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VSV Act is neither an amnesty act nor an exemption scheme as it does not provide for any exemption or benefit solely to the taxpayer.
MUFG Bank Ltd Vs COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30513 (HC-DELHI)
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Demonetised currency was received by the Assessee and was wrongfully deposited with the bank.
Vaishnavi Bullion Private Limited Vs ACIT
(2022) TaxCorp(LJ) 30512 (ITAT-HYDERABAD) · Section 68
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The distribution revenue received by the Mauritian Firm from ESPN India is not taxable in India, neither as royalty under Article 12 nor as business profits under Article 7 of India- Mauritius DTAA.
ESS Distribution (Mauritius) SNC et Compagnie Vs DDIT
(2022) TaxCorp(LJ) 30511 (ITAT-DELHI)
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Since TDS provisions under Section 194A are not applicable on payment of interest to Assessee’s members, the addition under Section 40(a)(ia) cannot be sustained.
Nagalambika Pattina Souharda Sahakari Niyamita Vs ITO
(2022) TaxCorp(LJ) 30504 (ITAT-BANGALORE)
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The facts put forth in the present writ petition are disputed questions of facts, which cannot be adjudicated by a writ court exercising jurisdiction under Article 226 of the Constitution of India.
Ajay Gupta (HUF) Vs INCOME TAX OFFICE
(2022) TaxCorp(LJ) 30503 (HC-DELHI)
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Framing assessment on a non-existing entity is a jurisdictional defect which cannot be cured under Section 292B.
Candor Renewable Energy Pvt. Ltd Vs Asst. Commissioner of Inocome Tax
(2022) TaxCorp(LJ) 30502 (ITAT-MUMBAI)
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Assessee, despite the adequate opportunity afforded by Revenue, failed to rebut the findings of the Revenue that the transaction of sale of the share is a bogus transaction.
Abhishek Ashok Lohade Vs ITO
(2022) TaxCorp(LJ) 30501 (ITAT-PUNE) · Section 10(38)
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Revenue is directed to deal with the contentions and submissions advanced by Assessee and pass fresh Section 148A(d) order within 8 weeks.
The Boeing Company Vs UNION OF INDIA & ORS
(2022) TaxCorp(LJ) 30500 (HC-DELHI) · Section 148A(d)
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Since the penalty order was admittedly passed on Sept 29, 2009, which is beyond the time limit prescribed for completion of penalty proceedings under Section 275(1)(c), the same is barred by limitation.
Rishikesh Buildcon Pvt. Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX-7
(2022) TaxCorp(LJ) 30499 (HC-DELHI)
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Despite the services provided and the services receiver having confirmed the entire rendering of service, it is unfathomable as to how and for what reason the Assessing Officer has disbelieved the same.
Novo Corporate Advisors Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2022) TaxCorp(LJ) 30498 (ITAT-MUMBAI) · Section 68
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Services rendered by Dollar Team of Indian holding company neither preparatory nor auxiliary, but main functions of a business entity.
Redington Distribution Pte. Ltd Vs M/s.Redington Distribution Pte. Ltd.
(2022) TaxCorp(LJ) 30491 (ITAT-CHENNAI)
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Under Section 220(2), the levy of simple interest on non-payment of the tax is mandatory.
Pioneer Overseas Corporation USA (India Branch) Vs COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30490 (SC)
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The company which is struck off under Section 248, shall be deemed to continue to be in existence for the purpose of discharging its liabilities.
Ravinder Kumar Aggarwal Vs INCOME TAX OFFICER
(2022) TaxCorp(LJ) 30484 (HC-DELHI) · Section 148
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Credit of revalued assets to partner’s capital account shall be construed as ‘transfer’, covered within in the ambit of ‘otherwise’ under Section 45(4).
Mansukh Dyeing and Printing Mills Vs The Commissioner of Income Tax
(2022) TaxCorp(LJ) 30483 (SC) · Section 45(4)
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Co-ordinate bench of this Court in RKKR foundation has not taken into account the entire conspectus of the legal position in assignment proceedings with reference to the hierarchy of appellate authorities under the Act, 1961 and that the matter requires a deeper consideration.
GPL-RKTCPL JV Vs NATIONAL FACELESS ASSESSMENT CENTRE
(2022) TaxCorp(LJ) 30482 (HC-DELHI)
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Fresh issue of notice was not warranted, since Section 129 permits continuation with the earlier proceedings in case of change of the AO from the stage at which the proceedings were before the earlier AO.
Mastech Technologies Pvt. Ltd. (Now Avaids Technovators Pvt. Ltd.) Vs DY. COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30475 (SC) · Section 129
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Deduction of 80IB (10) will not be allowed on the units/flats which have exceeded 1000 Sq. ft. even marginally.
Bharat Tukaram Bhor Vs ACIT
(2022) TaxCorp(LJ) 30468 (ITAT-MUMBAI) · Section 80-IB(10)
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Since the AO has not found out any flaw in the calculation done by the IDFC Capital Limited under DCF method, the same has to be accepted.
Sion Panvel Tollways Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 30467 (ITAT-PUNE)
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If the assessment order is set aside by the appellate authority, no interest under Section 220(2) can be charged pursuant to the original demand notice.
AT And T Communication Services (India) Pvt. Ltd Vs PR. COMMISSIONER OF INCOME TAX-1
(2022) TaxCorp(LJ) 30466 (HC-DELHI)
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DRP’s order amounts to gross violation of principles of natural justice.
Curits, Mallet-Prevost, Colt & Mosle LLP Vs ACIT
(2022) TaxCorp(LJ) 30460 (ITAT-DELHI)
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