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Revenue's Failure to Provide Notice Renders Assessment Order Unenforceable
Vishal Jhajharia Vs The Assessment Unit, Income Tax Department Faceless A ssessment Centre & Ors.
(2024) TaxCorp(LJ) 34343 (HC-CALCUTTA)
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Delhi ITAT Affirms Mauritius DTAA Benefit, Cites Azadi Bachao, Commercial Rationale, and India's Investment/Business Model
India Property (Mauritius) Company Vs ACIT
(2024) TaxCorp(LJ) 34336 (ITAT-DELHI)
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Ahmedabad ITAT Allows Non-Compete Fees Paid to Retiring LLP Partner as Revenue Expenditure
Samkeet Arya Homes LLP Vs The Income Tax Officer
(2024) TaxCorp(LJ) 34335 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Holds Supreme Court's Checkmate Judgment Applicable to All Proceedings, Including Return Processing Under Section 143(1)
Checkmate Services P. Ltd Vs ADIT, CPC
(2024) TaxCorp(LJ) 34334 (ITAT-AHMEDABAD)
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Chennai ITAT Directs Revenue to Modify Demand Notice as per NCLT Order, Applying Section 156A
Aircel Limited Vs The Dy. Commissioner of Income Tax
(2024) TaxCorp(LJ) 34327 (ITAT-CHENNAI) · Section 156A
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Cochin ITAT Dismisses Appeal, Refuses to Condone 740 Days' Delay Without Proper Explanation
Paravur Service Co-operative Bank Ltd Vs ITO
(2024) TaxCorp(LJ) 34326 (ITAT-COCHIN)
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Surat ITAT Upholds Reassessment Jurisdiction, Finds Prima Facie Reason for Income Escapement
Center Point Gems Pvt. Ltd Vs Dy. Commissioner of Income-tax
(2024) TaxCorp(LJ) 34319 (ITAT-SURAT)
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Bangalore ITAT Holds Section 11 Exemption Valid if Audit Report Filed Before Intimation, Distinguishes Wipro Case
Arham Mitra Mandal Vs ITO
(2024) TaxCorp(LJ) 34318 (ITAT-BANGALORE) · Section 11
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Supreme Court Upholds Bombay HC's Ruling Allowing Depreciation Claim on Revalued Assets
Dharmanandan Diamonds Pvt. Ltd Vs Pr. Commissioner of Income Tax
(2024) TaxCorp(LJ) 34317 (SC)
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Mumbai ITAT Rules on Disallowances for Non-Deduction of TDS on Various Payments in Deutsche Equities Case
Deutsche Equities India Private Limited Vs The Additional Commissioner of Income Tax
(2024) TaxCorp(LJ) 34316 (ITAT-MUMBAI) · Sections 40(a)(i), 40(a)(ia)
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Supreme Court Dismisses Revenue's SLP in Red Hat India Case, Calls Interpretation of Section 201 'Debatable'
Red Hat India Pvt. Ltd Vs The Commissioner of Income Tax (It) 4
(2024) TaxCorp(LJ) 34309 (SC) · Section 201
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Supreme Court Upholds HC Order Granting Refund of Arrears of Disability Pension with Interest
Jaswinder Pal Singh Vs Principal Commissioner of Income Tax
(2024) TaxCorp(LJ) 34308 (SC)
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Kolkata ITAT Quashes Addition of Capital Gains, Holds Rejection of Registered Valuer's Report Illegal
Manick Chandra Paul Vs DCIT
(2024) TaxCorp(LJ) 34307 (ITAT-KOLKATA)
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Delhi ITAT Allows Revised Foreign Tax Credit Claim in Modified Return, Emphasizes Substantial Justice Over Procedural Errors
Ericsson India Global Services Pvt. Ltd Vs Addl. CIT
(2024) TaxCorp(LJ) 34306 (ITAT-DELHI) · Section 92CD(1)
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Calcutta HC Follows Supreme Court's Engineering Analysis Ruling, Dismisses Revenue Appeal Against Idea Cellular
Idea Cellular Limited Vs CIT (TDS)
(2024) TaxCorp(LJ) 34299 (HC-CALCUTTA) · Section 9(1)(vi)
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Bangalore ITAT Rules Payment for Illegal Mining Violation as Penal, Not Eligible for Deduction under Section 37(1)
H.R. Gaviappa and Co. Vs ITO
(2024) TaxCorp(LJ) 34298 (ITAT-BANGALORE) · Section 37(1)
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Delhi ITAT Allows Section 11 Exemption Despite Pending Rectification, Registration Obtained During Pendency
Care Foundation Village Vs Income Tax Officer
(2024) TaxCorp(LJ) 34297 (ITAT-DELHI) · Sections 11, 12AA
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Bangalore ITAT Condones 1999-Day Delay in Filing Appeal Due to Representative's Negligence Without Assessee's Knowledge
JCR Drillsol Pvt Ltd Vs The ITO
(2024) TaxCorp(LJ) 34296 (ITAT-BANGALORE)
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Supreme Court Upholds Software Development Expenditure for Abandoned Project as Revenue in Nature
Adadyn Technologies Pvt. Ltd Vs The Pr. Commissioner of Income Tax Cit(A) & Anr.
(2024) TaxCorp(LJ) 34295 (SC)
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NOIDA Wins Tax Exemption Battle: HC Quashes CBDT Order
New Okhla Industrial Development Authority Vs UNION OF INDIA & ORS
(2024) TaxCorp(LJ) 34288 (HC-DELHI)
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