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HC - Madras High Court Quashes Reassessment on Non-Existent Firm, Finds Revenue Informed of Conversion to Company.
NRP Projects P. Ltd Vs ACIT
(2024) TaxCorp(LJ) 33554 (HC-MADRAS)
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ITAT - Chennai ITAT Upholds Cyprus Entity as Beneficial Owner of FCCD Interest, Rejects 'Back-to-Back Transactions' Plea.
Worldpart Limited Vs The Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33553 (ITAT-CHENNAI)
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HC - Madhya Pradesh HC Relegates Parties Facing Benami Act Notices to Statutory Remedy, Dismisses Writ Petitions.
Santosh Bhadoriya Vs UNION OF INDIA
(2024) TaxCorp(LJ) 33540 (HC-MP)
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ITAT - Delhi ITAT: No Virtual PE of Clifford Chance, Relies on India's Stance on BEPS Report and SC judgment in E-Funds.
Clifford Chance PTE Ltd Vs ACIT
(2024) TaxCorp(LJ) 33539 (ITAT-DELHI)
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ITAT - Delhi ITAT Deletes Rs. 119 Crore 'Hawala' Addition on Alchemist Group Co. for FDI from Cyprus Fund.
Alchemist Touchnology Vs ACIT
(2024) TaxCorp(LJ) 33538 (ITAT-DELHI)
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ITAT - Mumbai ITAT Rules IT Company's Rental Income from Tech Park Taxable as 'House Property', Not 'Business Income'.
Directi Internet Solutions Pvt Ltd Vs ITO-5(1)(3)
(2024) TaxCorp(LJ) 33537 (ITAT-MUMBAI)
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HC - Delhi HC Allows Congress to Seek Fresh Stay from ITAT as 48% of Tax Demand Recovered.
Indian National Congress Vs Deputy Commissioner Of Income Tax
(2024) TaxCorp(LJ) 33530 (HC-DELHI)
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SC - Supreme Court Dismisses Revenue's SLP Against Odisha Power Generation Corporation Due to 608 Days Delay.
Orissa Power Generation Corporation Ltd Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2024) TaxCorp(LJ) 33529 (SC)
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HC - Bombay HC Orders Compensation for Delay in Additional Interest on Refund, Warns Revenue of Contempt Proceedings.
Laqshya Media Limited Vs The Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33528 (HC-BOMBAY)
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HC - Madras HC Directs Processing of NRI's Delayed ITRs, Accepts COVID-19 as 'Genuine Hardship'.
Shri Nivas Vs The Commissioner of Income Tax
(2024) TaxCorp(LJ) 33521 (HC-MADRAS)
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HC - Bombay HC Upholds ITAT Order in Harshad Mehta Scam Case, Finds No Reason to Go Beyond Evidence.
Bhupendra Champaklal Delal Vs CCIT (OSD)/Pr. Commissioner of Income Tax
(2024) TaxCorp(LJ) 33520 (HC-BOMBAY)
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ITAT - Ahmedabad ITAT Remands TDS Default Issue on Payments to Foreign Educational Institutions, Directs Revenue to Examine Invoices and Basis of Payments.
International Education & Research Foundation Vs Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33519 (ITAT-AHMEDABAD)
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HC - Delhi HC Quashes Order Denying Nil/Lower TDS Certificate, Holds Services Not Technical Under DTAA.
SFDC Ireland Limited Vs Commissioner of Income Tax & Anr
(2024) TaxCorp(LJ) 33518 (HC-DELHI) · Section 197
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HC - Madras HC Directs Re-Adjudication in Post-Search Assessment, Holds Revenue Bound by CBDT's Digital Evidence Investigation Manual.
Saravana Selvarathnam Retails Private Limited Vs The Commissioner of Income Tax Appeals
(2024) TaxCorp(LJ) 33511 (HC-MADRAS)
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HC - Madras HC Upholds Rectification Proceedings for Issues Not Considered in 'Limited Scrutiny' Assessment.
Sabari Alloys & Metals India Private Limited Vs The Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33510 (HC-MADRAS)
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ITAT - Delhi ITAT Rules LTCG Not Bogus Despite Drastic Share Price Spike, Absent Cogent Material.
Sarika Bindal Vs ITO
(2024) TaxCorp(LJ) 33503 (ITAT-DELHI)
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HC - Madhya Pradesh HC Dismisses Revenue's Appeal, Holds Substantial Question of Law Does Not Arise on ITAT's Factual Findings Absent Perversity.
Surya Infraventure P. Ltd Vs Pr. Commissioner of Income Tax
(2024) TaxCorp(LJ) 33502 (HC-MP)
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Mere "Yes" by PCIT while granting approval for reassessment proceedings, insufficient
Pioneer Town Planners Pvt. Ltd Vs The Pr. Commissioner of Income Tax -7
(2024) TaxCorp(LJ) 33501 (HC-DELHI)
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Delhi HC: Income from Leasing Equipment for Mineral Oil Exploration Covered by Sec. 44BB, Not Royalty.
UMW Sher (L) Limited Vs The Commissioner Of Income Tax
(2024) TaxCorp(LJ) 33500 (HC-DELHI) · Section 44BB
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ITAT - Mumbai ITAT Rules US Hotelier's Marketing Contribution & Reservation Fees Not Taxable as Royalty, Distinguishes Marriott Ruling.
Six Continents Hotels, Inc. Vs Dy. Commissioner of Income Tax (I.T.)
(2024) TaxCorp(LJ) 33499 (ITAT-MUMBAI)
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