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Once the income is offered in subsequent years and accepted during assessment framed under Section 143(3), no addition can be sustained in relevant assessment years.
Amec Foster Wheeler India Pvt. Ltd Vs The ACIT
(2022) TaxCorp(LJ) 30703 (ITAT-CHENNAI)
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Incentive receivable from the State Government under Rajasthan Investment Promotion Scheme is a capital receipt.
Jain Irrigation Systems Ltd Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 30702 (ITAT-PUNE)
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The assessment order cannot be held to be prejudicial to the interest of the Revenue merely because the view adopted by AO results into loss to Revenue, or is not agreeable to the PCIT, unless it can be shown that the order is unsustainable in law.
Britannia Industries Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX 1
(2022) TaxCorp(LJ) 30701 (HC-CALCUTTA)
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Payment made towards school support services falls within the ambit of commission or brokerage and liable for tax deduction at source in terms of Section 194H.
Ox ford University Press Vs DCIT
(2022) TaxCorp(LJ) 30700 (ITAT-MUMBAI)
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Payment made to agent of uneducated sellers for purchase of old vehicles in cash would be covered by Rule 6DD(k) which carves out an exception from disallowance under Section 40A(3).
Piprani Equipment P.Ltd Vs ITO
(2022) TaxCorp(LJ) 30699 (ITAT-AHMEDABAD) · Section 40A(3)
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The reimbursements paid to the Assessee were on cost-to-cost basis and no element of profit was involved therein.
TOYODA Gosei Company Vs Deputy Commissioner of Income-tax
(2022) TaxCorp(LJ) 30676 (ITAT-BANGALORE)
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Assessment order passed by the Revenue attributing 1% of the gross receipts from offshore supply of equipment to PE in India, cannot be held to be erroneous since it is consistent with the approach adopted in the past AYs.
Vetco Gray Pte. Ltd. Vs CIT
(2022) TaxCorp(LJ) 30675 (ITAT-DELHI)
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Only a primary society engaged in supplying milk by its members is entitled for deduction under Section 80P(2)(b)(i) and not the union of primary societies.
The Salem District Co-op. Milk Producers Union Ltd Vs The Commissioner of Income Tax
(2022) TaxCorp(LJ) 30674 (HC-MADRAS) · Section 80P(2)
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The issue of amendment brought in Section 80JJA by inserting proviso which has relaxed condition in regard to number of days of employment of new employees has been interpreted as retrospective in nature.
Craftsman Automation Pvt. Ltd Vs The Joint Commissioner of Income Tax
(2022) TaxCorp(LJ) 30673 (ITAT-CHENNAI) · Section 80JJAA
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Payment made to Google Ireland under the Adwords Programme cannot be characterized as royalty under the India-Ireland DTAA.
Google India Private Ltd Vs The JDIT
(2022) TaxCorp(LJ) 30672 (ITAT-BANGALORE)
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Merely because interest of the housing loan on the said property was claimed by the Assessee’s son in his computation of income, does not make him the owner of the property.
Mumtaz Abdul Aziz Vs ITO
(2022) TaxCorp(LJ) 30671 (ITAT-MUMBAI)
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Assessment order can be set aside in case of violation of natural justice irrespective of the fact that appellate remedy exists against the said order.
Green Valliey Industries Limited Vs Assessment Unit, Income Tax Department & Ors.
(2022) TaxCorp(LJ) 30670 (HC-CALCUTTA)
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Revenue is directed to consider Assessee’s rectification application within a period of three months from passing this order and pass a speaking order with respect to contingent liability of Rs.42.94 Cr.
Sodexo India Services Private Limited Vs CENTRALIZED PROCESING CENTRE AND OTHERS
(2022) TaxCorp(LJ) 30669 (HC-BOMBAY) · Section 143(1)
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There is, prima facie, some material on the basis of which the Department could reopen the case. The petitioner had not even made an attempt to assert that the material facts relied on in the SCN is erroneous.
Barbrik Projects Ltd Vs Union of India
(2022) TaxCorp(LJ) 30668 (HC-CHHATTISGARH)
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If investments made in Infosys BPO which did not yield any exempt income, is excluded from computation as per Rule 8D.
Infosys Ltd Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 30661 (ITAT-BANGALORE) · Section 10AA
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When all the necessary facts are before the ITAT, it was a mistake apparent on record to remit the matter back on a question of law.
Blackstone FP Capital Partners Mauritius V Limited Vs DCIT
(2022) TaxCorp(LJ) 30654 (ITAT-MUMBAI)
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Revenue is directed to not give effect to any decision which is adverse to the Assessee's interest for four weeks from service of the order.
Vodafone Mauritius Limited Vs ASSISTANT COMMISSIONER OF INCOME-TAX
(2022) TaxCorp(LJ) 30653 (HC-DELHI)
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Royalty income that accrues in India as per Section 5 of the Act and the royalty income that is deemed to accrue in India with the aid of Section 9 read with Section 5 of the Act would be considered as royalties that arises in India for the purpose of Article 12(1) and Article 12(2) of the DTAA.
Global Cricket Corporation Pte Ltd Vs ADIT (IT) 3(1)
(2022) TaxCorp(LJ) 30652 (ITAT-MUMBAI)
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CIT(A) is directed to decide the application under Rule 46A for admission of additional evidence as well as appeal within 3 months.
Humuza Consultants Vs Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 30651 (HC-BOMBAY)
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The Directors cannot be said to be negligent merely because they were unable to deposit 20% of the demand raised in the assessment order for seeking stay from the appellate authority.
Devendra Babulal Jain Vs INCOME TAX OFFICER
(2022) TaxCorp(LJ) 30650 (HC-GUJARAT) · Section 179
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