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Weekly Digest
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Weekly Digest #1
18 Apr to 25 Apr 2014
4 Rulings
High Court
HC:No Sec 263 jurisdiction on NTPC's bonafide revenue estimate pending CERC regulation revision
Apr 25, 2014
In Favour of : Assessee
Citation Number : TS-225-HC-2014(DEL)
Income tax Appellate Tribunal
ITAT:Incidental observation on income taxability year not 'finding'/ 'direction' enabling reassessment
Apr 25, 2014
In Favour of : Assessee
Citation Number : TS-227-ITAT-2014(Mum)
Income tax Appellate Tribunal
ITAT:Rejects unsubstantiated pre set-up business loss; Reiterates non-allowability of pre set-up expenditure
Apr 25, 2014
In Favour of : Revenue
Citation Number : TS-228-ITAT-2014(Mum)
Income tax Appellate Tribunal
ITAT:Medical reimbursement not fringe benefit u/s 115WB, Circular 8/2005 contradicts legislative intent
Apr 25, 2014
In Favour of : Assessee
Citation Number : TS-229-ITAT-2014(Mum)
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