Skip Navigation LinksHome > Direct Taxes > Home

Search in Direct Taxes

Enter Section/Subject/Party/Court/Year/Words/phrases to search (Seperated by Space) :

Type of Search:
Search Accuracy:

DT Highlights

Section 260A of Income-tax Act, 1961 - APPEAL TO HIGH COURT — DELAY - The court condoned the delay of…

Sections 276B, 278B of Income-tax Act, 1961 - OFFENCES AND PROSECUTION — DEDUCTION OF TAX AT SOURCE …

Sections 12AA, 263 of Income-tax Act, 1961 - CHARITABLE PURPOSE — REGISTRATION - The Tribunal was right…

Sections 2(15), 11(1)(a), 11(2), 12 of Income-tax Act, 1961 - CHARITABLE PURPOSE — EXEMPTION - The substantial…

Sections 144B, 151 of Income-tax Act, 1961 - REASSESSMENT — NOTICE AFTER FOUR YEARS - The order of the…

Sections 144B(1)(xvi), 147, 148, 151 of Income-tax Act, 1961 - ASSESSMENT — FACELESS ASSESSMENT - There…

NON-RESIDENT — SOFTWARE RECEIPTS - The issue of taxability of software receipts was no longer res integra…

Sections 69B, 147, 148 of Income-tax Act, 1961 - REASSESSMENT — NOTICE - The order of the High Court…

Section 9(1)(vi) of Income-tax Act, 1961 - NON-RESIDENT — SOFTWARE RECEIPTS - The issue of taxability…

Sections 36(1)(vii), 36(2) of Income-tax Act, 1961 - BAD DEBTS — DEBTS TAKEN OVER FROM SISTER CONCERN…

Section 36(1)(vii) of Income-tax Act, 1961 - BUSINESS EXPENDITURE — BAD DEBTS - The Tribunal was right…

Income Tax - Sections 147, 148, 148A - Special leave petition is dismissed as withdrawn.

Income Tax - Sections 147, 148 - We are not inclined to interfere with the impugned judgment and order…

Income Tax - Section 119 - No good ground and reason to interfere with the impugned judgment.

Income Tax - Sections 147, 148, 148A - Issue notice returnable on 10.07.2023. In the meantime, the impugned…

Income Tax - Section 54 - As stated that the tax amount involved in the present case is less than Rs.…

Income Tax - Section 127 - Almost all the High Courts have held that transfer under Section 127 of the…

Income Tax - Sections 147, 148, 148A - It is true that the assessee had filed the writ petition only…

Income Tax - Sections 11, 147 - As the petitioner is entitled to seek a direction that while disposing…

Income Tax - Sections 147, 148A - The chain of events have been set out to show that there has been …

Income Tax - Sections 9, 90, 263 - AO communicated the reasons for selection of case and sought the …

Income Tax - Sections 143, 147, 148 - In the present case, undisputedly no return of income was originally…

Income Tax - Sections 2(22), 43B - CIT(A) is not correct in deleting the addition in the hands of the…

Income Tax - Section 80P - Section 80P(4) is of relevance only in a case where the assessee, who is …

Income Tax - Sections 69C, 145 - We find the Jurisdictional Hon’ble High Court in the case of Pooja …

Income Tax - Section 68 - Assessee except contending that the assessee has sufficient cash balance for…

Income Tax - Section 69A - We find force in the contention of assessee that although originally after…

Income Tax - Sections 41, 133 - This is not a case of doubtful expenditure. It is a case where on calling…

Income Tax - Section 35 - In the present case, no doubt, expenditure had been incurred on R&D, however,…

Income Tax - Section 263 - We find merit AR argument that AO has taken one of the tow possible view …

Income Tax - Sections 11, 28 - The assessee stated before us that the medical emergency of the trustee…

Income Tax - Sections 14A, 37 - No error or infirmity in the order of the Ld.CIT(A) and find no justification…

Income Tax - Section 80IB - It settled position of law as laid down in the case of Dilip Kumar and Company…

Income Tax - Section 154 -

Income Tax - Sections 154, 199 - Assessee has paid total taxes and credit claimed which is also reflected…

