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FC - Pakistan SC Holds Container Detention, Service & Termination Handling Charges as Ancillary to Shipping Income, Eligible for Tax Treaty Benefits.
A.P. Moller Maersk Vs Foreign Court
(2024) TaxCorp(LJ) 33445 (FOREIGN)
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SC - Supreme Court Asserts Article 142 Cannot Override Natural Justice, Dismisses Automatic Lapse of High Court Stays.
High Court Bar Association, Allahabad Vs State of U.P. & Ors.
(2024) TaxCorp(LJ) 33437 (SC)
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ITAT - Mumbai ITAT Grants Tax Exemption to ADIA, Criticizes CIT(A)’s Reliance on Mobile Number for Treaty Denial.
Abu Dhabi Investment Authority Vs The Dy. Commissioner of Income Tax
(2024) TaxCorp(LJ) 33436 (ITAT-MUMBAI)
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SC - Supreme Court Rejects Sugar Cooperatives' Review on Deductibility of 'Excessive' Sugarcane Prices.
Sharad Sahakari Sakhar Karkhana Ltd Vs C.I.T.
(2024) TaxCorp(LJ) 33435 (SC)
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ITAT - ITAT Raipur Rules in Favor of Firm on Unexplained Cash Credits, Rejects Addition in Firm's Accounts.
AHUJA AUTOMOBILES VERSUS DCIT CIRCLE 3 (1) , RAIPUR
(2024) TaxCorp(LJ) 33434 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=110507&Category=ITAT&CategoryType=Zip
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HC - Bombay High Court Invalidates Section 148 Notice Against Godrej Industries, Citing Limitation Post-Ashish Agarwal.
Godrej Industries Ltd Vs The Assistant Commissioner of Income Tax
(2024) TaxCorp(LJ) 33428 (HC-BOMBAY) · Sections 148, 149(1)
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HC - Madras HC Upholds Tax Demand, Highlights Importance of Documentation for Assessees.
Mundhra Exim Private Limited Vs National Faceless Assessment Centre
(2024) TaxCorp(LJ) 33427 (HC-MADRAS)
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SC - Supreme Court Clarifies TDS Applicability in Telecom Sector: Sets New Precedent for Distributor Agreements.
Bharti Airtel Ltd Vs ACIT
(2024) TaxCorp(LJ) 33426 (SC)
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ITAT - Delhi ITAT Rules Chinese Firm's Software Receipts Not Royalty, Aligns with Engineering Analysis SC Judgment.
SAIC Motor Overseas Intelligent Mobility Technology Co. Ltd Vs ACIT
(2024) TaxCorp(LJ) 33419 (ITAT-DELHI)
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DC - Court Discharges Director from Prosecution for TDS Default, Finds No Evidence of Involvement During Relevant Year.
Vihan Networks Ltd Vs INCOME TAX OFFICE
(2024) TaxCorp(LJ) 33418 (ITAT-DELHI)
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HC - Delhi HC Rules Lexis Nexis Subscription Fee Not Taxable as Royalty or FTS/FIS under India-US DTAA.
Relx Inc Vs The Commissioner of Income Tax
(2024) TaxCorp(LJ) 33411 (HC-DELHI)
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SC - Supreme Court Upholds Karnataka HC Verdict, Rejects Revenue's Appeal Against Apple India's Warranty Provision Claim.
Apple India Pvt. Ltd Vs The Pr.Commissioner of Income Tax, CIT(A) & Anr.
(2024) TaxCorp(LJ) 33402 (SC)
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HC - Delhi HC Allows Vivad se Vishwas Benefit for Revision Application Filed Within Extended 'Specified Date' Prescribed by Taxation Ordinance.
Kaajal Real Estate And Consultants Private Limited
(2024) TaxCorp(LJ) 33400 (HC-DELHI)
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ITAT - Chennai ITAT Upholds Revision, Finds Undue Short-Term Capital Loss Benefit and Collusion with Group Companies
Mercantile Ventures Ltd Vs The Asst. Commissioner of Income Tax
(2024) TaxCorp(LJ) 33399 (ITAT-CHENNAI)
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Jodhpur ITAT: Possession, Not Ownership, Sufficient for Section 194C TDS Exemption on Transport Vehicles.
Adhunik Khanan VA Parivahan Theka Sahakari Samiti Limited Vs ITO
(2024) TaxCorp(LJ) 33398 (ITAT-JODHPUR) · Section 194C
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ITAT - Charitable objects, not income application, require examination at Sec.12AA registration stage.
Movement Against Diabetes and Endocrine Disorders Vs CIT(Exemption)
(2024) TaxCorp(LJ) 33397 (ITAT-DELHI)
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Bombay HC: Share Premium Non-Taxable Capital Receipt, Alleged Violation of Companies Act Irrelevant for Income Tax.
Shendra Advisory Services P. Ltd Vs The Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33396 (HC-BOMBAY)
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ITAT - Government Contractor's 92% Profit Deemed "Contractual Loot" by Hyderabad ITAT, Fresh Examination Ordered
LEPL Projects Limited Vs Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33389 (ITAT-HYDERABAD)
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Delhi High Court: Absent Income/Loss Variation, DTAA Tax Rate Denial Under 'Pre-2020 Section 144C' Unsustainable.
S. A. Chitra Ventures Ltd Vs The Commissioner of Income Tax
(2024) TaxCorp(LJ) 33388 (HC-DELHI) · Section 144C
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ITAT - Bangalore ITAT Affirms TDS Credit Eligibility for Construction Company on Mobilization Advance.
Cicon Engineers Private Limited Vs DCIT
(2024) TaxCorp(LJ) 33380 (ITAT-BANGALORE)
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