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After 01.04.2021, the assessment order could have only have been passed in consonance with the provisions of Section 144B. Therefore, assessment order passed u/s 143(3A) is not maintainable.
GURGAON REALTECH LIMITED Vs NATIONAL FACELESS ASSESSMENT CENTRE
(2022) TaxCorp(LJ) 28120 (HC-DELHI) · Section 143(3A)
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The Assessee being a corporate entity, there cannot be any personal expenditure and secondly, the expenditure incurred for the benefit of Directors is chargeable to tax in their respective hands as perquisite.
Prime Oceanic Pvt. Ltd Vs The Income Tax Officer
(2022) TaxCorp(LJ) 28118 (ITAT-JAIPUR)
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The rent paid by the assessee trust to the trustees was not excessive or unreasonable.
The Sardar Partapsingh Education society Vs The Commissioner of Income Tax
(2022) TaxCorp(LJ) 28117 (ITAT-MUMBAI) · Sections 13(1)(c), 10(23C)(vi)
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Revenue is directed to issue a certificate u/s 197.
Nestle SA Vs ASSESSING OFFICER CIRCLE (INTERNATIONAL TAXATION)
(2022) TaxCorp(LJ) 28116 (HC-DELHI)
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Since the petitioner could show that subject AY was beyond the ambit of the provision, the respondent has no jurisdiction to issue notice and once lack of jurisdiction has been established, the maintainability of the writ petition cannot be in doubt.
A.R. Safiullah Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28115 (HC-MADRAS)
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For any disallowances to be made, fresh notices u/s 143(2) and 142(1) should have been issued w.r.t. specific issues therein.
IDBI Bank Ltd Vs Asst. CIT (LTU)-2
(2022) TaxCorp(LJ) 28114 (ITAT-MUMBAI) · Section 143(2)
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The commission payments to non-resident agents would not be taxable in India and where a non-resident has no permanent establishment in India, there can be no liability either under the domestic law or under DTAA.
SQS India BFSI Ltd Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 28113 (ITAT-CHENNAI)
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The approach of the NFAC is incorrect, against the scheme for creating the centralised NFAC and also against the settled principle of precedent.
MAHADEV COLD STORAGE Vs Jurisdictional Assessing Officer
(2022) TaxCorp(LJ) 28112 (ITAT-AGRA)
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Upon tendering cheque, if it is not dishonoured on presentation, the payment shall be deemed to have been made on the date of handing over cheque to the Government’s Bankers.
Municipal Corporation of Greater Mumbai Vs The Deputy Commissioner of Income Tax (TDS)-1(3)
(2022) TaxCorp(LJ) 28111 (ITAT-MUMBAI)
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There is violation of the procedure while issuing the assessment order Ext.P7. Therefore Ext.P7 is set aside.
POPULAR VEHICLES AND SERVICES LIMITED VERSUS THE ADDITIONAL/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER NATIONAL E- ASSESSMENT CENTRE, NEW DELHI
(2022) TaxCorp(LJ) 28110 (HC-KERALA) · https://taxcorp.in/FileOpenDT.aspx?ID=86285&Category=Judgment&CategoryType=Zip
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Section 14A r.w. Rule 8D of the IT Rules 1962 cannot be interpreted so as to mean that the entire tax exempt income is to be disallowed.
DCIT CIRCLE – 1 (2) , NEW DELHI VERSUS M/S. ACQUIRE SERVICES PVT. LTD.
(2022) TaxCorp(LJ) 28109 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=94869&Category=ITAT&CategoryType=Zip
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Assessing Officer is directed to allow the claimed deduction under sec. 54F of the Act.
MR. YASH SUNEJA VERSUS THE ACIT, CIRCLE – 42 (1) , NEW DELHI.
(2022) TaxCorp(LJ) 28108 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=94879&Category=ITAT&CategoryType=Zip
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The issue of dividend striping u/s 94(7) was never considered by the AO in the course of assessment, thus, the CIT(A) was not vested with the jurisdiction to order the enhancement on the said matter.
Frick India Ltd Vs Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 28107 (ITAT-DELHI) · Section 32(1)(ii)
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The difference between the declared value and the value determined by the DVO is only 5.77%. Thus, AO is directed to delete the addition qua property mentioned at Sl.No.1 and 2.
MANSUKHBHAI NANJIBHAI BHIMANI VERSUS THE INCOME TAX OFFICER, WARD-3 (1) (5) , SURAT.
(2021) TaxCorp(LJ) 28106 (ITAT-SURAT) · https://taxcorp.in/FileOpenDT.aspx?ID=94848&Category=ITAT&CategoryType=Zip
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Provisions of section 46(2) of the Act do not have application to the facts of the present case.
SMT. THANKAMMA SEBASTIAN VERSUS THE INCOME TAX OFFICER, WARD 1 (2) (4) BENGALURU
(2021) TaxCorp(LJ) 28105 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=94849&Category=ITAT&CategoryType=Zip
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When undisputedly levy has been made by the A.O in all appeals under consideration prior to 1st June, 2015 by invoking the provisions contained u/s 234E the same is not sustainable in the eyes of law.
LEKHRAJ CORP. PRIVATE LIMITED VERSUS ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL-TDS, TDS CPC AAYAKAR BHAWAN, GHAZIABAD
(2021) TaxCorp(LJ) 28104 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=94850&Category=ITAT&CategoryType=Zip
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When it was the duty on the taxing authority to grant undisputed due TDS credit and consequential refund and non non-perfoming of its duties on technical ground certainly results injustice to the assessee.
SHRI AMIT MANTRI VERSUS D.C.I.T., CIRCLE-1, JAIPUR.
(2021) TaxCorp(LJ) 28103 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=94854&Category=ITAT&CategoryType=Zip
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Assessment proceedings, especially those under Section 143 (3) of the Act have to be accorded sanctity and any reopening of the same has to be on a strong and sound legal basis.
SRI LAXMI NARAYAN AGENCY VERSUS THE INCOME TAX OFFICER, ANGUL WARD, ANGUL AND OTHERS
(2022) TaxCorp(LJ) 28102 (HC-ORISSA) · https://taxcorp.in/FileOpenDT.aspx?ID=86280&Category=Judgment&CategoryType=Zip
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Where the same Statute, uses different terms and expressions, then it is clear that Legislature is referring to distinct and different things.
KERALA STATE BEVERAGES MANUFACTURING & MARKETING CORPORATION LTD. VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1)
(2022) TaxCorp(LJ) 28101 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=86281&Category=Judgment&CategoryType=Zip
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The services rendered by the non- resident assessee to MTR Foods are not taxable as per India Singapore DTAA.
Orkla Asia Pacific Pte Ltd Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 28100 (ITAT-BANGALORE)
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