Income Tax - Sections 80P, 263 - CIT-DR could not dispute that in latest decision Postal Employees Co.…

Income Tax - Section 40 - It is admitted fact that Ld. CIT(A) has merely followed the judgment in favour…

Income Tax - Sections 37, 145 - CIT(A) goes to prove that since the assessee company has merged with…

Income Tax - Section 37 - Co-ordinate Bench of Tribunal, while deciding identical issue in assessee’s…

Income Tax - Section 68 - No infirmity in the order passed by the Ld.CIT(A) in holding that the sales…

Income-tax (Sixth Amendment) Rules, 2023

e-Appeals Scheme, 2023

SECTION 10(10AA) OF THE INCOME-TAX ACT, 1961 - EXEMPTION - LEAVE ENCASHMENT - INCREASED LIMIT FOR TAX…

Clarification regarding provisions relating to charitable and religious trusts

U/s 56 (2) of IT Act 1961, Central Government notifies class or classes of persons

Supersession Notification No. 13/2019 dated 5th March 2019

Specifies Rs. 25,00,000 as maximum amount received as leave encashment for the purpose of section 10…

GUIDELINES FOR COMPULSORY SELECTION OF RETURNS FOR COMPLETE SCRUTINY DURING FINANCIAL YEAR 2023-24 -…

Guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act,…

Income-tax (Fifth Amendment) Rules, 2023

FREQUENTLY ASKED QUESTIONS (FAQS) REGARDING THE INCLUSION OF INTERNATIONAL CREDIT CARDS (ICCS) UNDER…

CLARIFICATION REGARDING APPLICABILITY OF TAX COLLECTION AT SOURCE TO SMALL DEBIT/CREDIT TRANSACTIONS…

CBDT PROPOSES CHANGES TO RULE 11UA IN RESPECT OF ANGEL TAX - ALSO PROPOSES TO NOTIFY EXCLUDED ENTITI…

Central Government hereby Notifies the Scheme namely the Mahila Samman Savings Certificate, 2023.

SECTION 132 OF THE INCOME-TAX ACT, 1961 - SEARCH AND SEIZURE - GENERAL - INCOME TAX DEPARTMENT CONDUCTS…

Exemption from specified income U/s 10(46) - notifies ‘Pune Metropolitan Region Development Authority’…

Exemption from specified income U/s 10(46) - notifies ‘Food Safety and Standards Authority of India’,…

CLARIFICATION ON FAQ 6(REPORTING) AND FAQ 3 (REPORTING) ISSUED BY U.S. IRS IN RESPECT OF FATCA REPORTABLE…

Agreement between the Government of the Republic of India and the Government of the Republic of Chile…

KISAN VIKAS PATRA (SECOND AMENDMENT) SCHEME, 2023 - AMENDMENT IN PARAGRAPHS 5 AND 6

ITAT: Merely because certain attributes like fixed remuneration, leaves, rules, fixed timings were applicable to doctors, they cannot be considered as employees in absence of master-servant relationsh…

ITAT: The case clearly falls beyond scope of Para 4(i) of Circular No. 10/2019 and since the Assessee failed to file any application for condonation of delay under Section 119(2)(b) as mandated in Para…

ITAT: Assessee could not be treated as an assessee in default for mere book entries passed within meaning of Section 201(1) and consequently interest under Section 201(1A) is liable to be deleted.

ITAT: The explanation offered by the Assessee constitutes a reasonable cause and the Assessee is eligible to the protection envisaged under Section 273B.

ITAT: Consideration paid in excess of the book value of the assets acquired consists of goodwill and the same is an intangible asset, eligible for depreciation.

HC: When a case is transferred under Section 127, all proceedings under this Act gets transferred, whereas such power is nowhere provided for under the aforesaid schemes.

ITAT: Revenue failed to place on record any contrary view and thus, there is no infirmity in CIT(A) order deleting the disallowance.

ITAT: There is no illegality or perversity in CIT(A) order directing AO to rectify mistake of omission to make addition of the unaccounted income, which was apparent from record.

ITAT: In case there is a failure to get the accounts audited for the purpose of Section 12A(1)(b), there is no penalty provision under the Act, however the benefit under Section 11/12 could be denied.

