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HC - Bombay HC Allows VsV Settlement Despite Ongoing Prosecution; Cites Macrotech Developers Precedent.
Pragati Pre Fab India Pvt. Ltd Vs Principal Commissioner of Income Tax
(2023) TaxCorp(LJ) 32407 (HC-BOMBAY)
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HC - Calcutta HC Directs CBDT to Decide on Delay Condonation Application for Form 10-IC.
Metroark Pvt. Ltd. & Anr Vs The Income Tax Officer
(2023) TaxCorp(LJ) 32406 (HC-CALCUTTA)
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ITAT - Mumbai ITAT Rules Section 44ADA Inapplicable Due to Lack of 'Notified Qualifications'.
Vishnu Dattatraya Ponkshe Vs Central Processing Centre
(2023) TaxCorp(LJ) 32405 (ITAT-MUMBAI) · Section 44ADA
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ITAT - Delhi ITAT Rules Protective Addition Inapplicable When Substantive Addition Is Time-Barred.
Kanav Metals Vs Income Tax Officer
(2023) TaxCorp(LJ) 32404 (ITAT-DELHI)
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HC - Calcutta High Court Rules Against CIT(A)'s Remand to AO After Favorable Decision for Assessee.
Arun Kumar Bose Vs INCOME TAX OFFICER
(2023) TaxCorp(LJ) 32403 (HC-CALCUTTA)
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ITAT - Bangalore ITAT Dismisses DCF Valuation for Preference Shares; Relies on Section 56(2)(viib)
MobiCom Technologies Pvt. Ltd Vs The ITO
(2023) TaxCorp(LJ) 32397 (ITAT-BANGALORE) · Section 56(2)(viib)
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HC - Bombay HC Rules in Favor of Taxpayers: Foreign Property Investments Prior to 2015 Amendment Secure.
Hemant Dinkar Kandlur Vs Commissioner of Income Tax
(2023) TaxCorp(LJ) 32396 (HC-BOMBAY)
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HC - Delhi HC Nullifies Sumitomo's TDS-Default Order of Rs.3,000 Cr.: Points Out Jurisdictional Overreach.
Sumitomo Mitsui Financial Group Inc. Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32390 (HC-DELHI)
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ITAT - Hyderabad ITAT Upholds Revenue's Stance: Denies Section 80-IA Deduction for Joint Venture Profits, Relying on SC's Dilip Kumar Verdict.
HES Infra Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32389 (ITAT-HYDERABAD) · Section 80-IA
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ITAT - SanDisk Ireland's Indian Arm Not Considered Agency Permanent Establishment (PE); Independent Distributors Conclude Contracts.
SanDisk International Ltd. Vs The ACIT
(2023) TaxCorp(LJ) 32388 (ITAT-BANGALORE)
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ITAT - Delhi ITAT Rules Payment for Candidate Profile Report from Overseas Server as Non-Royalty.
CAE Simulation Training P. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32381 (ITAT-DELHI)
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ITAT - Mumbai ITAT's Ruling on Cleartrip's Advertisement Expenditure, ESOP Expenses & Sec.68 Addition on Foreign Investment.
Cleartrip Private Limited Vs DCIT
(2023) TaxCorp(LJ) 32380 (ITAT-MUMBAI)
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HC - Telangana HC Quashes Reassessment for Not Being Faceless, Cites Violation of Section 151A & SC Directive in Ashish Agarwal Case.
Kankanala Ravindra Reddy Vs The Income Tax Officer
(2023) TaxCorp(LJ) 32367 (HC-AP) · Section 151A
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HC - Delhi HC Sets Aside Reassessment Proceedings Over Foreign Remittance Issue for Singapore Entity.
Quickroutes Internatioanl Private Limited Vs DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32366 (HC-DELHI)
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FC - Dutch Court Affirms Netherlands as Tax Residence Due to Effective Management Despite Maltese Registration.
X BV Vs Foreign Court Netherland
(2023) TaxCorp(LJ) 32365 (HC-Forein)
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HC - Delhi HC Upholds Refund on Excess Tax Beyond 20% Limit, Considers TDS & TCS.
Orion Security Solutions P. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32364 (HC-DELHI)
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SC - Supreme Court Upholds Tax Sparing Credit for Dividend Income Exempt Under Oman's Domestic Law.
Krishak Bharati Cooperative Ltd. Vs PRINCIPAL COMMISSION ER OF INCOME TAX-10
(2023) TaxCorp(LJ) 32363 (SC)
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ITAT - Chennai ITAT Rules Against Cognizant: Buyback Via Court Scheme A "Colourable Device", Attracts DDT
Cognizant Technology-Solutions India Pvt. Ltd Vs The Asst. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32361 (ITAT-CHENNAI)
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ITAT - Kolkata ITAT Nullifies Manual Assessment Order Without DIN; Says Late DIN Intimation Breaches CBDT Directive.
Linde India Ltd Vs Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32360 (ITAT-KOLKATA)
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SC - Supreme Court on interpretation and applicability of Section 80P of the Income Tax Act.
Kerala State Co-operative Agricultural and Rural Development Bank Ltd Vs THE ASSESSING OFFICER
(2023) TaxCorp(LJ) 32358 (SC) · Section 80P
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