ITO vs Net Freight India (P) Ltd.
ALP-Freight forwarding services-A.Y. 2004-2005. The assessee a subsidiary of a co. of Singapore provided freight forwarding service to customers in India. The assessee and its subsid [LexDoc Id : 460003]
Samsung Heavy Industries Co. Ltd. vs DIT and Anr.
Projects office vs PE-Profits altributable to PE-A.Y. 2007-2008. Without establishing that 25% of gross revenue was attributable to Indian project office no amount could be assessed in hands of PE.LexDoc Id : 458980]
CIT vs Gujarat State Road Transport Corpn.
Deduction on actual payment-Employees contribution to ESI and PF-A.Y. 2005-2006. The employees' contributions towards ESI and PF if made beyond due dates under respective Acts would not be deductible under s.43B(b) [LexDoc Id : 458977]
Vodafone India Ltd. vs UOI and Ors.
Validity of asst.-Breach of: natural justice-Too short period to respond-A.Y. 2005-2006. The assessee was given only less than 24 hours to respond to show-cause notice, A reasonable opportunity of filing response must have [LexDoc Id : 458972]
HC (Bombay)
2013
Sriram Refregeration Industries vs ITO
TDS Payment to non-resident-Interest charged by foreign bank for LOC-A.Y. 1995-96.
The foreign bank charged interest on Indian bank in negotiating letter of credit on behalf of assessee. The assessee had privity of [LexDoc Id : 458529]
HC (Andhra Pradesh)
2013
Sumermal Jain and Anr. vs DCIT and Ors.
Validity of search-Booking bogus expenses-A coal Co. used 4 companies for booking bogus expenses thru assessee. DDI had information of the nexus of the assesseee with coal company and cos help [LexDoc Id : 457340]
