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DT Highlights

Income Tax - Section 131(1A) - In writ, the High Court observes that given the fact that the matter …

Income tax - Sections 143(2), 153C - Framing of a regular assessment/re-assessment is triggered by the…

Income Tax - Section 143(3), 147, 156 - In writ, the High Court observes that the assessee has already…

Income Tax - Section 80CCC, 147, 148 - A plain reading of sub-section (2) of section 80CCC of the Act…

Income Tax - Section 147 - Have given it the due consideration and also noticed that a detailed order…

Income Tax - Sections 9, 90, 147, 148 - Information from a third party can form the basis for an examination/investigation…

Income Tax - Sections 68, 69, 69A, 69B, 69C, 69D, 115BBE - Issue Notice, returnable on 31.01.2023. In…

Income Tax - Sections 32, 263 - Assessing Officer had accepted the contention of the assessee that the…

Income Tax - Sections 147, 148 - Writ petitions filed by the Trustees cannot be entertained at this …

Income Tax - Sections 220, 246 - The impugned order has been made on one basis and that lone basis is…

Income Tax - Section 144B - It is not being disputed that the opportunity of hearing is not granted.…

Income Tax - Section 264 - Section 264 of Act enables the Principal Commissioner or Commissioner, on…

Income Tax - Sections 147, 148, 148A - No information has been furnished to the petitioner as to how…

Income Tax - Sections 120, 132 - Section 132 contains specific situations where it applies, notwithstanding…

The company i.e., the Petitioner’s employer, has submitted Form 30A under the Income Tax Act, 1961 giving…

Income Tax - Section 220 - The issue involved in all the appeals pending consideration before the CIT…

Sections 263, 143(3), 147, of the Income-tax Act, 1961 - We therefore, are clearly of the opinion that…

Sections 144B, 147, 156, of the Income-tax Act, 1961 - The material on record discloses that pursuant…

Section 119 of the Income-tax Act, 1961 - As rightly contended by the learned counsel for the petitioner,…

Section 143 of the Income-tax Act, 1961 - As rightly contended by the learned Senior counsel for the…

Income Tax - Sections 132, 153A, 263 - We are of the considered opinion in the absence of any incriminating…

Income Tax - Section 253 - No doubt, as per the judgments of various Courts, while a liberal approach…

Income Tax - Section 54B - The piece of land sold by the assessee is within the purview of Coastal Regulation…

Income Tax - Sections 68, 69A - AO erred in understanding the meaning of the term ‘utilise’ as ‘spent’,…

Income Tax - Sections 68, 142 - The bench observes that the notice u/s 143(2) were issued by Ld. AO …

Income Tax - Sections 44AD, 69A - We find that considerable force in the arguments made by the assessee…

Income Tax - Sections 32, 40, 92, 92B, 92C - Assessee is providing steel fabrication and construction…

Income Tax - Sections 200A, 234E - Hon’ble Supreme Court in the case of CCI Vs. M/S.Dilip Kumar & Co…

Income Tax - Sections 2(15), 11, 12A, 13 - A plain reading of the object of the Company reveals that…

Income Tax - Sections 40, 194C, 194I - In the instant case it is an admitted fact, as not refuted by…

Income Tax - Section 80P - Assessee received interest from Sardar Sarovaor Narmada Nigam Limited which…

Income Tax - Sections 10(38), 68 - The assessee,submitted before us that on 21.11.2014 the assessee …

Income Tax - Sections 143, 263 - We find in the case of Balvinderkumar as quashed the 263 proceedings…

Income Tax - Section 68 - It is not in dispute that assessee had furnished entire cash book containing…

Income Tax - Sections 28, 45 - The assessee claimed it as gain arising out of transfer of capital asset.…

Income Tax - Sections 22, 28, 40, 43D - The undisputed fact is that the ratio laid down in the case …

Income Tax - Sections 36, 43B, 143 - We have carefully perused the decision of the co-ordinate bench…

Income Tax - Sections 56, 69C - In this case, we find that no such opportunity was provided to the assessee.…

Income Tax - Sections 36, 43B - In the present case, it is an admitted fact that the payment of employees’…

Income Tax Act - Section 154 - In the present case the assessee never approach the appropriate authorities…


MEMORANDUM REGARDING DELEGATED LEGISLATION

01-02-2023 Notes on clauses
Clause 2 read with the First Schedule to the Bill, seeks to specify the rates at which income-tax is…

01-02-2023 SCHEDULES
FIRST SCHEDULE


Amendment of Seventh Schedule to Act 14 of 2001.


Substitution of new section for section 19.



Amendment of section 2.

Amendment of section 10.

Amendment of sections 9, 9A and 9C.

Amendment of section 25.

Amendment of section 2.

RATES OF INCOME-TAX

Short title and commencement.

