Whether once assessee's father claimed that amount in said bank accounts belonged to him, it was for him to establish as to whom he had supplied goods and who had made payments; Tribunal was not justified in shifting burden of proof on revenue to prove transaction in name of assessee

Naval Kumar Chhabra [2015] 57 taxmann.com 306 (Karnataka) NOVEMBER  17, 2014

Assessing Officer allowed rent paid on mixture machine without deduction of tax at source, said view being one of possible view regarding TDS provisions, his order did not suffer from any error requiring revision

Chhitar Singh Shekhawat [2015] 58 taxmann.com 50 (Jodhpur - Trib.)SEPTEMBER  18, 2014 

While adding Long term capital income under section 10(38) for the purpose of MAT calulation u/s 115JB, indexation can not be done

Dharmayug Investments Ltd. [2015] 58 taxmann.com 116 (Mumbai - Trib.) 10-06- 2015 

Whether receipts of outstanding fee of professional work done by assessee, who kept his accounts on cash basis, after close of his profession was not taxable either under head of professional income or under section residuary head – Held, yes

[1966] 61 ITR 428 (SC) SUPREME COURT OF INDIA Nalinikant Ambalal Mody v. S.A.L. Narayan Row, Commissioner of 

Income-tax MAY 4, 196

Gains derived on surrender of tenancy rights would be taxable as capital gains and not as income from other sources

G.C. Shah & Co.[2015] 58 taxmann.com 49 (Gujarat) HIGH COURT OF GUJARAT NOVEMBER  5, 2014 

Disclosure of income-tax returns of a politician on the ground that it is necessary for “purity of elections” and “probity in public life” is not possible as it is not in “public interest”

Shailesh Gandhi vs. CIC & Ajit Pawar (Bombay High Court)June 11, 2015 (Date of pronouncement)

(i) In Girish Ramchandra Deshpande Vs. Central Information Commission & Ors(2013) 1 Supreme Court Cases 212 it was held that that the details disclosed by a person in his Income Tax Returns is personal information which has been exempted from disclosure under clause (j) of Section 8(1) of the said Act, unless involved a larger public and the CPIO and or State Public Information Officer or the Appellate Authority is satisfied that the larger public interest justifies the disclosure of such information;

Only payments "in pursuance of a contract" are subject to TDS. Payments made under a legal obligation are not covered

Kapurthala Improvement Trust vs. CIT (ITAT Amritsar)I.T.A. Nos. 40 to 43/Asr/2015  10th day of June 2015

The Proviso to s. 2(15) has no bearing on the grant or denial of registration. The applicability of the proviso has to be evaluated on a year to year basis and it only affects the grant of exemption u/s 11

Kapurthala Improvement Trust vs. CIT (ITAT Amritsar)

Prior to the amendment to s. 200A w.e.f. 01.06.2015, the fee for default in filing TDS statements cannot be recovered from the assessee-deductor

Sibia Healthcare Private Limited vs. DCIT (ITAT Amritsar)June 9, 2015 (Date of pronouncement)Hon’ble 

Kerala High Court, in the case of Narath Mapila LP School Vs Union of India [WP (C) 31498/2013(J)], Hon’ble Karanataka High Court in the case of Adithya Bizor P Solutions Vs Union of India [WP No. 6918-6938/2014(T-IT), Hon’ble Rajasthan High Court in the case of Om Prakash Dhoot Vs Union of India [WP No. 1981 of 2014] and of Hon’ble Bombay High Court in the case of Rashmikant Kundalia Vs Union of India [WP No. 771 of 2014], had earlier granted stay on the demands raised in respect of fees under section 234E