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FC - Peruvian Supreme Court Upholds Treaty Benefits Despite Non-Timely TRC Submission.
Fitesa Peru Sociedad Anonima Cerrada Vs Foreign Court Peru
(2023) TaxCorp(LJ) 32660 (HC-Forein)
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HC - Delhi High Court Cancels Rs. 257 Crore Tax Claim on Tata Steel Post Bhushan Steel Takeover.
Tata Steel Limited Vs DEPUTYCOMMISSIONEROFINCOMETAX
(2023) TaxCorp(LJ) 32659 (HC-DELHI)
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HC - Supreme Court Rejects Revenue’s Appeal on Section 44BB in Landmark Service Tax Case.
Vantage International Management Co Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32658 (SC) · Section 44BB
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ITAT - Shree Sai Baba Sansthan Wins Tax Exemption on Anonymous Donations as ITAT Recognizes Dual Charitable and Religious Nature.
Shree Sai Baba Sansthan Trust (Shridi) Vs DCIT
(2023) TaxCorp(LJ) 32657 (ITAT-MUMBAI)
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ITAT - Nagpur Tribunal Upholds Set-off of Losses Against Deemed Income Under Section 69C, Citing Supreme Court and High Court Precedents.
M/S. VATSALYA BUILDERS & DEVELOPERS PVT. LTD. VERSUS ACIT, CENTAL CIRCLE-1 (2) , NAGPUR
(2023) TaxCorp(LJ) 32656 (ITAT-NAGPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108158&Category=ITAT&CategoryType=Zip
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HC - Madras High Court Overturns Assessment Order, Cites Procedural Violations and Unreasonable Timeframe for Response.
DEVENDRAN COAL INTERNATIONAL PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, R. RATHNAMALA. VERSUS THE INCOME TAX OFFICER, THE DEPUTY COMMISSIONER OF INCOME TAX, THE PRINCIPAL COMMISSIONER OF INCOME TAX-1
(2023) TaxCorp(LJ) 32655 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91020&Category=Judgment&CategoryType=Zip
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HC - Telangana High Court Clarifies No Specific Time Limit for TDS Default Proceedings.
THE COMMISSIONER OF INCOME TAX (IT AND TP) VERSUS M/S. IDEA CELLULAR LIMITED
(2023) TaxCorp(LJ) 32652 (HC-AP) · https://taxcorp.in/FileOpenDT.aspx?ID=91025&Category=Judgment&CategoryType=Zip
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HC - Delhi High Court Upholds Depreciation Claim on Passive Telecom Towers and Allows Deductions on Interest and Loan Processing Fees.
Indus Towers Ltd Vs PR.COMMISSIONEROFINCOMETAX-4
(2023) TaxCorp(LJ) 32650 (HC-DELHI) · Section 32(1)
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HC - Delhi High Court Upholds Taxpayer Rights, Quashes Time-Barred Income Tax Notices.
SMC Comtrade Ltd Vs ASST. COMMISSIONEROFINCOME-TAX
(2023) TaxCorp(LJ) 32649 (HC-DELHI) · Section 143(2)
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ITAT - Chandigarh Tribunal Reverses Addition u/s 68, Prevents Double Taxation.
SGARG ENTERPRISES P. LTD. VERSUS THE DCIT, CENTRAL CIRCLE-1, CHANDIGARH.
(2023) TaxCorp(LJ) 32648 (ITAT-CHANDIGARH) · https://taxcorp.in/FileOpenDT.aspx?ID=108124&Category=ITAT&CategoryType=Zip
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ITAT - Mumbai Tribunal Validates Non-Deduction of TDS on Foreign Professional Fees and Reimbursements.
THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16 (2) , MUMBAI VERSUS KPMG ASSURANCE AND CONSULTING SERVICES LLP
(2023) TaxCorp(LJ) 32647 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108131&Category=ITAT&CategoryType=Zip
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ITAT - Raipur Tribunal Quashes Reassessment over Lack of Fresh Evidence.
THE INCOME TAX OFFICER-2, RAIGARH (C.G.) VERSUS SHRI BISHAMBHAR DAYAL AGRAWAL CONTRACTOR
(2023) TaxCorp(LJ) 32641 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108096&Category=ITAT&CategoryType=Zip
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HC - Delhi High Court Defines Limitation Boundaries in Penalty Proceedings: A Strict Interpretation of Section 275 (1)(c).
PR. COMMISSIONER OF INCOME TAX (CENTRAL -II) , DELHI VERSUS THAPAR HOMES LIMITED
(2023) TaxCorp(LJ) 32639 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90982&Category=Judgment&CategoryType=Zip
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HC - Delhi High Court Clarifies Income Accrual: Exclusions under Marketing Assistance Programme.
PR. COMMISSIONER OF INCOME TAX-12 VERSUS M/S. NEW DELHI TYRE HOUSE
(2023) TaxCorp(LJ) 32638 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90983&Category=Judgment&CategoryType=Zip
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HC - Kerala High Court Remands Case for Fresh Review: Scrutinizing Principal Commissioner’s Powers under Section 119(2)(b).
DAISY, VERSUS THE PRINCIPAL COMMISSIONER OF INCOME TAX, TRIVANDRUM, THE ASSISTANT COMMISSIONER OF INCOME TAX TRIVANDRUM
(2023) TaxCorp(LJ) 32637 (HC-KERALA) · https://taxcorp.in/FileOpenDT.aspx?ID=90984&Category=Judgment&CategoryType=Zip
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HC - Bombay High Court Calls for Action on Systemic Delays in Tax Refunds, Seeks Attention from PMO and Ministries.
Matrix Publicities and Media India Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32636 (HC-BOMBAY)
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HC - Bombay High Court Rebukes Revenue for Delayed Assessment Proceedings, Calls for CBDT Intervention.
Nirjay Securities P. Ltd Vs The Income Tax Officer
(2023) TaxCorp(LJ) 32635 (HC-BOMBAY)
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ITAT - Delhi ITAT Upholds Tax Exemption for Mauritian Entity, Stresses Importance of Valid TRC and Explicit GAAR Invocation.
ACCION Africa-Asia Investment Company Vs ACIT
(2023) TaxCorp(LJ) 32634 (ITAT-DELHI)
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ITAT - Surat Tribunal Ruling: Distinguishing Advances from Credits, Assessee Triumphs in Section 68 Controversy.
RAJGREEN INFRALINK LLP VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1 (3) SURAT
(2023) TaxCorp(LJ) 32633 (ITAT-SURAT) · https://taxcorp.in/FileOpenDT.aspx?ID=108073&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal Overturns Penalty for Under-Reporting of Income, Citing Honest Misconception and Proactive Compliance by Assessee.
GREENWOODS GOVT. OFFICERS WELFARE SOCIETY VERSUS DCIT, CIRCLE 52 (1) NEW DELHI
(2023) TaxCorp(LJ) 32632 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108075&Category=ITAT&CategoryType=Zip
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