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Delhi High Court: 'Management or Administrative' Connection Essential for Identifying Principal Officer in TDS Prosecution.
Varun Sood Vs Asst. Commissioner of Income Tax
(2024) TaxCorp(LJ) 33373 (HC-DELHI)
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Delhi High Court: TDS by Donor Not a Reason to Deny NGO Section 11 Exemption, Follows Consistency Principle.
Aroh Foundation Vs Commissioner of Income Tax Exemption & Anr
(2024) TaxCorp(LJ) 33372 (HC-DELHI) · Section 11
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HC - Delhi High Court Affirms ITAT’s Interpretation of ‘Received’ Under Section 153(2A) in Qualcomm Case, Holds Assessment Order Time-Barred.
Qualcomm Incorporated Vs The Commissioner of Income Tax
(2024) TaxCorp(LJ) 33365 (HC-DELHI) · Section 153(2A)
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ITAT - Mumbai ITAT Upholds PCIT's Revisionary Powers Over Faceless Assessment Orders.
RDC Ventures Vs Principal Commissioner of Income Tax-27
(2024) TaxCorp(LJ) 33364 (ITAT-MUMBAI)
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ITAT - Mumbai ITAT Rules on Determining Holding Period for Capital Gains: Delivery Date and Consideration Matter, Not SPA Execution Date.
Citicorp International Finance Corporation Vs The Addl. DIT
(2024) TaxCorp(LJ) 33357 (ITAT-MUMBAI)
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HC - Refund Due: Delhi HC Orders Revenue to Release Rs. 1.25 Cr After 20 Years; Dismisses Plea of Record Verification Inability.
Clix Capital Services Private Limited Vs Deputy Commissioner of Income Tax & Anr.
(2024) TaxCorp(LJ) 33356 (HC-DELHI)
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HC - Karnataka HC Quashes Reassessment Proceedings Against Pai Family Over Shares Received in Manipal Group Demerger.
Vasanthi Ramdas Pai Vs The Income Tax Officer
(2024) TaxCorp(LJ) 33355 (HC-KARNATAKA) · Section 56(2)(x)
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SC - Supreme Court Dismisses Revenue's Appeal Against Delayed Penalty Notice Under Section 271C.
Clix Capital Services Private Limited Vs Joint Commissioner Of Income Tax
(2024) TaxCorp(LJ) 33351 (SC) · Section 271C
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HC - Bombay HC Quashes Reassessment Notice, Applies 'Prudent Person' Test on Reason to Believe for Income Escaping Assessment.
Sun Tan Trading Co. Ltd Vs The Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33348 (HC-BOMBAY)
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ITAT - ITAT Chandigarh Sets Aside CIT(A) Order for Violating Natural Justice by Withholding Assessment Records
International Customer Related Management Services P.Ltd Vs The D.C.I.T.
(2024) TaxCorp(LJ) 33346 (ITAT-CHANDIGARH)
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HC - Delhi HC Rules No TDS under Section 195 on Purchases from Overseas Group Companies, Upholds Non-Discrimination Clause.
Mitsubishi Corporation India Pvt. Ltd Vs The Commissioner of Income Tax-Ii
(2024) TaxCorp(LJ) 33339 (HC-DELHI) · Sections 40(a)(i), 195
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ITAT - Hyderabad ITAT Disallows 'Speed Money' Paid for Obtaining Government Contracts, Rejects Telescoping of Admitted Income.
Nagarjuna Construction Company Ltd (NCCL) Vs Dy.CIT
(2024) TaxCorp(LJ) 33338 (ITAT-HYDERABAD)
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ITAT - OYO's Minimum Guarantee Payments to Hotels Not Subject to TDS Under Section 194C: ITAT.
Oravel Stays Pvt Ltd Vs The A.C.I.T
(2024) TaxCorp(LJ) 33331 (ITAT-DELHI) · Section 194C
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Excluding electoral bonds from Sec.13A ‘political contribution record’ violates citizens' right to information
Association for Democratic Reforms & Others Vs Union of India & Ors.
(2024) TaxCorp(LJ) 33330 (SC) · Section 13A
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HC - Delhi HC Remands Boston Scientific's Case on Doctor's Consultancy Fee Disallowance in Light of Apex Labs Judgment.
Boston Scientific India Pvt. Ltd Vs Commissioner of Income Tax & Anr.
(2024) TaxCorp(LJ) 33329 (HC-DELHI)
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ITAT - Mining Contractor's Overburden Removal Expenses Allowed as Revenue Expenditure Under Section 37(1).
South West Mining Limited Vs ITO
(2024) TaxCorp(LJ) 33328 (ITAT-BANGALORE) · Section 35E
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HC - Delhi HC Allows Weighted Deduction for R&D Facility Expenditure Incurred Before DSIR Approval.
Nagravision India Private Limited Vs Secretary, Department of Scientific And Industrial Research
(2024) TaxCorp(LJ) 33322 (HC-DELHI) · Section 35(2AB)
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SC - Supreme Court Upholds Delhi High Court's Guidelines for Reopening Tax Assessments.
Sabh infrastructure Ltd Vs Asst. Commissioner of Income Tax
(2024) TaxCorp(LJ) 33321 (SC)
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HC - Delhi HC Rules 'Playout Services' Not Taxable as FTS, Rejects Revenue's Appeal.
Planetcast International Pte Vs Pr. Commissioner of Income Tax (Intl Tax 2)
(2024) TaxCorp(LJ) 33320 (HC-DELHI)
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Delhi Tribunal Rules No Permanent Establishment of Foreign Company in India for Airline and Hotel Booking Services
SABRE GLBL INC. MR. TARANDEEP SINGH, ADV. C/O. MS ASSOCIATES VERSUS ASSTT. COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, NEW DELHI
(2024) TaxCorp(LJ) 33319 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=110250&Category=ITAT&CategoryType=Zip
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