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Mumbai ITAT Rules Speaking Order Not Necessary for Adjustment Under Sec 143(1)(a) Based on Tax Audit Report
Joyo Plastics Vs ACIT
(2024) TaxCorp(LJ) 33980 (ITAT-MUMBAI) · Section 143(1)(a)
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Kerala HC Allows Stock Valuation Based on LIFO for Assessees Who Filed ROI Before Enactment of Retrospective Substitution of Sec 145A
P.A.JOSE Vs UNION OF INDIA
(2024) TaxCorp(LJ) 33979 (HC-KERALA) · Section 145A
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Mumbai ITAT Allows 100% Deduction for Sec 80G(2)(a)(iiif) Donation, Upholds Sec 80GGA Claim Clubbed with Sec 80G in ITR
RD Tata Trust Vs The Asst. Commissioner of Income Tax
(2024) TaxCorp(LJ) 33972 (ITAT-MUMBAI) · Sections 80G(4), 80G(2)(a)(iiif), 80GGA
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Bangalore ITAT Rules Ad Hoc Disallowance of Expenses Without Documentary Evidence Must Be Based on Scientific & Rational Method
Nama Venkataramanaswamy Narayan Babu Vs The Asst. Commissioner of Income Tax
(2024) TaxCorp(LJ) 33971 (ITAT-BANGALORE)
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Delhi ITAT Rules CRM Services Are Neither FTS Nor Royalty Under Income Tax Act and India-Singapore DTAA
Salesforce.com Singapore Pte Ltd Vs ACIT
(2024) TaxCorp(LJ) 33970 (ITAT-DELHI)
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Delhi ITAT Sets Aside Ex-Parte NFAC Order Under Sec 250 Due to Overlooked Adjournment Application
Meharban Ali Vs ITO
(2024) TaxCorp(LJ) 33969 (ITAT-DELHI) · Section 250
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Swiss Foundation Secures Tax Refund in Spain Based on Double Taxation Avoidance Agreement
Beatrice Ederer Weber Stiftung Foundation Vs Foreign Court Spain
(2024) TaxCorp(LJ) 33962 (HC-Forein)
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Mumbai ITAT Rules Property Possession Date Relevant for Sec 54 Deduction, Under-Construction Property Not Considered as 'Purchase'
Sunil Amritlal Shah Vs The Income Tax Officer(IT)
(2024) TaxCorp(LJ) 33961 (ITAT-MUMBAI) · Section 54
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Rajasthan HC Quashes Reassessment Notices under Sec.148/148A, Holds Sec.153C Applicable for Search Cases
Tirupati Construction Company Vs Income Tax Officer
(2024) TaxCorp(LJ) 33960 (HC-RAJASTHAN) · Sections 148, 148A, 153C
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Kolkata ITAT Holds Assessment Order under Section 147 Invalid Due to Absence of Valid Notice under Section 148 Issued by Jurisdictional AO
KRISHNA CHANDRA MONDAL VERSUS ACIT, CIR. -23 (1) , HOOGHLY
(2024) TaxCorp(LJ) 33959 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=111701&Category=ITAT&CategoryType=Zip
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Jodhpur ITAT Rules on Additions Made on Basis of Cash Received for Termination of Property Purchase Agreement and Business Expenses Related to Disputed Agreements
AZRA PRAVEEN LH MOHAMMAD AKIL SHAIKH VERSUS DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, UDAIPUR
(2024) TaxCorp(LJ) 33958 (ITAT-JODHPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=111702&Category=ITAT&CategoryType=Zip
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Calcutta HC Denies Sec 80IB Deduction on Profits from Repairs & Maintenance Service of Moulds, Holds No Direct Nexus with Manufacturing Activity
RAJESH KUMAR DROLIA (HUF) VERSUS COMMISSIONER OF INCOME TAX (CENTRAL-III) , KOLKATA
(2024) TaxCorp(LJ) 33954 (HC-CALCUTTA) · https://taxcorp.in/FileOpenDT.aspx?ID=92569&Category=Judgment&CategoryType=Zip
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Calcutta High Court Upholds Tax Liability for Foreign Company, Dismisses Appeal
The Royal Bank of Scotland N.V. Vs Commissioner of Income Tax
(2024) TaxCorp(LJ) 33953 (HC-CALCUTTA) · Section 90
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Supreme Court Affirms Filing of Sec. 44AB Report as Financial Statements Prepared for Bank Purposes Despite DGCEI's Seizure, Confirms Penalty
Laurel Wires Ltd Vs The Income Tax Officer
(2024) TaxCorp(LJ) 33952 (SC) · Section 44AB
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Delhi ITAT Sets Aside Section 263 Order, Holds Invocation of Revision Solely Based on AO's Proposal Untenable Sans Independent Application of Mind
Ahlcon Parenterals (India) Ltd Vs Pr. CIT-3
(2024) TaxCorp(LJ) 33951 (ITAT-DELHI)
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Allahabad High Court Expounds Conditions for Initiating Section 148A Proceedings, Holds Revenue Not Obligated to Deal with Objections Individually
Rahul Sachan Vs Income Tax Officer
(2024) TaxCorp(LJ) 33944 (HC-ALLAHABAD) · Section 148A
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Chandigarh ITAT Holds Revision Under Section 263 Invalid, Finds AO Examined Section 80P Claim with Due Application of Mind
The Mullanpur Garibdas Co-operative Multipurpose Society Vs The PCIT-II
(2024) TaxCorp(LJ) 33943 (ITAT-CHANDIGARH) · Section 80P
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Delhi ITAT Rules That Treating All Services as Consultancy Based on One Term of Agreement is Untenable; Providing Information on Tariff Change is Not FTS
Lx Pantos India Private Limited Vs ACIT
(2024) TaxCorp(LJ) 33936 (ITAT-DELHI)
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Punjab and Haryana High Court Quashes 153A Proceedings Initiated Without Search, Holds 'Panchnama' Not Authorization to Conduct Search
Misty Meadows Private Limited Vs Union of India and others
(2024) TaxCorp(LJ) 33935 (HC-HP) · Section 153A
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Delhi High Court Holds Sec. 153D Approval to be Accorded for "Each Assessment Year" Separately, Mechanical Approval Invalidates Assessment
Shiv Kumar Nayyar Vs PR. COMMISSIONER OF INCOME TAX -15
(2024) TaxCorp(LJ) 33934 (HC-DELHI) · Section 153D
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