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Mumbai ITAT Approves Depreciation on Goodwill in Vodafone Case, Sets Precedent for Pre-Amendment Assessments
Vodafone India Services Pvt. Ltd Vs DCIT
(2024) TaxCorp(LJ) 33083 (ITAT-MUMBAI)
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Mumbai ITAT Clarifies CIT(A)'s Powers, Upholds ESOP Expense Claims, Setting Key Precedents in Tax Assessment Cases
Edelweiss Asset Management Ltd Vs ACIT
(2024) TaxCorp(LJ) 33082 (ITAT-MUMBAI)
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Gujarat HC Upholds Taxpayer Rights: Delays in ITR Filing Condonable, Ensures Refund with Interest
Ramjibhai Lavabhai Undhad Vs CHIEF COMMISSIONER OF INCOME TAX
(2024) TaxCorp(LJ) 33080 (HC-GUJARAT)
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ITAT - Delhi ITAT Rules Software Sale Income of Non-Resident Not Taxable as Royalty, Rejects Plea to Distinguish from Engineering Analysis Judgment.
Finastra International Financial Systems PTE Ltd Vs The ACIT
(2024) TaxCorp(LJ) 33078 (ITAT-DELHI)
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Kolkata Tribunal Upholds CIT(A)'s Deletion of Addition under Section 68, Validates Assessee's Unsecured Loans
DCIT, C. C-4 (2) , KOLKATA VERSUS ALOM EXTRUSIONS LTD.
(2024) TaxCorp(LJ) 33076 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=109601&Category=ITAT&CategoryType=Zip
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ITAT- Delhi Tribunal Advocates Liberal Interpretation for LTCG Deductions under Section 54
SIMRAN BAGGA, C/O CA ANSHUL KUMAR/ CA SATISH KUMAR LALIT VANJANI & CO., CA VERSUS ACIT, CIRCLE-1 (1) (2) , INTERNATIONAL TAXATION, NEW DELHI
(2024) TaxCorp(LJ) 33074 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109605&Category=ITAT&CategoryType=Zip
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Patna High Court Upholds Strict Interpretation of Section 40A(3) in Government Contract Payments, Emphasizes Need for Rigorous Documentation
M/S MAHENDRA PRASAD SINGH & BROS MAHALLA- DALLUCHAK VERSUS COMMISSIONER OF INCOME TAX-II, PATNA, ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5, PATNA
(2024) TaxCorp(LJ) 33073 (HC-PATNA) · https://taxcorp.in/FileOpenDT.aspx?ID=91621&Category=Judgment&CategoryType=Zip
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Delhi High Court Quashes Reassessment Notice for Lack of Independent AO Inquiry
M/S SAHU EXPORTS VERSUS ASST. COMMISSIONER OF INCOME TAX, & ANR.
(2024) TaxCorp(LJ) 33072 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91622&Category=Judgment&CategoryType=Zip
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ITAT - Delhi ITAT Rules German Publisher's Liaison Office Constitutes PE in India, Attributes 11% Profit for Active Role in Printing and Pricing.
Springer Verlag GmbH Vs DCIT
(2024) TaxCorp(LJ) 33071 (ITAT-DELHI)
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Jaipur Tribunal Grants LTCG Deduction under Section 54F, Emphasizing Investment Intent Over Formalities
INDIRA GIRI VERSUS ASSESSING OFFICER, WARD-2 (5) , INCOME TAX OFFICE, JAIPUR.
(2024) TaxCorp(LJ) 33070 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=109588&Category=ITAT&CategoryType=Zip
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Chennai Tribunal Clarifies Nature of Land Registration Charges as Revenue Expenditure in Business Context
M/S. RMP INFOTEC PVT. LTD. VERSUS THE ASST. COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-5 (2) , CHENNAI
(2024) TaxCorp(LJ) 33068 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109593&Category=ITAT&CategoryType=Zip
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Madras High Court Overturns 20% Pre-deposit Mandate in Section 271E Penalty Case, Upholds Fair Assessment of Transactions
ANAMALLAIS BUS TRANSPORTS P LTD, (REPRESENTED BY ITS DIRECTORS) VERSUS THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, COIMBATORE, THE INCOME TAX OFFICER, COIMBATORE
(2024) TaxCorp(LJ) 33065 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91608&Category=Judgment&CategoryType=Zip
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Delhi High Court Upholds PE Status for Hyatt UAE, Questions Applicability of Losses Offset in PE Attribution
Hyatt International-Southwest Asia Ltd Vs ADDITIONAL DIRECTOR OF INCOME TAX
(2024) TaxCorp(LJ) 33063 (HC-DELHI)
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ITAT - Delhi ITAT Rules Remittance for 'Live Rights' Not Taxable as Royalty in Absence of Copyright, Rejects 'Process' Royalty Argument.
Lex Sportel Vision Pvt. Ltd Vs Income Tax Officer
(2024) TaxCorp(LJ) 33062 (ITAT-DELHI)
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Non-resident's Wire Transfer from NRE Account Not Taxable: Rajkot Tribunal
SHRI VINODKUMAR HIRALAL RAJA, SMT. PRATIMABEN VINODKUMAR RAJA VERSUS THE INCOME TAX OFFICER, INTERNATIONAL TAXATION, RAJKOT
(2024) TaxCorp(LJ) 33061 (ITAT-RAJKOT) · https://taxcorp.in/FileOpenDT.aspx?ID=109578&Category=ITAT&CategoryType=Zip
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Delhi Tribunal Clarifies TDS, Disallowance, and Transfer Pricing Issues in a Landmark Ruling
BHARTIYA INTERNATIONAL LTD. VERSUS DY. COMMISSIONER OF INCOME-TAX, CIRCLE-4 (2) , NEW DELHI.
(2024) TaxCorp(LJ) 33060 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109580&Category=ITAT&CategoryType=Zip
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Delhi Tribunal Clarifies Taxation of Software Sales Royalties under India-Singapore DTAA
FINASTRA INTERNATIONAL FINANCIAL SYSTEMS PTE LTD. VERSUS THE ACIT (INTERNATIONAL TAXATION) , CIRCLE-1 (3) (1) , DELHI
(2024) TaxCorp(LJ) 33059 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109581&Category=ITAT&CategoryType=Zip
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Madras High Court Affirms Validity of Notice Issuance under Income Tax Act's Amended Provisions
SUBRAMANIAM ROHINI VERSUS THE INCOME TAX OFFICER, THE ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI
(2024) TaxCorp(LJ) 33058 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91598&Category=Judgment&CategoryType=Zip
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Supreme Court Upholds Allowability of Notional Forex Loss in Landmark Judgment
Emmsons International Ltd Vs THE PR. COMMISSIONER OF INCOME TAX-3
(2024) TaxCorp(LJ) 33055 (SC)
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SC - Supreme Court Upholds CSR Expenditure Allowability Under Section 37(1), Keeps Legal Interpretation Open.
Rites Ltd Vs P.R. COMMISSIONER OF INCOME TAX
(2024) TaxCorp(LJ) 33054 (SC) · Section 37(1)
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