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ITAT - Delhi Tribunal Rules on Transfer Pricing Adjustment using CUP Method versus TNMM.
SUMITOMO CORPORATION INDIA PVT. LTD. VERSUS ASSESSING OFFICER, DCIT, CIRCLE : 21 (2) , NEW DELHI.
(2023) TaxCorp(LJ) 32599 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107918&Category=ITAT&CategoryType=Zip
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ITAT - Raipur Tribunal Restores Matter Pertaining to FMV Determination of Unquoted Equity Shares to AO.
CHANDHOK COLD STORAGE PRIVATE LIMITED VERSUS THE INCOME TAX OFFICER, WARD-3 (1) , RAIPUR (C.G.)
(2023) TaxCorp(LJ) 32598 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=107919&Category=ITAT&CategoryType=Zip
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ITAT - Chennai Tribunal Deletes Disallowance Under Section 37(1) for Sponsorship Expenses.
DCIT CENTRAL CIRCLE-2 (1) CHENNAI-34. VERSUS M/S. AGNI ESTATES & FOUNDATIONS PVT. LTD.
(2023) TaxCorp(LJ) 32597 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=107921&Category=ITAT&CategoryType=Zip
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HC - Delhi HC Declares IT & Admin Services by Bio-Rad Singapore Not FTS; 'Make Available' Criteria Unsatisfied.
Bio-Rad Laboratories (Singapore) Pte Ltd Vs THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1
(2023) TaxCorp(LJ) 32595 (HC-DELHI)
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ITAT - Mumbai ITAT Exempts McKinsey Singapore's Income from 'Borrowed Services' to McKinsey India from Being Taxed as FTS.
McKinsey & Company Singapore Pte Ltd Vs JCIT (OSD) (IT)
(2023) TaxCorp(LJ) 32594 (ITAT-MUMBAI)
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ITAT - Jodhpur Tribunal Revisits IGST and TDS Payment Claims; Sends Case Back to AO for Re-evaluation.
H.R. ART AND CRAFT VERSUS DCIT, CPC, BANGALURU/ ITO, WARD-3 (2) , BANGULURU/JODHPUR
(2023) TaxCorp(LJ) 32592 (ITAT-JODHPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=107847&Category=ITAT&CategoryType=Zip
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ITAT - Mumbai Tribunal Clarifies: No Penalties for Merely Changing Income Head; Emphasizes Correct Classification and Documentation.
D.C. POLYESTER LIMITED VERSUS DCIT, CC-6 (4) , MUMBAI
(2023) TaxCorp(LJ) 32590 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=107844&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal Stands By Assessee: Rejects Addition u/s 69A for Deposits Made During Demonetization Period.
CHANDER LEKHA VASHISHTHA VERSUS ITO, WARD-50 (1) , NEW DELHI
(2023) TaxCorp(LJ) 32589 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107849&Category=ITAT&CategoryType=Zip
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ITAT - Tax Tribunal Revisits IT Infrastructure Use: Re-evaluation under India-Belgium DTAA.
Bekaert Industries Private Limited Vs DCIT
(2023) TaxCorp(LJ) 32588 (ITAT-PUNE)
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ITAT - Ahmedabad ITAT Upholds Assessee's Evidence, Deletes Revenue's Section 68 Addition.
Divine Multimedia (India) Ltd Vs Dy. CIT
(2023) TaxCorp(LJ) 32587 (ITAT-AHMEDABAD)
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HC - Gujarat HC Supports Assessee on Sec.35(2AB) Deduction, Delay in Form-3CL Not Their Fault.
Schaeffler India Ltd Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32586 (HC-GUJARAT) · Section 35(2AB)
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ITAT - Mumbai ITAT Approves Deduction of Revaluation Loss from Forex Fluctuations for Food Oil Exporter.
Bunge India Pvt. Ltd Vs The Joint Commissioner of Income Tax
(2023) TaxCorp(LJ) 32585 (ITAT-MUMBAI)
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HC - Doctrine of Mutuality Triumphs: Delhi HC Rules in Favor of Swiss-based Verein, Exempting Member Contributions from Tax.
THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI VERSUS DELOITTE TOUCHE TOHMASTU
(2023) TaxCorp(LJ) 32584 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90872&Category=Judgment&CategoryType=Zip
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ITAT - Mumbai Tribunal Upholds 'Principle of Mutuality': Assessee's Income from Members Exempted.
DY. COMMISSIONER OF INCOME TAX (EXEMPTION) –1 (1) , MUMBAI VERSUS INDIAN MACHINE TOOLS MANUFACTURERS' ASSOCIATION AND (VICE-VERSA)
(2023) TaxCorp(LJ) 32578 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=107786&Category=ITAT&CategoryType=Zip
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ITAT - Raipur Tribunal Rejects Registration on Grounds of Dual Audit Reports Discrepancy.
SOCIETY FOR UPLIFTMENT EDUCATION AND HEALTH SOCIETY, (KNOWN AS -SULEH) VERSUS THE COMMISSIONER OF INCOME TAX (EXEMPTION) BHOPAL (M.P)
(2023) TaxCorp(LJ) 32573 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=107794&Category=ITAT&CategoryType=Zip
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ITAT - Taxability of 'ICT Infrastructure Use' Re-examined: Pune ITAT Modifies Previous Order in India-Netherlands DTAA Context.
Vanderlande Industries Private Limited Vs ACIT
(2023) TaxCorp(LJ) 32572 (ITAT-PUNE)
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SC - Supreme Court Emphasizes Notification Necessity for DTAA Implementation, Upholds Legislative Primacy Over Treaty Enforcement.
Nestle SA Vs ASSESSING OFFICER CIRCLE (INTERNATIONAL TAXATION)
(2023) TaxCorp(LJ) 32571 (SC)
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ITAT - Delhi ITAT Rules: Non-attendance of Suppliers doesn't Invalidate Genuine Purchase Transactions.
M/S. GUDWALA AND SONS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-04, NEW DELHI.
(2023) TaxCorp(LJ) 32570 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107768&Category=ITAT&CategoryType=Zip
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ITAT - Ahmedabad ITAT Restores TP Adjustment Case; Emphasizes on Assessee's Consistency and Valid Documentation.
SHELL GLOBAL SOLUTIONS INTERNAT IONAL BV, C/O. BSR ASSOCIATES & LLP VERSUS DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-I, AHMEDABAD
(2023) TaxCorp(LJ) 32569 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107769&Category=ITAT&CategoryType=Zip
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ITAT - Pune ITAT Vacates Penalty based on Section 50C; References Bombay High Court's Stance on Stamp Duty Valuation Adjustments.
SUBHASH CHAND PATNI VERSUS INCOME TAX OFFICER JAIPUR
(2023) TaxCorp(LJ) 32567 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=107779&Category=ITAT&CategoryType=Zip
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