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CBDT's Compounding Guidelines for an offence under Section 279 Cannot Prescribe Limitation.
Sofitel Realty LLP Vs Income Tax Oficer
(2023) TaxCorp(LJ) 32030 (HC-BOMBAY)
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HC - Madras HC: Quashes Tax-Evasion Prosecution as ITAT Exonerated Assessee from Penalty.
TVH Energy Resources Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32023 (HC-MADRAS)
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HC - Delhi HC Quashes Notices Issued Under Section 148A(b) for Delayed Mail.
Jindal Exports And Imports Private Limited Vs DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32016 (HC-DELHI) · Section 148A(b)
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ITAT - ITAT Rules TCS Applicable on Compounding Fee Received from Illegal Miners Despite No Valid Lease.
District Mining Officer Vs The DCIT
(2023) TaxCorp(LJ) 32015 (ITAT-RAIPUR)
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ITAT - ITAT Grants Conditional Stay to Mauritian Company holding a TRC on LTCG Tax Demand.
India Property (Mauritius) Company II Vs ACIT
(2023) TaxCorp(LJ) 32009 (ITAT-DELHI)
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HC - Karnataka HC Rules in Favor of Vodafone, Rejects TDS on Connectivity & Bandwidth Charges. Dismissed the classification of the payments as royalties under the Explanations to Section 9(1)(vi).
Vodafone Idea Limited (Formerly Known As M/S Vodafone Mobile Services Ltd.) Vs DEPUTY DIRECTOR OF INCOME TAX
(2023) TaxCorp(LJ) 32008 (HC-KARNATKATA)
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SC - Supreme Court Upholds Taxation of Sikkim-Based Companies under Income Tax Act, Rejects Review Petitions on Residential Status.
Mansarovar Commercial Pvt Ltd Vs Commissioner of Income Tax
(2023) TaxCorp(LJ) 32001 (SC)
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ITAT - Taxability of outstanding deposits as Sec.41(1) - Cessation of Liability Requisite Legal Operation or Clear Debtor's Intent; Onus on Revenue to Prove Liability Cease.
HINDUSTAN COCA COLA BEVERAGES PVT. LTD. Vs Addl. CIT
(2023) TaxCorp(LJ) 32000 (ITAT-DELHI) · Section 41(1)
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ITAT - Interest Paid on Compulsory Convertible Debentures Deemed Revenue Expenditure: Affirms Allowability of Interest Expenditure Pre-Conversion
Religare Finvest Ltd Vs DCIT
(2023) TaxCorp(LJ) 31993 (ITAT-DELHI)
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ITAT - Demonetisation Deposit Addition Upheld by Chennai ITAT; Rejects Claim of Cash Gift on Marriage.
Karthick Natarajan Vs The DCIT
(2023) TaxCorp(LJ) 31992 (ITAT-CHENNAI)
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Penalty Not Sustainable for Excess Depreciation Withdrawn Voluntarily Prior to Detection by Revenue
Axis Bank Ltd Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX 1
(2023) TaxCorp(LJ) 31991 (HC-GUJARAT)
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ITAT - Assessee's marketing and sales expenditures related to the project were not allowable due to Ind AS 115 & matching concept
Bengal Peerless Housing Development Company Limited Vs DCIT
(2023) TaxCorp(LJ) 31990 (ITAT-KOLKATA)
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HC - Bombay HC Overrules ITSC Order: Interest from Government Securities to be Taxed on Specified Date of Accrual
Indusind Bank Ltd Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31989 (HC-BOMBAY)
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HC - Bombay HC Supports ITAT Order: 183 Days Period for Drilling Rig Services Begins When Rig Enters Indian Territory and relevant for construing PE.
Deep Drilling 1 Pte. Ltd Vs The Deputy Commissioner of Income-Tax(IT)
(2023) TaxCorp(LJ) 31988 (HC-BOMBAY)
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ITAT -No Profit Attributed to Hitachi's Indian PE Due to Global Loss - If an assessee incurs a global net loss according to audited accounts, no profit or income can be attributed in India.
Hitachi Ltd Vs ACIT
(2023) TaxCorp(LJ) 31986 (ITAT-DELHI)
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ITAT - Payment received for providing architectural services for the 'Statue of Unity project in Gujarat cannot be taxed as Fees for Included Services (FIS) in India.
Michael Graves Design Group Inc. Vs DCIT
(2023) TaxCorp(LJ) 31979 (ITAT-DELHI)
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HC - Bombay HC Nullifies Reassessment Notices, Upholding Precedent over Contradictory AAR Ruling.
Usha Eswar Vs Income Tax Oficer
(2023) TaxCorp(LJ) 31978 (HC-BOMBAY)
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HC - Delhi HC Affirms Tax Credit for 'Exempt' Thai Dividend based on Clear DTAA Language rather than its general meaning.
Polyplex Corporation Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX- 7
(2023) TaxCorp(LJ) 31971 (HC-DELHI)
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ITAT - Kolkata ITAT Affirms Protocol to DTAA and Rejects CBDT Circular's Influence. Decision underscores the significance of understanding the protocol within a tax treaty and clarifies that lower tax rates, once adopted, should be considered all-inclusive.
TDK India Private Limited Vs Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 31970 (ITAT-KOLKATA)
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ITAT - Chandigarh ITAT Grants Section 12A Registration to Society for Plastic Waste Management; Society's activities fall under the charitable purpose of "preservation of the environment."
Punjab Plastic Waste Management Society Vs The CIT
(2023) TaxCorp(LJ) 31964 (ITAT-CHANDIGARH)
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