1. In the case of CIT Vs N.H.K. Japan Broad Casting- Low Tax Effect-Batch matters- Delhi High Court.

In this case it has been held interalia- that tax effect of each case has to be seen in a batch of appeals and not the cumulative tax effect. Earlier there was no decision on this issue of any High Court. However Hon’ble Delhi High Court has impliedly ruled this proposition.

(Click here for Judgment)

Also see the other case laws on the issue whether, in batch matters, cumulative tax effect is to be seen or each case has to be seen independently. The Recent circular of the board in this regard says that if in batch matter there is tax effect in one of the matter then the appeal is maintainable in those matters also which does not have adequate tax effect. 

Dy. CWT v. Nb. Syed Jaffar Ali Khan [2005] 1 SOT 691 CBDT INSTRUCTION NO. 5/2008, DATED 15-5-2008

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2. CIT Vs Mysore Breweries Ltd. - Bad and doubtful debts- Section 115JB- Amendment by Finance Act 2009 – Karnatka High Court.

In this case Hon’ble Karantaka High Court has held that the amendment to section 115JB is retrospective and hence the provision made for bad and doubt full debts are required to be added to the book profit as per the provisions of section 115JB.

(Click here for Judgment)

3. JCIT Vs Siemens AKTIENGESELLSCHAFT Income tax - Sec 9(1) (i) - Indo-German DTAA.

Assessee is a German supplier of telecom equipment - makes offshore supplies - provides after-sale support services through subsidiary company in India - taxability of business profits - whether income is taxable under the domestic law or is exempted under the DTAA.

(Click here for judgment) 

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