ITAT: Provision is in relation to claims incurred but yet to reported by the insured to the Assessee, on the basis of actuarial valuation as mandated by IRDA and the claims are now well settled.

ITAT: The burden to establish existence of fixed place PE is entirely on the Revenue and in the present case the Revenue failed to discharge the said burden.

ITAT: Effluent treatment plant shall be considered as part of water treatment plant and shall be eligible for deduction under Section 80-IA(4).

ITAT: Maintenance support services and training services do not fall in the ambit and nature of FTS within Article 12(4) of India-Singapore DTAA.

ITAT: Assessee is directed to furnish a bank guarantee of Rs.10 Cr. before the Revenue on or before Jun 2, 2023, which shall remain in force until the disposal of Assessee’s appeal.

ITAT: Exchange of Information provided for in the Protocol will be applicable for information relating to any fiscal year beginning on or after the Apr 1, 2011.

HC: Transfer of assessment to DCIT, Jaipur would cause inconvenience and hardship to the Assessee in terms of money and resources, accordingly, the order under Section 127 is liable to be set aside.

ITAT: Interest received by the Assessee cannot be treated as operational income as the interest received does not pertain to credit facilities provided to its members as stipulated in Section 80P(2)(a…

ITAT: Since the final assessment order passed by Revenue on Nov 10, 2017 refers only to the name of amalgamating company without any reference to the amalgamated company, the order suffers from illegality…

HC: The limited scope available under Article 226 of Constitution is to ascertain the existence of information in view of scheme of Section 148A and no other contrary construction can be culled out.

ITAT: If the Assessee has chosen to reap the fruits of the interpretation given by the High Court, the Assessee is also liable to face consequences, if interpretation given by the High Court is reversed…

x
# 
News & Views 
 CBDT releases draft rule 11UA to implement amendment by Finance Act 2023
 CBDT Raises Cash Equivalent Limit for Leave Salary in Income Tax Act
 Section 56 Exemption on consideration for issue of shares exceeding face value
 CBDT Notifies Classes of Persons for Income Tax Purposes under Section 56
 ITR 4 – Validation Rules for A.Y. 2023-24
 ITR 2 – Validation Rules for A.Y. 2023-24
 ITR 1 – Validation Rules for A.Y. 2023-24
 Guidelines for Complete Income Tax Return Scrutiny in FY 2023-24
 CBDT clarifies provisions relating to charitable and religious trusts
 Formula to Calculate Net Winnings & New Form 16, 24Q, 26Q, 27Q & 27EQ
 CBDT release Income tax calculator for FY 2023-24
 Section 194BA – TDS on Winnings from online games – CBDT Clarifies
 Confused about the recent news on TCS on Foreign Payments?
 Form ITR 1 and ITR 4 enabled in Online mode with prefilled data
 No TCS On Debit/Credit Transactions up to Rs 7 lakh per financial year under LRS
 CBDT proposes changes to Rule 11UA ANGEL TAX & to notify Excluded Entities
 No section 194A TDS on interest from Mahila Samman Savings Certificate
 Income Tax Department conducts searches in West Bengal and Assam
 Income Tax e-Filing Helpline Numbers
 CBDT notifies Food Safety and Standards Authority of India – Section 10(46)
Page 1 of 209 (4171 items)Prev1234567207208209Next

Top Categories

Judgments (SC/HC/AAR)

SC/HC/AAR Judgments/Rulings reported in various journals and portals. Updated on realtime basis.

Judgments: ITR

Starting from Volume 1. Updated weekly.

Judgments: CTR

Starting from Volume 1. Updated weekly.

Judgments: Taxman

Starting from Volume 1. Updated weekly.

Judgments: TIOL

Parallel citation of TIOL for Judgments reported in TaxCorp(DT). Updated on realtime basis.

Judgments: Taxmann.com

Parallel citation of taxmann.com for Judgments reported in TaxCorp(DT). Updated on realtime basis.

Judgments: TMI

Parallel citation of TMI for Judgments reported in TaxCorp(DT). Updated on realtime basis.

