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ITAT - Singapore Subsidiary of BVI Co. Granted Treaty Benefits; ITAT Criticizes Revenue's Prejudiced Approach.
The Golden State Capital Ptv Ltd Vs DCIT
(2023) TaxCorp(LJ) 32265 (ITAT-DELHI)
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ITAT - Mumbai ITAT Rejects Taxability Due to Lack of DVO Reference and Ignored Valuation Report.
Elvis Zepherin Crasto Vs Income Tax Officer
(2023) TaxCorp(LJ) 32264 (ITAT-MUMBAI)
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ITAT - Interest paid on borrowings can be allowable against FD income under Section 57, provided a reasonable nexus exists, Says Mumbai ITAT.
D D & Co. Vs ACIT
(2023) TaxCorp(LJ) 32263 (ITAT-MUMBAI)
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HC - Karnataka HC's Ruling on United Spirits and its Rs.87 Cr. Refund.
United Spirits Limited Vs ASSISTANT COMMISSIONER OF INCOME-TAX
(2023) TaxCorp(LJ) 32254 (HC-KARNATAKA)
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ITAT - Mumbai ITAT Rules in Favor of Fox International: Distribution Revenue Not Deemed Royalty.
Fox International Channels (US) Inc {now known as TFCF International Channels (US). Inc} Vs DCIT
(2023) TaxCorp(LJ) 32246 (ITAT-MUMBAI)
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ITAT - Revenue Duty-Bound to Rework Valuation or Adopt Other Method Available Which is NAV After Rejecting Assessee's Method Under Section 56(2)(viib), Says Delhi ITAT.
Movefast Automobiles Pvt. Ltd Vs ITO
(2023) TaxCorp(LJ) 32235 (ITAT-DELHI) · Section 56(2)(viib)
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ITAT - Delhi ITAT Upholds Taxability of Design Service Receipts as FTS, Emphasizes 'Make Available' Clause of India-Singapore DTAA.
Gensler Singapore Private Limited Vs JCIT
(2023) TaxCorp(LJ) 32228 (ITAT-DELHI)
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HC - Delhi HC Quashes Penalty Order Passed After Delayed Period
HINDUSTAN COCA COLA BEVERAGES PVT. LTD. Vs PR. COMMISSIONER OF INCOME TAX (TDS)- 1
(2023) TaxCorp(LJ) 32220 (HC-DELHI) · Section 271C
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ITAT - Assessees Entitled to Advance Tax Credit Left Unclaimed in ITR (original or revised), Rules Mumbai ITAT.
Damco India Pvt. Ltd Vs Commissioner of Income Tax
(2023) TaxCorp(LJ) 32219 (ITAT-MUMBAI)
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HC - Allahabad HC Overrules Revisionary Order; Imposes Cost on Revenue for Violating Natural Justice.
M.L. Chains Vs The Pr. Commissioner Of Income Tax
(2023) TaxCorp(LJ) 32216 (HC-ALLAHABAD)
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ITAT - Delhi ITAT Declares Software Supply Not Taxable in India, Rejecting Claims of Conducting Core Software Business by Foreign Employees.
Automation Anywhere Inc. Vs DCIT
(2023) TaxCorp(LJ) 32208 (ITAT-DELHI)
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ITAT - Delhi ITAT's Ruling on Cash Deposits during Demonetisation & Other Issues
Jagson International Ltd Vs DCIT
(2023) TaxCorp(LJ) 32200 (ITAT-DELHI)
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HC - Bombay HC Upholds ITAT Order Allowing Radio City Expenses on Termination of Advertising Contract and Depreciation on Non-Compete Fee under Restrictive Covenant Agreement.
Music Broadcast Private Limited Vs Pr. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32179 (HC-BOMBAY)
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HC - Delhi HC Directs Refund of Invalid TDS Demand deposited with the Revenue; Imposes Rs. 50,000 Cost on Punjab and Sind Bank.
Punjab and Sind Bank Vs ADDL. COMMISSIONER OF INCOME TAX-TDS
(2023) TaxCorp(LJ) 32172 (HC-DELHI)
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ITAT - Mumbai ITAT Upholds Revisionary Proceedings Due to AO's Lack of Application of Mind on Section 43CA.
Shree Laxmi Enterprises Vs PCIT
(2023) TaxCorp(LJ) 32171 (ITAT-MUMBAI) · Section 43CA
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HC - Bombay HC Rules Revisionary Jurisdiction Invalid if PCIT Simply Disagrees with AO's View.
American Spring & Pressing Works Pvt. Ltd Vs Pr. Commisioner of Income Tax-12
(2023) TaxCorp(LJ) 32170 (HC-BOMBAY)
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ITAT - Mumbai ITAT Upholds Allowability of Port Rent Deduction Under Section 80-IA.
PNP Maritime Services Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32169 (ITAT-MUMBAI) · Section 80-IA
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ITAT - Bangalore ITAT Rules IUC Charges Not Taxable as Royalty; Rejects Revenue's Process & Equipment Royalty Plea;India-Spain DTAA.
Telefonica Depreciation Espana SA Vs The ACIT(IT), DCIT(IT)
(2023) TaxCorp(LJ) 32161 (ITAT-BANGALORE)
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SC - SC Upholds Taxability of Clubs on FD Interest Income, Affirms 'Mutuality' Principle Limitations.
Secunderabad Club and others Vs C.I.T.-V ETC.
(2023) TaxCorp(LJ) 32160 (SC)
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ITAT - Mumbai ITAT Confirms 20% Payment Based on 'Disputed Demand,' Extends Stay for eBay Singapore.
eBay Singapore Services Pvt Ltd Vs DCIT
(2023) TaxCorp(LJ) 32159 (ITAT-MUMBAI)
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