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1. Deep Malhotra (P&HHC)[Related to Section 127] No supplementing of reasons by separate noting allowed when same are required to be part of a single order.
2. Ajanta Educational Centre (P&HHC) [Related to Section 10(23)] Consolidated Application u/s 10(23C) Allowed & 14th Proviso in 10(23C) inserted by Finance Act, 2006 dealing with limitation period for application filing: Held Applicable from Asst Year 2007-2008
3. Rai Bahadur Kishore Chand (P&HHC)[Related to Section 17(1) of  Wealth Tax Act] Notice u/s 17(1) of Wealth Tax Act issued in wrong name.
4. SENIOR INDIA (Delhi High Court) DHC has reserved its verdict on substantial question of law as to “Whether learned ITAT erred in holding that amount paid by the Assessee for Trademark was revenue expenditure”.
5. FRANCIS WACZIARG (Delhi High Court) [Related to section 80O/271(1)(C)] No concealment penalty even if tax stand taken by assessee contrary to Jurisdictional High Court ruling if Other High Courts are in favor of assessee and no Supreme Court ruling is there.
6. EMA India vs. ACIT (Allahabad High Court): An order passed without discussion is liable for reopening. Kelvinator 256 ITR 1 (Del) (FB) dissented from
7.

JAYPEE INSTITUTE OF INFORMATION TECHNOLOY SOCIETY (Delhi High Court) [Related to section 10(23C)(vi)] The central task of “education” is to implant a will and facility of learning; it should the central task of “education” produce “not learned” but “learning people”.

8.

ESHAAN HOLDING P. LTD. (Delhi High Court)[Related to section 148] Even if there is scope   for drawing a presumption, the assessee has come before the Assessing Officer and denied service. The notice served by affixture is also not valid service because it was done at the old address, which is not the last-known address, as the new address has already been intimated to the department in the return of income filed for the assessment year 2003-4 and that is the last-known address.

 

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