Here is Portfolio page of Rajeev, with all his work

Def. of rent u/s 194-I do not provide any item for vehicle hire charges, ITAT.
Nov. 03, 2015
Assessee developed areas. It hired cars on fixed rent & deducted tax at rate of 2% treating same as contract. AO raised demand for short-deduction of tax u/s 201 & interest u/s 201(1A). CIT upheld it. On appeal ITAT held, definition of rent u/s 194-I does not provide any item for vehicle hire charges. Therefore, provisions of Sec.194-I had been wrongly applied by AO. Thus, demand & interest thereon for short fall noted by AO were deleted.-010563
CIT held right in annulling order of successor AO as was overruling previous AO.
Nov. 03, 2015
On notice of fact that income chargeable to tax had escaped assessment. It was re-opened u/s 147 & AO passed order u/s 143(3). On appeal CIT held against AO. On appeal ITAT allowed order passed by AO. On appeal HC held that by invocation of Sec.147, successor AO sat over decision of earlier AO order passed u/s 143(3) with respect to issues sought to be covered under section 147. Thus, CIT was justified in anulling order of successor AO.-000300
Tax claim allowed as evidence of estimated expenditure duly led by assessee. SC
Nov. 02, 2015
Assessee was land developer. ITO disallowed its claim. On appeal Tribunal & HC disallowed assessee's claim. On appeal SC held, appellant had led evidence before Income-tax authorities with regard to estimated expenditure & no exception was taken to same in regard to quantum, though permissibility of such deduction was questioned by them relying upon provisions of Sec.10(2) of I.T. Act. Hence, HC has wrogly concluded regarding disallowance of sum.-0…
On proving his innocence, accused was acquitted of offences under FERA & FEMA A…
Nov. 05, 2015
In search & seizure, enforcement officer seized Rs 4 lacks. Show cause notice & summons were issued to accused. Trial Court acquitted him on basis of oral & testamentary evidence. On appeal HC upheld Trial court decision stating that accused has proved his innocence by way of marking documents. His confession was obtained by coercion. Therefore acquitted for offence u/s 9(1)(b) & 9(1)(d) & Sec 56(1)(i) of FERA Act & sub-Sec.…
Evasion of summons is independent offence u/s 56 & 40 of FERA, SC.
Nov. 06, 2015
HC rejected appeal against framing of composite charge u/s 219 of CrPC. On appeal SC held, after adjudicating officer chose to drop proceedings against appellant, does not absolve appellant of criminal liability incurred by him by virtue of operation of Sec.40 & 56. Offence u/s 56 & 40 is independent offence. Exonerating accused, who successfully evades process of law would be destructive of law & order, apart from being against public …
As tenancy belonged to individual partners, asseessee can't be taxed on rent.
Nov. 03, 2015
Assessee ran business of rental premises. AO after survey found an agreement indicating surrender of tenancy by assessee-firm in favour of builder. AO taxed rent. On appeal CIT(A) & ITAT deleted tax on ground that tenancy of rental premises belonged to individual partners & not to assessee. Also, it was tripartite agreement & rent was normal allowable business expenditure of Assessee's firm. On appeal HC upheld both CIT(A) & ITAT findings.-000286
Exmpt. allowed u/s 54B & 54F on ground capital gains utilized in land purchase.
Nov. 02, 2015
Assessee claimed exemption u/s 54B & 54F on ground that amount received by way of capital gain was utilized in purchase of agricultural land & for construction. AO denied it. On appeal Tribunal held in favor of assessee stating, investment by assessee was only in one residential house & investment in land was after sale. HC dismissed appeal stating that assessee having succeeded in quantum proceedings & present appeal being on question of penalty.-…
Art.7 of DTAA between India & Singapore held inapplicable, commi'sn held profit.
Dec. 24, 2015
AO held, assessee had paid Commission of Rs. 22.20 lacs to DLM a Singapore based Co., However, no TDS had been deducted in respect of commission so paid. As DLM provided services in India, thus he disallowed commission. On appeal CIT(A) deleted disallowance. On appeal ITAT upheld it holding, commission earned by DLM has was business profit of DLM & therefore, article 7 of DTAA entered into between India & Singapore will not be applica…
No TDS on foreign commission paid, as no tax liability upon assessee, ITAT.
Dec. 08, 2015
Assessee mfd. engineering items. AO found sum paid by assessee as foreign commission without TDS. AO did not make any disallowance u/s 40(a)(i) being satisfied by assessees explanat'n. However, Commissioner held assessee liable to TDS as per amendment to Sec.194. On appeal ITAT upheld AO's decision holding, If there is no tax liability in respect of payments made to payee, then no Q. of deducting any income-tax at source from such payment.