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ITAT - Tax Implications of Bonus Shares: Delhi ITAT Ruling.
Aruna Chandhok Vs DCIT
(2023) TaxCorp(LJ) 32357 (ITAT-DELHI) · Section 56(2)(vii)
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SC - SC Disposes SLP on Sec.144B(9) Retro-Amendment; Remands Assessment Back to HC.
Sapna Flour Mills Ltd Vs UNION OF INDIA & ORS.
(2023) TaxCorp(LJ) 32356 (SC) · Section 144B(9)
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ITAT - Delhi ITAT Decision on Reopening of Assessment with Extended Limitation.
Anand Persad Jaiswal Vs The DCIT
(2023) TaxCorp(LJ) 32355 (ITAT-DELHI)
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ITAT - Chandigarh ITAT Emphasizes the Need for Effective Service of Hearing Notices; Overturns CIT(E) Order for Non-compliance with Section 282.
Sant Kabir Mahasabha Vs The CIT
(2023) TaxCorp(LJ) 32354 (ITAT-CHANDIGARH) · Section 282
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ITAT - Foreign Income Remittance in NRE Account Safe from Section 68, Affirms Ahmedabad ITAT.
Aswat Juned Motiwala Vs D.C.I.T
(2023) TaxCorp(LJ) 32353 (ITAT-AHMEDABAD) · Section 68
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ITAT - TDS on ESOP Occurs at Exercise, Not Grant: Mumbai ITAT's Decision.
Total Energies Marketing India Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32352 (ITAT-MUMBAI)
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HC - Delhi High Court Rules 'Brand Names' Qualify for Depreciation as Intangible Assets under Section 32(1)(ii).
Kuantum Papers Ltd Vs PR. COMMISSIONER OFLNCOME TAX -1
(2023) TaxCorp(LJ) 32321 (HC-DELHI)
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HC - Allahabad HC Directs Revenue to Re-Decide Condonation of ITR-Filing Delay After 25 Years.
Kailash Chand Agarwal Vs Principal Commissioner And Another
(2023) TaxCorp(LJ) 32320 (HC-ALLAHABAD)
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ITAT - Mumbai ITAT Rules Irish Insurer's Income Not Taxable in India, Rejects DAPE Claim.
RGA International Reinsurance Company Limited Vs DCIT (Intl. Taxation)
(2023) TaxCorp(LJ) 32319 (ITAT-MUMBAI)
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HC - Delhi HC Reduces TDS on Amazon-India's Payments to Amazon-US for Web Services.
Amazon Web Services India Pvt Ltd & Anr Vs INCOME TAX OFFICER & ANR.
(2023) TaxCorp(LJ) 32312 (HC-DELHI)
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ITAT - Mumbai ITAT Rules Compensation for Waiving Off 'Right to Sue' as Capital Receipt Not Liable to Tax.
Virendra Bhavanji Gala Vs PCIT
(2023) TaxCorp(LJ) 32311 (ITAT-MUMBAI)
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ITAT - Delhi ITAT Rules Bombardier's Offshore Supplies and engineering services Non-Taxable, Upholds Consistency and co-ordinate bench ruling in group company.
Bombardier Transportation Signal (Thailand) Limited Vs ACIT
(2023) TaxCorp(LJ) 32310 (ITAT-DELHI)
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ITAT - Mumbai ITAT Rules Rental Income from Leased Agricultural Land as Agricultural Income.
Vinayak Sudhakar Malkotagi Vs ITO
(2023) TaxCorp(LJ) 32309 (ITAT-MUMBAI)
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ITAT - Panaji ITAT Rules Sec.80P Deduction Allowable Through Belated Return Due to Prospective Amendment.
Bhagyalaxmi Co-Operative Credit Society Ltd Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32308 (ITAT-PANAJI) · Sections 80P, 143(1)(a)(v)
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HC - Punjab and Haryana HC Dismisses Writ Petition Over Rejection of Sec. 197 Application for Alternative Remedy.
Coforge Solutions Pvt. Ltd Vs Dy Commissioner of Income Tax (TDS)
(2023) TaxCorp(LJ) 32306 (HC-P&H) · Section 197
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HC - Bombay HC Rules 'TDS Under Protest' Refundable to Deductor.
Grasim Industries Ltd Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32291 (HC-BOMBAY)
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ITAT - Revenue Unjustified in Adjusting Consideration for Share Sale Above NAV.
Nearby Pte. Limited Vs ACIT
(2023) TaxCorp(LJ) 32280 (ITAT-MUMBAI)
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SC - Supreme Court interprets on procedural aspects governing Section 260A, particularly the importance of formulating a substantial question of law, Sets Aside Delhi HC Ruling.
Bikram Singh Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32273 (SC) · Section 260A
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ITAT - Singapore Subsidiary of BVI Co. Granted Treaty Benefits; ITAT Criticizes Revenue's Prejudiced Approach.
The Golden State Capital Ptv Ltd Vs DCIT
(2023) TaxCorp(LJ) 32265 (ITAT-DELHI)
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ITAT - Mumbai ITAT Rejects Taxability Due to Lack of DVO Reference and Ignored Valuation Report.
Elvis Zepherin Crasto Vs Income Tax Officer
(2023) TaxCorp(LJ) 32264 (ITAT-MUMBAI)
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