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ITAT - Mumbai ITAT Provides Relief to TCS on Tax Deductions and Expenditures; Sets Precedence for Corporate Claims.
Tata Consultancy Services Limited Vs Deputy Commissioner of Income-tax
(2023) TaxCorp(LJ) 32448 (ITAT-MUMBAI)
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ITAT - Mumbai ITAT Provides Clarity on Varied Real-Estate Value & Post-OC Expenditures.
Mighty Construction Pvt. Ltd Vs DCIT-10(2)(2)
(2023) TaxCorp(LJ) 32447 (ITAT-MUMBAI)
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ITAT - Hyderabad ITAT Verdict: No Penalty under Section 271D for Alleged Undisclosed Income Simultaneously Treated in Violation of Section 269SS.
ACIT, CENTRAL CIRCLE 2 (4) HYDERABAD VERSUS SHRI BAPU REDDY JALA NIZAMABAD
(2023) TaxCorp(LJ) 32446 (ITAT-HYDERABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107408&Category=ITAT&CategoryType=Zip
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HC - Gujarat High Court Rules in Favor of Condoning Delay in Filing Income Return.
CHINTAN NAVNITLAL PARIKH (HUF) THROUGH KARTA CHINTAN NAVNITLAL PARIKH VERSUS DEPUTY SECRETARY (OT AND WT) CENTRAL BOARD OF DIRECT TAXES
(2023) TaxCorp(LJ) 32443 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=90668&Category=Judgment&CategoryType=Zip
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HC - Delhi HC Stands Firm on Reassessment Notice Timelines, Rejects Technicalities in Review Petition.
Raminder Singh Vs ASSISSTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32440 (HC-DELHI) · Section 149(1)
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ITAT - Panaji ITAT Cracks Down on Unaccounted Money Routing via Paper Companies: A Clear Warning Against Financial Deception.
Manoj Anand Vs ACIT
(2023) TaxCorp(LJ) 32439 (ITAT-PANAJI)
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FC - Kenyan Tribunal Rules: Control and Management in Kenya Determine Tax Residency for Mauritius-Based Entities.
Naivas Kenya Limited Vs Foreign Court
(2023) TaxCorp(LJ) 32438 (HC-Forein)
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HC - Delhi HC Modifies Travel Restrictions on Assessee; Weighs Career Impact and Lack of Criminal Proceedings.
Prateek Chitkara Vs UNION OF INDIA AND ORS
(2023) TaxCorp(LJ) 32437 (HC-DELHI)
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HC - Delhi HC Allows Delayed PF Contribution Due to National Holiday: Upholds Employee's Benefit in Line with General Clauses Act.
Pepsico India Holding Pvt. Ltd. Vs PR. COMMISSIONER OF INCOME TAX-7
(2023) TaxCorp(LJ) 32436 (HC-DELHI)
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HC - Uttarakhand High Court Nullifies Reassessment Proceedings against Merged Entity, Emphasizing Legal Non-Existence.
Delta Electronics India Pvt. Ltd Vs Principal Commissioner of Income Tax
(2023) TaxCorp(LJ) 32429 (HC-UTTARAKHAND)
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ITAT - Delhi ITAT Nullifies Penalty u/s 270A against Jaypee Cement Noting Bona Fide Error Rectification Prior to Detection.
Jaypee Cement Corporation Ltd Vs ACIT
(2023) TaxCorp(LJ) 32428 (ITAT-DELHI)
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HC - No Substantial Question of Law Found; Calcutta HC Upholds ITAT's Quashing of Revisionary Order Lacking DIN.
Tata Medical Centre Trust Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32427 (HC-CALCUTTA)
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ITAT - Delhi ITAT Denies Religare's Rs.844 Cr. Loss Claim, Citing 'Capital Flight' Through Subsidiary Investment Write-off (cancelled via Court approved scheme of capital reduction).
Religare Enterprises Limited Vs ACIT
(2023) TaxCorp(LJ) 32426 (ITAT-DELHI)
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ITAT - Delhi ITAT Draws Clear Line: Software Sales Without Service Component Not Taxable as FTS under India-Singapore DTAA.
Software ONE Pte. Ltd Vs ACIT
(2023) TaxCorp(LJ) 32425 (ITAT-DELHI)
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ITAT - Delhi ITAT Clarifies 'Make Available' Clause in India-Singapore DTAA; 'Marketing & Sales, Operations & Standardization Services' Not FTS.
CEVA Asia Pacific Holdings Company Pte. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32418 (ITAT-DELHI)
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ITAT - Mumbai ITAT Upholds Multiple Exemptions for Notified Investor Fund Prior to April 1, 2024.
NCDEX Investor (Client) Protection Fund Trust Vs Income Tax Officer
(2023) TaxCorp(LJ) 32417 (ITAT-MUMBAI) · Section 10(23EC), 11(7)
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SC - Supreme Court Upholds Immunity for Kotak Mahindra Bank from Penalty and Prosecution, Emphasizes Limited Judicial Review of Settlement Commission Orders.
KOTAK MAHINDRA BANK LTD. Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32416 (SC)
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ITAT - Penalty Upheld for Non-disclosure of Foreign Assets in ITR Schedule FA by Mumbai ITAT.
Shobha Harish Thawani Vs Joint Commissioner of Income-tax
(2023) TaxCorp(LJ) 32415 (ITAT-MUMBAI)
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ITAT - Delhi ITAT Upholds Concessional Tax Rate Under Section 115BAA Without Need for Annual Form 10-IC Filing.
Concentrix Daksh Services India Pvt. Ltd Vs ACIT
(2023) TaxCorp(LJ) 32414 (ITAT-DELHI) · Section 115BAA
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HC - Gujarat HC Approves Delayed Return Filing; Emphasizes Equitable and Judicious Approach by CBDT.
Chintan Navnitlal Parikh(HUF) Vs DEPUTY SECRETARY(OT AND WT) CENTRAL BOARD OF DIRECTO TAXEX
(2023) TaxCorp(LJ) 32413 (HC-GUJARAT)
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