ITR’S TRIBUNAL TAX
REPORTS (ITR (TRIB))
Assessment --Notice--Service of notice at
address other than address shown on return--Notice returned unserved--No proper
service of notice--Assessment invalid--That assessee participated in
proceedings--Does not preclude right to object on ground of non-service of
notice--Provision precluding assessee from taking such objection not applicable
to assessment years prior to 2008-09--Income-tax Act, 1961, ss. 143(2), 292BB--
Ashok B. Bafna v. Deputy CIT (Mumbai) . . . 43
Deduction
of tax at source --Payment of royalty to non-resident for hire of transponder--Payment
from one non-resident to another non-resident made outside India--Deduction of
tax at source not required--Income-tax Act, 1961, ss. 40(a)(i), 195-- B4U
International Holdings Ltd. v. Deputy CIT (International
Taxation) (Mumbai) . . . 62
Exemption --Special economic zone--Manufacture--Definition--Amendment--Clarificatory--Hundred
per cent export oriented undertaking in special economic zone engaged in
blending and export of tea--Is manufacturer entitled to exemption--Income-tax
Act, 1961, ss. 2(29BA), 10A, 10B--Special Economic Zones Act, 2005, s. 2(r)--
Madhu Jayanti International Ltd. v. Deputy CIT [SB] (Kolkata)
. . . 1
Industrial
undertaking
--Infrastructure facility--Special deduction--Inland port--Container freight
station is inland port--Income entitled to deduction--Income-tax Act, 1961, s.
80-IA(4)-- All Cargo Global Logistics Ltd. v. Deputy CIT
[SB] (Mumbai) . . . 106
Search
and seizure
--Assessment in search cases--Conditions precedent--Warrant of authorisation
must be executed in name of assessee--Warrant in name of trust and assessee as
managing trustee--Search executed in branches of bank--No search executed on
assessee in individual capacity--No undisclosed income of assessee
discovered--Assessment of assessee in individual capacity not
permissible--Income-tax Act, 1961, ss. 132, 153A-- Dr. Mansukh Kanjibhai
Shah v. Assistant CIT (Ahmedabad) . . . 80
----Assessment
in search cases--Scope of proceedings--Abatement of pending
assessments--Effect--Only one assessment for each assessment year separately on
basis of findings of search and other material brought on record of Assessing
Officer--Assessments not abating--Assessment to be made on basis of books or
other documents not produced in course of original assessment but found in
course of search and undisclosed income or undisclosed property discovered in
course of search--Income-tax Act, 1961, ss. 132, 153A-- All Cargo Global
Logistics Ltd. v. Deputy CIT [SB] (Mumbai) . . . 106
Words and
phrases --â€
Manufacture†-- Madhu Jayanti International Ltd. v. Deputy
CIT [SB] (Kolkata) . . . 1
SECTIONWISE INDEX TO CASES REPORTED IN THIS PART
S. 2(r) --Exemption--Special economic
zone--Manufacture--Definition--Amendment--Clarificatory--Hundred per cent
export oriented undertaking in special economic zone engaged in blending and
export of tea--Is manufacturer entitled to exemption-- Madhu Jayanti
International Ltd. v. Deputy CIT [SB] (Kolkata) . . . 1
Income-tax
Act, 1961 :
S.
2(29BA)
--Exemption--Special economic zone--Manufacture--Definition--Amendment--Clarificatory--Hundred
per cent export oriented undertaking in special economic zone engaged in
blending and export of tea--Is manufacturer entitled to exemption-- Madhu
Jayanti International Ltd. v. Deputy CIT [SB] (Kolkata) . . .
