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The grievance of not being heard can be remedied at the current stage instead of relegating the Assessee to appellate proceedings.
Neelima Mahajan Vs Deputy Commissioner Of Income Tax And Another
(2023) TaxCorp(LJ) 31658 (HC-ALLAHABAD) · Section 148A(d)
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If the issue is restored the AO will get more time for passing the order which would clearly violate the specific direction provided under Section 144C(13).
I.A.R. System Aktiebolag Vs DCIT (International Taxation) - 2(2)(1)
(2023) TaxCorp(LJ) 31657 (ITAT-MUMBAI)
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Six years contemplated under Section 153C(1) have to be reckoned from the date of handing over of documents to the AO of searched person and not from the date of search.
Gali Janardhana Reddy Vs THE PR. COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31650 (HC-KARNATKATA) · Section 153C
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Income chargeable to tax for the purpose of capital gains shall be subject to the provisions of Section 48 and the Revenue was required to apply its mind to this aspect as per the mandate of Section 148A.
Sanath Kumar Murali Vs THE INCOME TAX OFFICER
(2023) TaxCorp(LJ) 31649 (HC-KARNATKATA) · Section 149(1)(b)
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The doctrine of res judicata does not apply to income tax proceedings as each AY is a separate assessment unit in itself.
Prem Kumar Chopra Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31642 (HC-DELHI)
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Purely as a temporary measure, the rate of 10% under Section 197 certificate would include both income tax and Equalization Levy with rates 8% and 2%, respectively.
Sabre GLBL Inc. Vs DEPUTY COMMISSIONER OF INCOME-TAX
(2023) TaxCorp(LJ) 31641 (HC-DELHI) · Section 197
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Revenue failed to place on record any contrary view and thus, there is no infirmity in CIT(A) order deleting the disallowance.
Grand Polycoats Company Pvt. Ltd Vs The ACIT
(2023) TaxCorp(LJ) 31628 (ITAT-AHMEDABAD)
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When a case is transferred under Section 127, all proceedings under this Act gets transferred, whereas such power is nowhere provided for under the aforesaid schemes.
Sanjay Gandhi Memorial Trust Vs COMMISSIONER OF INCOME TAX (EXEMPTION) & ORS.
(2023) TaxCorp(LJ) 31627 (HC-DELHI)
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Consideration paid in excess of the book value of the assets acquired consists of goodwill and the same is an intangible asset, eligible for depreciation.
Blujay Solutions (India) Private Limited Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 31625 (ITAT-HYDERABAD)
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The explanation offered by the Assessee constitutes a reasonable cause and the Assessee is eligible to the protection envisaged under Section 273B.
Mohammad Daud Vs ITO
(2023) TaxCorp(LJ) 31624 (ITAT-DELHI) · Section 44AB
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Assessee could not be treated as an assessee in default for mere book entries passed within meaning of Section 201(1) and consequently interest under Section 201(1A) is liable to be deleted.
HT Mobile Solutions Limited Vs JCIT
(2023) TaxCorp(LJ) 31623 (ITAT-DELHI)
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The case clearly falls beyond scope of Para 4(i) of Circular No. 10/2019 and since the Assessee failed to file any application for condonation of delay under Section 119(2)(b) as mandated in Para 4(ii) of the said circular, the delay cannot be condoned.
Jain Shwetamber Murtipujak Sangh Vs The Income Tax Officer
(2023) TaxCorp(LJ) 31622 (ITAT-RAIPUR) · Section 11
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Merely because certain attributes like fixed remuneration, leaves, rules, fixed timings were applicable to doctors, they cannot be considered as employees in absence of master-servant relationship.
Kovai Medical Centre and Hospital Limited Vs Deputy Commissioner of Income tax
(2023) TaxCorp(LJ) 31621 (ITAT-CHENNAI) · Section 194J
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In case there is a failure to get the accounts audited for the purpose of Section 12A(1)(b), there is no penalty provision under the Act, however the benefit under Section 11/12 could be denied.
National Law University Vs Additional/Joint/Deputy/Assistant Commissioner of income Tax
(2023) TaxCorp(LJ) 31614 (ITAT-DELHI) · Sections 44AB, 271B
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There is no illegality or perversity in CIT(A) order directing AO to rectify mistake of omission to make addition of the unaccounted income, which was apparent from record.
Petla Jagannadh Vs Asstt. C. I. T.
(2023) TaxCorp(LJ) 31613 (ITAT-HYDERABAD)
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The burden to establish existence of fixed place PE is entirely on the Revenue and in the present case the Revenue failed to discharge the said burden.
Sime Darby Engineering Sdn Bhd Vs DCIT(International Taxation)
(2023) TaxCorp(LJ) 31606 (ITAT-DELHI)
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Provision is in relation to claims incurred but yet to reported by the insured to the Assessee, on the basis of actuarial valuation as mandated by IRDA and the claims are now well settled.
Religare Health Insurance Co. Ltd Vs JCIT (OSD)
(2023) TaxCorp(LJ) 31605 (ITAT-DELHI)
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Effluent treatment plant shall be considered as part of water treatment plant and shall be eligible for deduction under Section 80-IA(4).
Viral Alkalis Ltd Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 31598 (ITAT-MUMBAI) · Section 80-IA
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Exchange of Information provided for in the Protocol will be applicable for information relating to any fiscal year beginning on or after the Apr 1, 2011.
Praveen Sawhney Vs The A.C.I.T
(2023) TaxCorp(LJ) 31594 (ITAT-DELHI)
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Assessee is directed to furnish a bank guarantee of Rs.10 Cr. before the Revenue on or before Jun 2, 2023, which shall remain in force until the disposal of Assessee’s appeal.
Nikesh Arora Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 31593 (ITAT-DELHI)
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