-
ITAT - Delhi ITAT Exempts Satellite Transmission Services from 'Royalty' Tax, Aligning with New Skies Precedent.
Inmarsat Solutions BV Vs ACIT
(2023) TaxCorp(LJ) 32841 (ITAT-DELHI)
-
HC - Delhi HC Affirms Non-Taxability of Indirect Transfer of Shares, Deems Explanatory Amendments Retrospective.
Augustus Capital PTE Ltd Vs THECOMMISSIONEROFINCOMETAX-INTERNATIONAL
(2023) TaxCorp(LJ) 32834 (HC-DELHI) · Section 9(1)(i)
-
FC - Pakistan Supreme Court Classifies Software Lease Payments as Royalty, Overturns High Court Ruling.
Inter Quest Informatics Services Vs Foreign Court
(2023) TaxCorp(LJ) 32833 (FOREIGN)
-
ITAT - Delhi ITAT Relieves LG India from TDS Liability on Notional Profits of LG Korea’s PE.
LG Electronics India Ltd Vs ITO(TDS)
(2023) TaxCorp(LJ) 32832 (ITAT-DELHI)
-
ITAT - Mumbai Tribunal Overturns Addition under Section 68, Upholds Legitimacy of Assessee's Share Transactions.
M/S USHA VINOD PAREKH (LR OF LATE SHRI VINODKUMAR SHESHMAL PAREKH) VERSUS THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 22 (1) , MUMBAI
(2023) TaxCorp(LJ) 32831 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108785&Category=ITAT&CategoryType=Zip
-
ITAT - Jaipur Tribunal Overturns Penalty for Non-Audited Accounts, Citing Lack of Book Maintenance as Key.
UMA MANDAL VERSUS INCOME TAX OFFICER, WARD-5 (2) , JAIPUR
(2023) TaxCorp(LJ) 32830 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108787&Category=ITAT&CategoryType=Zip
-
ITAT - Delhi Tribunal Sets New Benchmarks in Comparable Selection for TP Adjustments in Software and ITES Segments.
APTIVE COMPONENTS INDIA P. LTD, (FORMERLY KNOWN AS DELPHI AUTOMOTIVE SYSTEMS P. LTD) VERSUS DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-7 (1) , NEW DELHI
(2023) TaxCorp(LJ) 32829 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108754&Category=ITAT&CategoryType=Zip
-
ITAT - Delhi Tribunal Upholds Capitalization of Interest Paid to NOIDA in Project Expenses.
ITO, WARD-15 (3) , NEW DELHI VERSUS LOGIX BUILDCON PVT. LTD
(2023) TaxCorp(LJ) 32827 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108750&Category=ITAT&CategoryType=Zip
-
ITAT - Delhi ITAT Rules in Favor of German Company: Offshore Supplies & Services Not Taxable in India.
DSD Noell GMBH Vs Dy./Asst. CIT
(2023) TaxCorp(LJ) 32824 (ITAT-DELHI)
-
ITAT - Mumbai ITAT Rules in Favor of Assessee on Multiple Tax Deduction Claims.
DAM CAPITAL ADVISORS LIMITED VERSUS DCIT-4 (1) (1) , MUMBAI
(2023) TaxCorp(LJ) 32823 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108756&Category=ITAT&CategoryType=Zip
-
ITAT - Jaipur ITAT Upholds Assessee's Right to Claim Foreign Tax Credit Post Original Return Filing Deadline.
ABHINAV JHALANI VERSUS THE ACIT (INT. TAX) , JAIPUR
(2023) TaxCorp(LJ) 32822 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108758&Category=ITAT&CategoryType=Zip
-
ITAT - Pune ITAT Dismisses Assessee's Claim for Common Cost Allocation, Adjusts Comparable Selection.
M/S. PERSISTENT SYSTEMS LIMITED, “BHAGEERATH” VERSUS ASSESSMENT UNIT, INCOME TAX DEPARTMENT
(2023) TaxCorp(LJ) 32821 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=108759&Category=ITAT&CategoryType=Zip
-
ITAT - Mumbai ITAT Restores Interest Expense Issue on Unsecured Debentures to AO for De Novo Adjudication.
ASSTT. COMMISSIONER OF INCOME TAX CIRCLE-3 (1) (1) , MUMBAI VERSUS M/S. RUSTOMJEE REALTY PRIVATE LIMITED
(2023) TaxCorp(LJ) 32820 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108763&Category=ITAT&CategoryType=Zip
-
HC - Orissa High Court Validates Expenditure on Employee Welfare School as Allowable Business Expense.
PRINCIPAL COMMISSIONER OF INCOME TAX- I, BHUBANESWAR VERSUS PARADEEP PHOSPHATES LIMITED
(2023) TaxCorp(LJ) 32818 (HC-ORISSA) · https://taxcorp.in/FileOpenDT.aspx?ID=91277&Category=Judgment&CategoryType=Zip
-
ITAT - Jabalpur ITAT Third Member Rules in Favor of Assessee, Declaring Regular Assessment under Section 143(3) Invalid Post-Search.
Kalyanika Infra Mega Ventures Pvt. Ltd Vs The DCIT
(2023) TaxCorp(LJ) 32817 (ITAT-JABALPUR) · Sections 143(3), 153C
-
ITAT - Mumbai ITAT Rules Against Reassessment Triggered by Unconnected Third-Party Statement in Property Purchase Case.
Prashant Rameshchandra Samdani Vs ACIT
(2023) TaxCorp(LJ) 32816 (ITAT-MUMBAI) · Section 132(4)
-
ITAT - Chandigarh Tribunal Quashes Assessment Beyond Six Years under Section 153A for Lack of Incriminating Evidence.
SHRI KAWALJIT SINGH VERSUS ACIT, CENTRAL CIRCLE-2, CHANDIGARH AND SHRI AVTAR SINGH VERSUS ACIT, CENTRAL CIRCLE-2, CHANDIGARH
(2023) TaxCorp(LJ) 32814 (ITAT-CHANDIGARH) · https://taxcorp.in/FileOpenDT.aspx?ID=108729&Category=ITAT&CategoryType=Zip
-
ITAT - Tribunal Upholds Deduction for 'Mark to Market' Loss in Forex Hedging, Overruling CBDT Instruction.
CONCENTRIX SERVICES INDIA PRIVATE LIMITED, [FORMERLY KNOWN AS MINACS PRIVATE LIMITED, MINACS LIMITED & ADITYA BIRLA MINACS WORDLWIDE LIMITED] VERSUS DEPUTY COMMISSIONER OF INCOME TAX, 10 (2) (2), MUMBAI
(2023) TaxCorp(LJ) 32813 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108731&Category=ITAT&CategoryType=Zip
-
HC - Madras HC Annuls Reassessment Proceedings on Capital Gains Exemption, Citing Complete Disclosure by Assessee.
S. Uttam Chand Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32807 (HC-MADRAS)
-
HC - Allahabad HC Upholds ITAT’s Decision Against Fragmentation of Composite Contracts for TDS Purposes.
Lalitpur Power Generation Co. Ltd Vs The Commissioner Of Income Tax (Tds) And Anothe
(2023) TaxCorp(LJ) 32800 (HC-ALLAHABAD)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.