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Week No.
46
Week Duration
Sat, 16/11/2019 - 12:00 - Fri, 22/11/2019 - 12:00
Rulings
HC:Dismisses assessee's writ challenging non-supply of information sought from AO
HC:Dismisses Revenue's appeal; No further attribution to PE, once ALP satisfied
ITAT:Payment from different bank account for acquiring new asset, not an estoppel for Sec.54 deduction
ITAT:Inference from SEZ Act/Rules unnecessary when definition provided in IT Act, Denies Sec.10AA benefit
SC:Dismisses SLP, confirms undisclosed income addition w.r.t property sold by assessee's mother
ITAT:Dismisses assessee's appeal; Expenditure incurred for replacement of windmill, CAPEX not Revenue
ITAT: Approves Nokia's percentage completion based revenue-recognition; Delete addition of unearned revenue of over Rs.102 cr
HC:Quashes reassessment proceedings initiated beyond 4yrs; Suggests ways to improve quality of adjudication
ITAT:Share-premium utilised to repay loans, a scheming use of corporate veil; Remits issue for re-adjudication
ITAT:Amount received by sole-proprietor towards transfer of goodwill to newly set-up company, a capital asset
Rate:

Week 46 - 2019

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