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HC - Bombay High Court Quashes Reassessment Notice, Holds Gift of Shares Not Liable for Capital Gains Tax
Jai Trust Vs The Union of India
(2024) TaxCorp(LJ) 33852 (HC-BOMBAY)
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Federation of All India Vyapar Mandal Withdraws Writ Petition Challenging Constitutional Validity of Section 43B(h) with Liberty to Approach High Court
Federation Of All India Vyapar Mandal Vs UNION OF INDIA & ORS.
(2024) TaxCorp(LJ) 33851 (SC) · Section 43B(h)
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HC - Bombay High Court Quashes Assessment Order Over Disparity in Show Cause Notice and Final Order, Holds SCN Not an 'Empty Formality'
Vivek Jaisingh Asher Vs Income Tax Officer
(2024) TaxCorp(LJ) 33850 (HC-BOMBAY)
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Delhi HC Sets Aside Assessment Order, Directs AO to Reconsider Case After Providing Reasonable Opportunity for Hearing
Global Vectra Helicorp Limited Vs ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT
(2024) TaxCorp(LJ) 33849 (HC-DELHI)
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ITAT - Amritsar ITAT Holds Reassessment Proceedings Invalid Due to Non-Issuance of Statutory Notice Under Section 143(2).
ASHISH SHARMA VERSUS ITO, WARD 5 (1) , AMRITSAR.
(2024) TaxCorp(LJ) 33847 (ITAT-AMRITSAR) · https://taxcorp.in/FileOpenDT.aspx?ID=111435&Category=ITAT&CategoryType=Zip
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Pune ITAT Deletes Addition Under Section 68 for NBFC, Upholds Genuine Cash Receipts During Demonetization
Shrijeet Finance Private Limited Vs The Assistant Commissioner of Income Tax
(2024) TaxCorp(LJ) 33842 (ITAT-PUNE) · Section 68
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Bangalore ITAT Rules Cost of Acquisition for Bonus Shares Allotted Before April 1, 2001 to be Nil; Rejects Assessee’s Contention on Section 55(2)(ac)
Zash Traders Vs ACIT
(2024) TaxCorp(LJ) 33841 (ITAT-BANGALORE) · Section 55(2)(ac)
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HC - Delhi High Court Rules No Time Limit Prescribed for Filing Compounding Application under Income Tax Act.
Earthcon Constructions Private Limited & Anr. Vs UNION OF INDIA & ORS
(2024) TaxCorp(LJ) 33834 (HC-DELHI)
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ITAT - Delhi ITAT Deletes Section 68 Addition for Unsecured Loan, Holds Lender's Source Accepted by AO.
Devki Nandan Maheshwari Vs ACIT
(2024) TaxCorp(LJ) 33833 (ITAT-DELHI) · Section 68
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Bombay HC Upholds Quashing of Reassessment Order, Citing Mere Change of Opinion as Grounds
HDFC Bank Ltd. (Successor to Business of Centurion Bank of Punjab Ltd.) Vs The Principal Commissioner of Income Tax-2
(2024) TaxCorp(LJ) 33832 (HC-BOMBAY)
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Kolkata ITAT Rules in Favor of Assessee: Entitlement to Interest on Refund from Beginning of AY 2017-18 Due to MAT Credit Set Off; Orders Interest on Unpaid Interest
SREI Infrastructure Finance Ltd Vs ACIT
(2024) TaxCorp(LJ) 33831 (ITAT-KOLKATA) · Section 244A
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HC - Bombay High Court Quashes JAO's Reassessment Notice Issued Post-Ashish Agarwal, Agrees with Telangana HC on Section 151A.
Hexaware Technologies Limited Vs Assistant Commissioner of Income Tax
(2024) TaxCorp(LJ) 33830 (HC-BOMBAY) · Section 151A
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ITAT - Delhi ITAT Rejects Taxability Under Section 44BB Without PE in India, Distinguishes SC Judgment in ONGC.
Computer Modelling Group Ltd Vs ACIT
(2024) TaxCorp(LJ) 33829 (ITAT-DELHI) · Section 44BB
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ITAT - Chandigarh ITAT Expounds on Section 80G Registration Framework, Directs CIT(E) to Re-examine Red Cross Society's Application.
Indian Red Cross Society Vs The CIT
(2024) TaxCorp(LJ) 33828 (ITAT-CHANDIGARH) · Section 80G
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Indian Tax Authorities Denied Assistance in International Tax Evasion Probe Due to Criminal Offense Basis
L Vs Foreign Court Switzerland
(2024) TaxCorp(LJ) 33827 (HC-Forein)
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HC - Directives from the Bombay HC: Revenue Reassessed on Residential Status Amidst Procedural Irregularity
Aldrin Alberto Araujo Soares Vs Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33826 (HC-BOMBAY) · Section 144C
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HC - Bombay HC Quashes Assessment Notices Issued Prior to Effective Date of NCLT-Approved Resolution Plan.
AMNS KHOPOLI LIMITED (FORMERLY KNOWN AS UTTAM GALVA STEELS LIMITED) , VERSUS ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX) , CIRCLE 1 (1) (1) , DELHI, UNION OF INDIA.
(2024) TaxCorp(LJ) 33825 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92407&Category=Judgment&CategoryType=Zip
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HC - Andhra Pradesh HC Directs Refund of Excess Tax Paid on Retention Money, Holds Error Apparent on Record.
M/S. BSCPL INFRASTRUCTURE LTD. VERSUS UNION OF INDIA AND ANOTHER
(2024) TaxCorp(LJ) 33824 (HC-AP) · https://taxcorp.in/FileOpenDT.aspx?ID=92408&Category=Judgment&CategoryType=Zip
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Bombay High Court: Section 147 Bars Reassessment of Income Subject to Appeal, Reassessment Notice Set Aside.
M/S. POONAM BUILDERS VERSUS ACIT, CENTRAL CIRCLE - 8 (4) , MUMBAI, PR. COMMISSIONER OF INCOME TAX, CENTRAL - 4, MUMBAI, UNION OF INDIA
(2024) TaxCorp(LJ) 33823 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92409&Category=Judgment&CategoryType=Zip
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HC - Bombay High Court Quashes Reopening Notices Based on Borrowed Material from DRI and Justice M.B. Shah Commission Report.
BALAJI MINES AND MINERALS PVT. LTD., THR. ITS DIRECTOR MUKESH MATHURADAS SAGLANI., SALITHO ORES PVT. LTD. VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1 AND 3 ORS.
(2024) TaxCorp(LJ) 33822 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92410&Category=Judgment&CategoryType=Zip
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