Central Government specifies the pension fund, namely, the California Public Employees Retirement Sy…

SENIOR CITIZENS' SAVINGS (AMENDMENT) SCHEME, 2023 - AMENDMENT IN PARAGRAPH 5

NATIONAL SAVINGS (MONTHLY INCOME ACCOUNT) (AMENDMENT) SCHEME, 2023 - AMENDMENT IN PARAGRAPH 5

ITAT: US-based Sabre Decision Technologies International LLC does not have a PE in India in the absence of a fixed place of business in India or a dependent agent in India.

ITAT: Mere reliance on information obtained from the Sales Tax Department without causing further enquiries to ascertain genuineness or otherwise of the transaction, would not be sufficient to treat the…

HC: CIT(E) is directed to decide the application afresh in the light of the fact that the Assessee was assessed at Nil income under Section 143(3) which was not taken into account while rejecting the …

HC: The existence or absence of entries in the books of accounts is not decisive or conclusive factor in deciding the right of the assessee claiming deduction.

ITAT: Mere undertaking marketing by meeting customers by one enterprise does not constitute habitually securing and concluding order on behalf of the other enterprise.

HC: The TDS provisions in the Act has to be read along with relevant DTAAs for computing the tax liability and when the recipient is eligible for benefit of DTAA then there is no scope for deduction of…

HC: The Revenue cannot take advantage of the changed legal position as a result of the SC ruling in New Noble Educational Society since SC clarified that the ruling shall operate prospectively.

HC: At the stage of passing an order under Section 127, after considering Assessee's objections, the Revenue is not required to give out its entire case.

ITAT: Merely because an Indian company in controlled by a Switzerland company or fact that Switzerland Company carries business in India, does not result in Indian company being considered as a PE of …

HC: Revenue is directed to complete the proceedings within 8 weeks until which no precipitate steps can be taken against the Assessee.

SC: The assessee has no role to play and is not the author of the assessment order and hence the manner and contents of the assessment order as framed is not determinative whether or not it is a case …

HC: Assessee is a beneficial owner of the fees and is entitled for treaty benefit.

ITAT: Habitual abode does not mean the place of permanent residence, but in fact it means the place where one normally resides.

SC: The hirer has an option to return the vehicle or the goods taken on hire. It is not a simple transaction of giving a loan or advance on which interest is payable. The transaction(s) in commercial …

HC: As per Section 144B(7), in case the variation proposed in the draft assessment order is prejudicial to the Assessee, it is entitled to request for personal hearing and upon such request, the personal…

ITAT: Management services rendered by the Assessee under the Management Service Agreement do not constitute fees for included services under the India-USA DTAA.

ITAT: Payment made to agent of uneducated sellers for purchase of old vehicles in cash would be covered by Rule 6DD(k) which carves out an exception from disallowance under Section 40A(3).

ITAT: Payment made towards school support services falls within the ambit of commission or brokerage and liable for tax deduction at source in terms of Section 194H.

HC: The assessment order cannot be held to be prejudicial to the interest of the Revenue merely because the view adopted by AO results into loss to Revenue, or is not agreeable to the PCIT, unless it …

ITAT: Incentive receivable from the State Government under Rajasthan Investment Promotion Scheme is a capital receipt.

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News & Views 
 Case reopened in light of SC judgment in Ashish Agarwal to be completed by 31.05.2023
 Instructions regarding Grant of HRA to Central Government employees
 CBDT notifies California Public Employees Retirement System – Section 10(23FE)
 Representation against Extension of time limit under section 54 to 54GB without extension of Income Tax Return due date
 CBDT approves Indian Institute of Science Education & Research under Section 35(1)(ii)
 Request to announce another Income Disclosure & Vivad Se Vishwas Scheme
 Addendum to Notification: Format, Procedure & Guidelines for submission of SFT for Interest income
 CBI Arrests Income Tax Officer & CA on Allegations of Bribery of Rs. 2.25 Lakh
 List of Banks For Income Tax Payments on NSDL & e-Filing Portal
 Extension of time limit for compliance under section 54 to 54GB
 15 Income Tax Budget 2022 Announcement and Progress so far
 Cash receipt by ‘Co-op. Society’ from dealer across multiple days not to be aggregated for Section 269ST
 Interest rates of small saving schemes for January 23 to March 23
 AIFTP requests Early disposal of Income-tax appeals pending before CIT(A)/NFAC
 CBDT appoints 174 ACIT as DCIT w.e.f. 01.01.2023
 CBDT appoints 145 ACIT as DCIT w.e.f. 01.01.2023
 Notification No. 128/2022-Income-Tax, Dated: 28.12.2022
 CBDT notifies Special Courts in Odisha under Black Money Act
 Transfer/postings of 48 officers in the grade of CIT/DIT
 Transfer/postings of 62 officers in the grade of PCIT/PDIT
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Judgments: Taxman

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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

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

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

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

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Income Tax Commentary

Always updated Income Tax Commentary

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

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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

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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

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Income Tax Rule

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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.

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Direct Tax Acts

Around 20 Direct Tax Acts

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Around 100 Direct Tax Rules

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Income computation and disclosure standards

Benami Property

Benami Property - Act & Rules

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