Legal Landmarks

1. VOLUME NO.: LLAT/732 OF 2016-17 DATE: 22 April 2014
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Dear Client,
We have pleasure in listing below some of the recent legal landmarks.
SrNo Authority Section/Rules RATIO(S)
Citation /Subject CASE(NAME OF ASSESSEE)
1.1 BANG ITAT 9 195 ITA
TDS is not to be deducted on commission payment to non-residents outside India for
services rendered outside India.
1.2 40TM348 TDS
Exotic Fruits (P.) Ltd
2.1 GUJ HC 35D ITA
Deduction under section 35D cannot be allowed/disallowed on the basis of rule of
consistency.
2.2 40TM349 Deduction
Gujarat Power Corporation Ltd
3.1 DEL HC 260A ITA
Review petition was to be allowed on some questions of law raised by A on which its
appeal was admitted had not been addressed in judgment
3.2 40TM351 Appeal
Rolls Royce Singapore (P.) Ltd.
4.1 GUJ HC 37(1) 254 ITA
Matter was to be remanded back as TRIB had passed impugned order solely on
basis of concession given by both parties not on merits of case.
4.2 40TM366 Appeallable Orders
Pawanraj B. Bokadia
5.1 MUM ITAT 199 ITA
TDS credit has normally given to person in whose hands corresponding income is
assessable and mere fact that said person has not preferred to claim credit in
respect of TDS is no ground for allowing credit to another.
5.2 40TM367 TDS credit
Amee Hosang Mistry
6.1 ALLBD HC 132 ITA
Since documents seized represented entries for few days estimation of net profit is
not to be restricted only to those few days it is to be made on basis of turnover for
whole year.
6.2 40TM372 Search and seizure
Lal Chand Jaiswal