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ITAT - Delhi ITAT Rules in Favor of Assessee: Offshore Supply of rolling stock to the Delhi Metro Rail Corporation Not Taxable; Indian Entity Not a PE; Burden is on the Revenue to prove the existence of a PE.
Bombardier Transportation GmbH Vs DCIT
(2023) TaxCorp(LJ) 31963 (ITAT-DELHI)
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ITAT - Delhi ITAT Clarifies PE Determination: Mere involvement of common sub-contractors or personnel in different projects is insufficient for treating them as a single project for PE determination.
Planetcast International Pte. Ltd Vs ACIT
(2023) TaxCorp(LJ) 31956 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules on Editorial Services Taxability: 'Make Available' Clause Not Met under Article 12(4) of the India-USA Double Taxation Avoidance Agreement.
Spi Global US, Inc. Vs ACIT
(2023) TaxCorp(LJ) 31955 (ITAT-DELHI)
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HC - Madras HC Upholds Prosecution: 'Culpable Mental State' Determined During Trial; Burden was shifted to the Assessee through the statutory presumption in Section 278E, which could only be addressed through evidence during the trial and not through a petition under Section 482 of the CrPC.
D.M.Kathir Anand Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31954 (HC-MADRAS)
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HC - Delhi HC Upholds ITAT's Ruling on Subsidy Nature and Depreciation; Subsidy granted by the Government of Goa should be classified as a capital receipt; UPS equipment vital for data protection during power outages and integral to computer systems.
Nestle India Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31948 (HC-DELHI)
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ITAT - Delhi ITAT Rules Continuous Services Not 'Make Available': Managerial Services (administrative, accounting, legal, and other support services), Not Fees for Technical Services
Infobip Limited Vs ACIT
(2023) TaxCorp(LJ) 31947 (ITAT-DELHI)
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HC - Bombay HC Quashes Vedanta's Reassessment Notice: Disallowance of Interest Expenditure Challenged; AO's altered opinion compared to the stance taken during the initial assessment proceedings.
Vedanta Limited Vs Deputy Commisioner of Income Tax
(2023) TaxCorp(LJ) 31946 (HC-BOMBAY)
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ITAT - Mumbai ITAT Upholds Debatable Nature of Sales Promotion Expenditure Allowance: Rejects Rectification Order Under Section 154.
UCB India Private Limited Vs Assisant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31945 (ITAT-MUMBAI)
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ITAT - Burden of Proof Met: Delhi ITAT Quashes Sec. 68 Addition & Rejects Enhancement under Sec. 56(2)(viib).
Movefast Tour & Travels Pvt. Ltd Vs ITO
(2023) TaxCorp(LJ) 31944 (ITAT-DELHI) · Section 68
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HC - Revenue's appeal against under Section 260A against ITAT order in a Miscellaneous Application is not maintainable, Allows Writ Petition Filing.
L.G. Electronics Inc. Korea Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31937 (HC-DELHI)
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HC - Delhi HC Rules Commission in Publication Business Not FTS, Rejects Royalty Classification for Subscription Fee since it did not grant copyright rights.
Springer Nature Customer Services Centre GMBH Vs THE COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31936 (HC-DELHI)
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Validity of Section 143(1) Order and Rejection of Section 154 Application: Mismatched Entries for Disallowance under the Income Tax Act and the Need for Revised Audit Report; Order Passed by CIT(A) Confirming Disallowance Deemed Sustainable
NANESH PROJECTS VERSUS DCIT, CPC, BANGALORE
(2023) TaxCorp(LJ) 31935 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=106043&Category=ITAT&CategoryType=Zip
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Failure to Discharge Onus under Section 68: Assessee's Unsecured Loans in Question; A.O's Non-compliance with Enquiry Mandate; Pr. CIT Decision u/s 263 Deemed Valid
M/S. BHILAI JAYPEE CEMENT LIMITED VERSUS THE PR. COMMISSIONER OF INCOME TAX-2, RAIPUR (C.G.)
(2023) TaxCorp(LJ) 31934 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=106045&Category=ITAT&CategoryType=Zip
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Reassessment Triggered by Tax Evasion Petition: Lack of Material to Form Belief of Escaped Income; Inadequate Reasons for Reopening Assessment; AY 2011-12.
RAJ BIRBAL VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -61 (1) & ORS.
(2023) TaxCorp(LJ) 31933 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90000&Category=Judgment&CategoryType=Zip
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Penalty u/s 271(1)(c) Deleted: Assessee's Voluntary Disclosure and Revised Return for Disallowance u/s 94(7) - Bonafide Mistake - Non-Challenge of Assessment Order.
P.R. COMMISSIONER OF INCOME TAX-12, NEW DELHI VERSUS HARISH KUMAR HUF
(2023) TaxCorp(LJ) 31932 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90002&Category=Judgment&CategoryType=Zip
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Invalid Reopening of Assessment u/s 147: Failure to Provide Complete Details of Properties Purchased as Required by Notice u/s 142(1) and u/s 148A(b) - Assessee's Reply Included Details of Consideration and Source of Funds.
URBAN HOMES REALTY VERSUS UNION OF INDIA AND ANR.
(2023) TaxCorp(LJ) 31931 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=90004&Category=Judgment&CategoryType=Zip
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ITAT - Mumbai ITAT Quashes Assessment of Non-Existent Entity Following Amalgamation.
Abbott India Ltd. (as successor to ‘Solvey Pharma India Ltd’) Vs ACIT
(2023) TaxCorp(LJ) 31929 (ITAT-MUMBAI)
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ITAT - Panaji ITAT Upholds Disallowance of Interest on Loan under Section 48 for Family Settlement Payment.
Sanjay Atchut Poy Raiturcar Vs ITO
(2023) TaxCorp(LJ) 31928 (ITAT-PANAJI) · Section 48
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SC - SC Reverses Punjab & Haryana HC Ruling, Allowing 100% 80-IC Deduction in Initial Assessment Year.
Tejpal Chaudhary Vs COMMISSIONER OF INCOME TAX & ANR.
(2023) TaxCorp(LJ) 31921 (SC) · Section 80-IC
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ITAT - Mumbai ITAT Rules on Scope of Appeal under Sec.248 in Tax-Rate Dispute; Clarified that 'rates in force' refer to the tax rates specified in the relevant Finance Act or the applicable DTAA, whichever is more beneficial to the Assessee.
Reliance Commercial Dealers Limited Vs Commissioner of Income Tax
(2023) TaxCorp(LJ) 31920 (ITAT-MUMBAI) · Section 248
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