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76224
ITAT Orders
Processing of returns of A.Y. 2008-09 - Steps to clear the backlog - Instruction No. 1/2010, dated 25-2-2010
Interest on loan taken for repayment of earlier loan taken for business purposes is not allowable u/s 24(1)(vi)
Depreciation : Requirement of second proviso to rule 5(1A) of IT Rules is satisfied if option is exercised before expiry of due date of filing of return of income u/s 139(1) of IT Act, 1961
Indo-US Treaty : Profits attributable to transaction of cargo, mail, etc. by aircrafts owned, chartered or leased by assessee cannot be taxed in India
Notifications under section 35(1)(ii) - Public Health Foundation of India/Petroleum Conservation Research Association notified - Notification No. 13 & 14/2010, dated 5-3-2010
Demand raised by AO in assessment does not get vacated only on filing of application before Settlement Commission
Credit to expenditure on improvement, while determining capital gains u/s 50C, can be given when there is evidence
When notice is served through Courier extra caution is required; caution has to be necessarily in the form of proper identification of the person upon whom the notice is service
Transfer Pricing: TNM method requires comparison of net profit margins and not operating margins of enterprises
Once assessee is carrying on a speculation business and profits and gains have arisen from that business during course of assessment year, the assessee is entitled to set off losses carried forward from a speculation business arising out of a previous assessment year
Right of carry forward u/s 74(1) in respect of long term capital loss is not hit by provisions of section 70(3)
Profit derived from contract works does not qualify for relief u/s 80-IB
Section 50C has no application for arriving at value of benefit u/s 2(24)(iv)
Section 35 refers to ‘capital expenditure’ and does not require any further requirement
Section 43A read with Explanation 3 thereto would apply to roll over premium charges paid by an assessee in respect of foreign exchange forward contracts
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Territorial Jurisdiction 32
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Form No 36
[ Income Tax/Income Tax Search & Seizure]
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Appendix-X(e)
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Form No. 36A
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