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HC - Allahabad HC Overturns ITAT’s Dismissal of Recall Application, Citing Misplacement of Section 254(2) Limitation Period Invocation; Directs Reconsideration Under Rule 24.
Purnagiri Rice Mill Vs Union Of India
(2023) TaxCorp(LJ) 32514 (HC-ALLAHABAD) · Section 254(2)
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ITAT - Kolkata Tribunal Rejects Revision u/s 263, Validates AO's Decisions.
IMC LIMITED VERSUS PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA
(2023) TaxCorp(LJ) 32513 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=107600&Category=ITAT&CategoryType=Zip
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ITAT - Ahmedabad Tribunal Quashes Reopening of Assessment u/s 147: Cites Absence of Concrete Material and Non-Application of Mind.
ISL CONSULTING LTD. VERSUS DCIT, CIR. 2 (1) (1) AHMEDABAD.
(2023) TaxCorp(LJ) 32512 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107601&Category=ITAT&CategoryType=Zip
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HC - Madras High Court Condemns Repeated Reassessments: Department's Misuse of Ashish Agarwal's Liberty Rejected.
VELLORE INSTITUTE OF TECHNOLOGY VERSUS ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) , INCOME TAX DEPARTMENT, CHENNAI
(2023) TaxCorp(LJ) 32510 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=90773&Category=Judgment&CategoryType=Zip
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HC - Calcutta High Court Upholds CSR Expenditure as Allowable Business Expenditure for AY 2014-15.
PRINCIPAL COMMISSIONER OF INCOME TAX 1 VERSUS SHRI RAMESH PRASAD SAO
(2023) TaxCorp(LJ) 32508 (HC-CALCUTTA) · https://taxcorp.in/FileOpenDT.aspx?ID=90777&Category=Judgment&CategoryType=Zip
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SC - Supreme Court Sets Clear Timeline for Sec.153C Assessments: Forwarding Date Takes Precedence Over Search Date.
Jasjit Singh Vs COMMISSIONER OF INCOME TAX 14
(2023) TaxCorp(LJ) 32507 (SC) · Section 153C
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ITAT - Mumbai ITAT Recognizes Separate Benefits for Mauritian Investors: STCG Exemptions & LTCL Carry-Forward Approved.
Indium IV (Mauritius) Holdings Limited Vs DCIT (International transaction)-2(2)(1)
(2023) TaxCorp(LJ) 32506 (ITAT-MUMBAI)
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ITAT - DIN for DRP Directions Not Found on Portal, Delhi ITAT Annuls Resulting Assessment Order.
Berlian McDermott Sdn.Bhd Vs ACIT
(2023) TaxCorp(LJ) 32505 (ITAT-DELHI)
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ITAT - Delhi Tribunal Upholds Greater Scrutiny for Closely Held Companies in Share Transactions.
M/S. LAYOG PROPERTIES PVT. LTD. VERSUS ITO WARD-15 (2) NEW DELHI.
(2023) TaxCorp(LJ) 32504 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107582&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal Highlights Genuine Business Intent: A Call for Transparent Cross-Border Transactions.
RELIGARE ENTERPRISES LTD. VERSUS ACIT, CIRCLE-19 (1) , NEW DELHI
(2023) TaxCorp(LJ) 32503 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107583&Category=ITAT&CategoryType=Zip
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HC - Delhi HC Clarifies Expenditure Classification for Hyatt Regency: Emphasizes Legal Interpretation Over Bookkeeping Practices.
Asian Hotels Ltd Vs COMMISSIONER OF INCOME TAX-I
(2023) TaxCorp(LJ) 32498 (HC-DELHI)
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HC - Jharkhand HC Orders Refund of TCS Wrongly Collected from Adhunik Power, Emphasizes Fair Tax Practices.
Adhunik Power & Natural Resources Ltd Vs Union of India
(2023) TaxCorp(LJ) 32497 (HC-JHARKHAND)
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ITAT - Delhi Tribunal Rules in Favor of Assessee: Not All Support Services Qualify as Technical Services under Indo-Singapore DTAA.
DCIT CIRCLE 1 (1) (1) , INTERNATIONAL TAXATION, CIVIC CENTRE, NEW DELHI VERSUS CEVA ASIA PACIFIC HOLDINGS COMPANY PTE. LTD. AND (VICE-VERSA)
(2023) TaxCorp(LJ) 32496 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107572&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal's Verdict: Exemption Under Section 10(38) Cannot Be Denied; Sale of MARL Shares Not Bogus.
ANOOP KUMAR GUPTA VERSUS ACIT CIRCLE CIRCLE-07 NEW DELHI
(2023) TaxCorp(LJ) 32495 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107574&Category=ITAT&CategoryType=Zip
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ITAT - Mumbai ITAT Vacates Stay for NSE Clearing Ltd: Repeated Adjournments Based on Pending Order of Parent Company Not Justifiable.
NSE clearing Ltd Vs DCIT
(2023) TaxCorp(LJ) 32490 (ITAT-MUMBAI)
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HC - Court Dismisses IDFC's Reassessment Over Lack of New Evidence.
IDFC Limited Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32488 (HC-MADRAS)
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HC - Analysis of Madras High Court Decision on Time Limit for Completion of Assessment u/s 153A.
M/S. AGNI ESTATES AND FOUNDATIONS PRIVATE LIMITED. REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. T.G. BALAJI VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 (1), CHENNAI
(2023) TaxCorp(LJ) 32484 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=90737&Category=Judgment&CategoryType=Zip
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HC - Calcutta High Court Validates Explanation to Section 10AA(1), Rejects Constitutional Challenges.
IFGL REFRACTORIES LTD. & ANR. VERSUS UNION OF INDIA & ORS.
(2023) TaxCorp(LJ) 32482 (HC-CALCUTTA) · https://taxcorp.in/FileOpenDT.aspx?ID=90741&Category=Judgment&CategoryType=Zip
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HC - Karnataka HC Overturns ITAT Decision on Working Capital Loan Waiver Taxability: Emphasizes Supreme Court Ruling in Mahindra.
I.G. Petrochemicals Ltd Vs The DCIT
(2023) TaxCorp(LJ) 32481 (HC-KARNATAKA) · Section 28(iv)
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ITAT - Nagpur ITAT Clarifies Bank's TDS Obligations Under Sec.194A in Light of Form 15G/H.
Bank of India Vs DCIT
(2023) TaxCorp(LJ) 32480 (ITAT-NAGPUR)
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