosed sources Unexplained bank deposit Genuineness of transaction -- Assessee was deriving shares from income certain partnership firms. He was also a partner in a firm K. AO made addition on account of non-explanation of the amount deposited in the bank received from K, and also doubted genuineness of the firm and was of view that said firm was created for the purposes of explaining the cash entries in the bank account. Held: The source of cash deposited in the bank account was out of the cash withdrawals from K and the books of account of K were reflecting ......
2017 TaxPub(DT) 1458 (Jp-Trib) Rajesh Kumar Todwal v. ITO Assessee, Jp-Trib, 2010-11, ITA No. 543 (JP) of 2016, 27-Apr-2017

Section 143(3) & 145(3) Method of accounting Rejection of books of account Estimation of gross profit Validity of best judgment -- Assessee was engaged in manufacturing and sale of Paneer and trading in milk and other products. There was a search and survey at the residential premises as well as business premises of director/related persons of the assessee. Consequently, a notice under section 153A was issued. In response, assessee filed its return of income. AO found that quantities of sale of milk reflected in its books of account were not supported by evidence. Therefore, AO by his order under section 153A read with sect......
2017 TaxPub(DT) 1449 (Bom-HC) Punjab Sind Dairy v. Dy. CIT Against Assessee, Bom-HC, 2006-07 & 2007-08, ITA No. 950, 951of 2014, 13-Dec-2016

Section 206AA Tax deduction at source Short deduction Filing of Form 27Q without mentioning PAN Higher rate to be applied or not -- Assessee had paid certain amounts to non-residents and TDS had been made under section 195 at 10% of the amount invoking the provisions of Double Taxation Avoidance Agreement (DTAA) with respect to countries to which non-residents belong. Assessee filed the returns of TDS in Form No. 27Q for all the four quarters in respective assessment years. AO applied 20% of deduction rate under section 195, since no Permanent Account Number of the deductees were available in the relevant columns of the retu......
2017 TaxPub(DT) 1437 (Hyd-Trib) Dy. CIT v. Aurobindo Pharma Ltd. Assessee, Hyd-Trib, 2011-12 & 2012-13, ITA Nos. 843-844 (Hyd) of 2014, 26-May-2017

Section 271D Penalty under section 271D Contravention of section 269SS Cash deposits from directors of company Their explanation accepted in assessment -- AO observed that assessee had received loans from various directors in cash in excess of the limits prescribed under section 269SS. Assessee explained as to why cash payments were accepted. AO imposed penalty under section 271D. Held: Assessee had accepted amounts from the directors and the explanation from the directors was considered in the assessment proceedings and accepted. Assessee had given a reasonable explanation that the amounts were taken in cash for; (i) payment to the court in lieu ......
2017 TaxPub(DT) 1436 (Hyd-Trib) Lumbini Constructions Ltd. v. Addl. CIT Assessee, Hyd-Trib, 2012-13, ITA No. 1436 (Hyd) of 2016, 03-May-2017

Section 143(2) Assessment Notice under section 143(2) Service of notice after prescribed period of limitation -- Assessee|s case was selected for scrutiny and accordingly notice under section 143(2) was issued on 29-9-2009. However, notice dated 29-9-2009 was dispatched to the postal authority for speed post on 30-9-2009. Nothing was on record and even otherwise it was not the case on behalf of the revenue that the notice issued on 29-9-2009, which was given to the postal authority on 30-9-2009, was served upon the assessee on or before 30-9-2009. Even the said notice was served upon the assessee or was al......
2017 TaxPub(DT) 1261 (Guj-HC) Pr. CIT v. Nexus Software Ltd. Assessee, Guj-HC, 2011-12, Appeal No. 240 of 2017, 11-Apr-2017

Section 147 Reassessment Reopening beyond four years No satisfaction recorded by competent authority -- AO received information as to assessee being beneficiary of entry operators and reopened the assessment beyond expiry of four years from the end of relevant assessment year. Assessee challenged reopening on the ground that CIT had not applied his mind while according sanction to reopening of assessment. Held: In the instant case, it was evident from perusal of the order sheet that the Commissioner had simply put "approved" and signed the report thereby giving sanction to AO. Nowhere the Commissi......
2017 TaxPub(DT) 1260 (Mum-Trib) Manjula H. Kanuga v. Dy. CIT Assessee, Mum-Trib, 2003-04, ITA No. 4258 (Mum) of 2012, 31-Mar-2017