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The Revenue could not have issued a Section 148A(b) notice where the proceedings under the old regime was issued and served on Mar 31, 2021.
Nagesh Trading Co. Vs INCOME TAX OFFICER
(2022) TaxCorp(LJ) 30261 (HC-DELHI)
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Section 153C does not mandate that the proceedings under Section 153C can only be initiated in the cases where the incriminating material would culminate into an addition.
Ecstasy Buildcon Pvt. Ltd. Vs DCIT
(2022) TaxCorp(LJ) 30260 (ITAT-DELHI) · Sections 153C, 68, 69, 69A, 69B, 69C
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The services are in the nature of market survey and market research for the products of the parent company and getting information regarding the regulatory measures in USA.
Anand NVH Products Inc Vs ACIT
(2022) TaxCorp(LJ) 30259 (ITAT-DELHI)
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Impugned order is bad and not sustainable in law and is liable to be quashed for the reason that the impugned notice under Section 148A(b) under the newly amended Act was issued after expiry of three years from the end of relevant assessment year and the alleged escapement of income is below Rs.50 lakh.
Dinesh Kumar Goyal Vs Income Tax Officer
(2022) TaxCorp(LJ) 30258 (HC-CALCUTTA)
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The adjustment made as per Section 143(1) is covered under VsV Act.
Manoj Finvest Pvt. Ltd Vs PRINCIPAL COMMISSIONER OF INCOME-TAX
(2022) TaxCorp(LJ) 30257 (HC-DELHI)
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The expression educational institution when used in conjunction with University, cannot be given a very broader definition.
Hindi Sahitya Sammelan Vs Chief Commissioner of Income Tax
(2022) TaxCorp(LJ) 30256 (ITAT-ALLAHABAD)
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Section 41 has to be considered as a complete code by itself and Section 41(1) cannot be read in isolation with Section 41(4).
Sundaram Finance Ltd Vs The Joint Commissioner of Income Tax
(2022) TaxCorp(LJ) 30249 (HC-MADRAS)
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Order passed by the Calcutta HC is without any notice or opportunity to the Union of India and others, therefore is in violation of the principles of natural justice.
G.M. Foods & Ors Vs UNION OF INDIA
(2022) TaxCorp(LJ) 30248 (SC)
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Discount allowed by Vodafone Idea Ltd. to distributors on sale of pre-paid sim cards/recharge vouchers does not attract the provisions of Section 194H.
Vodafone Idea Ltd Vs Dy. Commissioner of Income Tax
(2022) TaxCorp(LJ) 30247 (ITAT-MUMBAI)
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The provisions of Section 14A are inapplicable as far as deductions, which are permissible and allowed under Chapter VIA are concerned.
IFFCO Ltd Vs THE PR. COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30241 (HC-DELHI)
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Deposit of employees' PF and ESI contribution specified under Section 36(1)(va) on or before the due date stipulated in the respective statutes to be an essential condition for claiming deduction.
Checkmate Services P. Ltd Vs COMMISSIONER OF INCOME TAX-1
(2022) TaxCorp(LJ) 30240 (SC)
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Section 195 has no application once the nature of payment is determined as salary and deduction has been made under Section 192.
BOEING India Pvt. Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30239 (HC-DELHI)
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Tax avoidance was its principal purpose or effect or, at least, tax avoidance was not merely an incidental purpose or effect of the arrangement.
Frucor Suntory New Zealand Limited Vs Foreign Court New Zealand
(2022) TaxCorp(LJ) 30238 (FOREIGN)
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Membership fee and subscription amounts received by trust/society from its members cannot be characterized as voluntary contribution within meaning of expression fund in Section 12.
Dudhsagar Research & Development Association Vs ACIT(Exemption)
(2022) TaxCorp(LJ) 30237 (ITAT-AHMEDABAD)
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Liability to deduct tax at source under Section 201 only arises when it is required to be deducted under the provisions of the Act.
Special Tahsildar Land Acquisition (General) Vs PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30236 (HC-KARNATAKA) · Section 201(1A)
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Revenue is directed to pass appeal effect orders and release the refund within eight weeks in MOL Corporation's writ petition involving tax refund of Rs.215.49 Cr. and Rs.72.55 Cr. along with interest thereon for AYs 2006-07 and 2007-08.
MOL Corporation Vs ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
(2022) TaxCorp(LJ) 30229 (HC-DELHI)
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Revenue was not justified in rejecting the assessee’s claim of deduction under 80P only on the ground that such a claim was not made in the return but during the course of assessment proceedings.
Krushi Vibhag Karmchari Vrund Sahakari Pat Sanstha Maryadit
(2022) TaxCorp(LJ) 30228 (ITAT-NAGPUR) · Section 80P
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The language employed in Section 12AB does not suggest that while granting registration under Section 12A, CIT(E) is empowered to stipulate any conditions subject to which registration shall be granted.
Chamber of Indian Charitable Trusts Vs PCIT
(2022) TaxCorp(LJ) 30227 (ITAT-MUMBAI) · Sections 12AB, 80G
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Intention of the Assessee was not to defraud the Revenue by violating the provisions of the Act or by evading taxes as the cash receipts have been duly disclosed in the sale deed as well as in the income tax returns.
Anuradha Chivukula Challa Vs The Additional Commissioner of Income-tax
(2022) TaxCorp(LJ) 30219 (ITAT-BANGALORE) · Section 271D
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The Equalisation Levy does not get attracted in the present case since the intention of levy is the targeted audience and party paying for the online advertisement who in the present case have no relation with India.
Prakash Chandra Mishra Vs Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 30218 (ITAT-JAIPUR)
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