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When there is repugnancy or conflict as to the subject or context between the General Clauses Act and a statutory provision which falls for interpretation, the Court must necessarily refer to the provisions of the statute.
Pfizer healthcare India Private Limited Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 28829 (HC-MADRAS)
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In the cross-examination, payments were denied by the person who recorded it and there remained no evidence to suggest as to what the payment stood for and pertained to.
B.S. Yediyurappa Vs Asst.Commissioner of Income Tax
(2022) TaxCorp(LJ) 28828 (ITAT-BANGALORE)
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TDS is a machinery provision for collecting tax on the potential income of the payees and that there is no conclusive presumption that tax is invariably deducted out of income.
VST Tillers Tractors Limited Vs The DCIT
(2022) TaxCorp(LJ) 28827 (ITAT-BANGALORE) · Section 194H
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Assessee is entitled to interest in accordance with Section 244A up to the date of payment.
Ingenico International India Pvt. Ltd Vs JOINT COMMISSIONER OF INCOME-TAX, CIRCLE 10(1) & ORS
(2022) TaxCorp(LJ) 28826 (HC-DELHI)
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Revenue is directed to consider the claim after due verification and allowing the Assessee an opportunity of being heard.
Continental Automotive Components lndia Pvt. Ltd Vs DCIT
(2022) TaxCorp(LJ) 28819 (ITAT-BANGALORE)
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If any coercive steps are initiated after passing penalty order, it would be open for the Assessee to move appropriate applications before the authority in accordance with law.
Krishna Das Agrawal Vs Income Tax Department, Office of The Joint Commissioner of Income Tax
(2022) TaxCorp(LJ) 28818 (HC-RAJASTHAN)
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A particular capital receipt which is not taxable right from its inception would not enter the computation of income at all, whether it is computed under normal provisions of the Act or u/s.115JB of the Act.
Gujarat Pipavav Port Limited Vs Income Tax Officer
(2022) TaxCorp(LJ) 28817 (ITAT-MUMBAI)
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Just because advertisement was published in Urdu language and that too in one newspaper, it cannot be presumed that it was targeted at the students belonging to a particular community only.
HAMDARD NATIONAL FOUNDATION (INDIA) Vs COMMISSIONER OF INCOME TAX (EXEMPTIONS)
(2022) TaxCorp(LJ) 28810 (HC-DELHI)
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Jurisdictional Assessing Officer (JAO) is directed to consider the objections filed by Assessee and pass orders in accordance with law by strictly and diligently following the guidelines laid down by the Court within four weeks.
Tata Capital Financial Services Limited Vs Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28809 (HC-BOMBAY)
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Since the Assessee is offering only 60% of surveillance fee as income, the claim of TDS should mandatorily be restricted to the extent of 60% income and the balance should be allowed in the subsequent assessment year.
Credit Analysis and Research Ltd Vs DCIT
(2022) TaxCorp(LJ) 28808 (ITAT-DELHI)
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No technical consultancy or managerial service being provided by Google or Apple to the Assessee, and such payments were not chargeable to tax in India.
Trulymadly Matchmakers Private Limited Vs Income-tax Officer
(2022) TaxCorp(LJ) 28807 (ITAT-DELHI) · Section 195
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In cases of wrong opinion for finding on merit, the revisionary authority has to come to the conclusion and himself decide that order is erroneous, by conducting necessary enquiry, if required and necessary before the order u/s 263 is passed.
Britannia Industries Ltd Vs Principal CIT-1
(2022) TaxCorp(LJ) 28806 (ITAT-KOLKATA) · Section 35(2AB)
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Loss arising on account of valuation of asset arising from exchange rate variation is real loss and it is not a contingent loss.
Orient Cement Ltd Vs DCIT
(2022) TaxCorp(LJ) 28805 (ITAT-KOLKATA)
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This is a case where reassessment is sought to be made over change of opinion about the manner and computation of deduction under Section 80-IA, which is not permissible.
Sun-n-Sand Hotels Private Limited Vs Additional/Joint/ Deputy Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre
(2022) TaxCorp(LJ) 28804 (HC-BOMBAY) · Section 80-IA
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TDS being one of the modes of payment of taxes, claim for TDS credit can give rise to a claim for refund even in case where there is no assessable income in the corresponding year.
Kema India Private Limited Vs ITO
(2022) TaxCorp(LJ) 28803 (ITAT-DELHI)
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For the eligibility under Section 80P, Assessee must be a co-operative society and a co-operative society can be registered either under the Co-operative Societies Act, 1912 or under any other State law.
Sahkari Ganna Vikas Samiti Vs Income Tax Officer
(2022) TaxCorp(LJ) 28802 (ITAT-ALLAHABAD) · Section 80P
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Revenue could not controvert the observations of the CIT(A) with any new cogent material or information.
Olivia Impex Pvt Ltd Vs DCIT
(2022) TaxCorp(LJ) 28801 (ITAT-MUMBAI) · Section 195
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Allowing rebate to employees and reservation of some plots for employees does not amount to violation of Section 13 as employee do not fall under the list of persons under Section 13(3).
Lucknow Development Authority Vs A.C.I.T. (Exemption)
(2022) TaxCorp(LJ) 28800 (ITAT-LUCKNOW)
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In any event, the time to issue notice may have been extended but that would not amount to amending the provisions of Section 151 of the Act.
J M Financial and Investment Consultancy Services Private Limited Vs Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28793 (HC-BOMBAY) · Section 151
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HC's order as a non-speaking and non-reasoned order which cannot be sustained since even the Revenue's submissions was not recorded.
Bajaj Herbals Pvt. Ltd Vs The Principal Commissioner of Income Tax-1
(2022) TaxCorp(LJ) 28786 (SC)
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