DCIT vs. Citizen Hotels (ITAT Mumbai)

Related Judgements

1. DCIT vs. NITS Softech (ITAT Delhi) 

   Where a notice issued u/s 158BD was vague, showed non-application of mind on the part of the issuing authority and had been issued in a casual manner, held it did not meet the requirements of law and the resultant assessment … DCIT vs. NITS Softech (ITAT Delhi) Read…

2. E-Gain Communication vs. ITO (ITAT Pune) (5.3 MB) 

   Where the assesee was a captive company rendering software development services to its parent company and was entitled to receive actual cost + 5% and it was agreed that the Transactional Net Margin Method (“TNMM”) was the appropriate method for determining arms’ length price.Read more ›

3. Avaya Global Connect vs. ACIT (1.2 MB) (ITAT Mumbai) 

   Where the assessee transferred its undertaking under a scheme of demerger which provided that neither the assessee nor its shareholders would receive any consideration from the transferee company as the value of the liabilities taken over were more than the value of the assets taken over and the assessee…

4. ITO vs. Daga Capital (ITAT Mumbai – Special Bench) (1.7MB) 

   The words “in relation to” in s. 14A encompass not only the direct expense but also the indirect expense which has any relation to the exempt income. The argument that the words contemplate a “direct and immediate connection” between the expenditure and the exempt income cannot be accepted. Accordingly,…

5. Kuber Tobacco vs. DCIT (ITAT Delhi – Special Bench) 

   Though the issue and service of notice relates to procedural law S. 292-BB takes away the valuable right of an assessee to challenge the validity of assessment during the course of appellate proceedings and creates a new disability on the assessee by debarring him from challenging the validity of…