Judgments: DTR

Starting from Volume 1. Updated weekly.

Judgments: ITR-OL

Starting from Volume 1. Updated on realtime basis

Judgments: TaxCorp(DT)

Huge collection of unreported judgments reported exclusively by TaxCorp. Updated on Realtime basis.

Judgments: TaxSutra

Parallel citation of TaxSutra for Landmark Judgments reported in TaxCorp(LJ). Updated on Realtime basis.

Judgments: CCH

Landmark Judgments reported in CCH (HC and SC). Updated on Realtime basis.

Judgments: Taxation

Selected: Starting from Volume 1 upto Volume 234.

Judgments: Orange

Exclusive judgments reported in orange.taxsutra

Landmark Judgments

Realtime reporting of important direct taxes judgments and tribunal orders.

Income Tax Commentary

Always updated Income Tax Commentary

ITAT Orders

Tribunal Orders reported in various journals and portals with huge collection of unreported Tribunal Orders reported by TaxCorp. Updated on realtime basis.

ITAT: ITD

Starting from Volume 1. Updated weekly.

ITAT: TTJ

Starting from Volume 1. Updated weekly.

ITAT: SOT

Starting from Volume 1. Updated weekly.

ITAT: TIOL

Parallel citation of TIOL for Tribunal Orders reported in TaxCorp(DT). Updated on realtime basis.

ITAT: taxmann.com

Parallel citation of taxmann.com for Tribunal Orders reported in TaxCorp(DT). Updated on realtime basis.

ITAT: TMI

Parallel citation of TMI for Tribunal Orders reported in TaxCorp(DT). Updated on realtime basis.

ITAT: DTR

Starting from Volume 1. Updated weekly.

ITAT: ITR (Trib)-OL

ITAT Orders reported in ITR (Trib)-OL. Updated weekly.

ITAT: TaxCorp UnReported

ITAT Orders reported exclusively in TaxCorp(ITAT). Updated on realtime basis.

ITAT: TaxSutra

Parallel citation of TaxSutra for Landmark Tribunal Orders reported in TaxCorp(LJ). Updated on realtime basis.

ITAT: ITR(Trib)

ITR(Trib) orders starting from volume 1. Also tribunal orders reported earlier in ITR. Updated weekly.

ITAT: CCH(Trib)

Parallel citation of CCH for Tribunal Orders reported in TaxCorp(DT). Updated on realtime basis.

ITAT: Taxman(Mag)

ITAT Orders reported exclusively in Taxman(Mag).

ITAT: Taxation

Selected : Starting from Volume 1 upto Volume 234.

ITAT: Orange

Exclusive orders reported in orange.taxsutra

Income Tax Commentary

Working Commentary on Income Tax Act, 1961

Circulars & Notfications

All Circulars, Notification, Order, Clarification, Press Release, Finance Acts, Bills, Ordinances issued by CBDT and GOI.

CBDT: Circulars

All Circulars issued by CBDT. Updated on Realtime basis.

CBDT: Notifications

All Circulars issued by CBDT. Updated on Realtime basis.

CBDT: Instructions

All Circulars issued by CBDT. Updated on Realtime basis.

CBDT: Miscellaeneous

CBDT: Letter, Order, Press Release, Public Notice, Direction etc.

Finance Acts

All Finance Acts and Taxation Laws Amendment Acts

DTAA

Double Taxation Avoidance Agreements, TIEA

Income Tax Act

Income Tax Act, 1961

Income Tax Rule

Income Tax Rules, 1962

Articles

TaxCorp Articles and News

Deeds & Documentation

Deeds & documentation (Partnership, HUF, Gift, POA and 45 other categories covering around 1,500 deeds annd agreements. Editable.

Other DT Laws

Direct Tax Acts

Around 20 Direct Tax Acts

Direct Tax Rules

Around 100 Direct Tax Rules

Accounting Standards U/s 145(2)

Income computation and disclosure standards

Benami Property

Benami Property - Act & Rules

Money Laundering

Money Laundering (Acts & Rules)

Money Laundering

Money Laundering (Notifications)

Income Declaration Scheme

Act, Rules & Notifications