1
S. 10A --Exemption--Special economic
zone--Manufacture--Definition--Amendment--Clarificatory--Hundred per cent
export oriented undertaking in special economic zone engaged in blending and
export of tea--Is manufacturer entitled to exemption-- Madhu Jayanti International
Ltd. v. Deputy CIT [SB] (Kolkata) . . . 1
S. 10B --Exemption--Special economic
zone--Manufacture--Definition--Amendment--Clarificatory--Hundred per cent
export oriented undertaking in special economic zone engaged in blending and
export of tea--Is manufacturer entitled to exemption--Special Economic Zones
Act, 2005, s. 2(r)-- Madhu Jayanti International Ltd. v. Deputy
CIT [SB] (Kolkata) . . . 1
S.
40(a)(i)
--Deduction of tax at source--Payment of royalty to non-resident for hire of
transponder--Payment from one non-resident to another non-resident made outside
India--Deduction of tax at source not required-- B4U International Holdings
Ltd. v. Deputy CIT (International Taxation) (Mumbai) . . . 62
S.
80-IA(4)
--Industrial undertaking--Infrastructure facility--Special deduction--Inland
port--Container freight station is inland port--Income entitled to deduction--
All Cargo Global Logistics Ltd. v. Deputy CIT [SB] (Mumbai) .
. . 106
S. 132 --Search and seizure--Assessment
in search cases--Conditions precedent--Warrant of authorisation must be
executed in name of assessee--Warrant in name of trust and assessee as managing
trustee--Search executed in branches of bank--No search executed on assessee in
individual capacity--No undisclosed income of assessee discovered--Assessment
of assessee in individual capacity not permissible-- Dr. Mansukh Kanjibhai
Shah v. Assistant CIT (Ahmedabad) . . . 80
----Search
and seizure--Assessment in search cases--Scope of proceedings--Abatement of
pending assessments--Effect--Only one assessment for each assessment year
separately on basis of findings of search and other material brought on record
of Assessing Officer--Assessments not abating--Assessment to be made on basis
of books or other documents not produced in course of original assessment but
found in course of search and undisclosed income or undisclosed property
discovered in course of search-- All Cargo Global Logistics Ltd. v.
Deputy CIT [SB] (Mumbai) . . . 106
S. 143(2) --Assessment--Notice--Service of
notice at address other than address shown on return--Notice returned
unserved--No proper service of notice--Assessment invalid--That assessee
participated in proceedings--Does not preclude right to object on ground of
non-service of notice--Provision precluding assessee from taking such objection
not applicable to assessment years prior to 2008-09-- Ashok B. Bafna v.
Deputy CIT (Mumbai) . . . 43
S. 153A --Search and seizure--Assessment
in search cases--Conditions precedent--Warrant of authorisation must be
executed in name of assessee--Warrant in name of trust and assessee as managing
trustee--Search executed in branches of bank--No search executed on assessee in
individual capacity--No undisclosed income of assessee discovered--Assessment
of assessee in individual capacity not permissible-- Dr. Mansukh Kanjibhai
Shah v. Assistant CIT (Ahmedabad) . . . 80
----Search
and seizure--Assessment in search cases--Scope of proceedings--Abatement of
pending assessments--Effect--Only one assessment for each assessment year
separately on basis of findings of search and other material brought on record
of Assessing Officer--Assessments not abating--Assessment to be made on basis
of books or other documents not produced in course of original assessment but
found in course of search and undisclosed income or undisclosed property
discovered in course of search-- All Cargo Global Logistics Ltd. v.
Deputy CIT [SB] (Mumbai) . . . 106
S. 195 --Deduction of tax at
source--Payment of royalty to non-resident for hire of transponder--Payment
from one non-resident to another non-resident made outside India--Deduction of
tax at source not required-- B4U International Holdings Ltd. v. Deputy
CIT (International Taxation) (Mumbai) . . . 62
S. 292BB --Assessment--Notice--Service of
notice at address other than address shown on return--Notice returned
unserved--No proper service of notice--Assessment invalid--That assessee
participated in proceedings--Does not preclude right to object on ground of
non-service of notice--Provision precluding assessee from taking such objection
not app
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