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ITAT - Bangalore ITAT Rules Interconnectivity Utility Charges Paid to Non-Resident Not Taxable as Royalty under Domestic Law and India-Japan DTAA.
KDDI Corporation Vs The DCIT
(2024) TaxCorp(LJ) 33761 (ITAT-BANGALORE)
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HC - Bombay HC: Purchases' Disallowance Unjustified Without Proof of Bogus Purchases and Rejection of Sales.
Max Flex and Imaging Systems Ltd Vs Principal Commissioner of Income Tax
(2024) TaxCorp(LJ) 33760 (HC-DELHI)
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ITAT - Section 80G Renewal Application Filed by Existing Trust within Sept 30, 2023 is Within Time: Chennai ITAT.
Teddy Trust Vs CIT (Exemption)
(2024) TaxCorp(LJ) 33758 (ITAT-CHENNAI) · Section 80G
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ITAT - Hyderabad ITAT Holds Penalty Order for 'Misreporting' of Income Unjustified When Notice and Assessment Order Mention 'Under-Reporting'.
Mohd. Sarwar Vs The Income Tax Officer
(2024) TaxCorp(LJ) 33757 (ITAT-HYDERABAD)
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ITAT - Receipts of a Danish company from Licensing 'Object Code Version' of Proprietary Software Not Taxable as Royalty: Delhi ITAT.
Saxo Bank A/S Vs ACIT
(2024) TaxCorp(LJ) 33749 (ITAT-DELHI)
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ITAT - Ahmedabad ITAT: Revenue's Onus to Dislodge Expenditure's Veracity Once Assessee Substantiates Claim; Remits Stock Valuation Issue for Verification.
Heubach Colour Pvt. Ltd Vs The ACIT
(2024) TaxCorp(LJ) 33742 (ITAT-AHMEDABAD)
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HC - Andhra Pradesh High Court Sets Aside Rectification Order for Non-Compliance with Mandatory Hearing Provisions.
M/S. APOLLO SPECIALITY HOSPITALS PVT. LTD. VERSUS DEPUTY COMMISSIONER OF INCOME TAX
(2024) TaxCorp(LJ) 33741 (HC-AP) · https://taxcorp.in/FileOpenDT.aspx?ID=92334&Category=Judgment&CategoryType=Zip
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HC - Madras High Court Orders Reassessment Due to Non-Consideration of Key Documents.
MANICKAM MALU PRASANNA VERSUS THE ASSESSMENT UNIT, THE INCOME TAX OFFICER, THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, COIMBATORE
(2024) TaxCorp(LJ) 33740 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=92335&Category=Judgment&CategoryType=Zip
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ITAT - Pune Tribunal Dismisses Appeal Based on Jurisdictional Authority of Assessing Officer’s Situs.
DY. COMMISSIONER OF INCOME TAX CIRCULE-1 (1) , PUNE. VERSUS BARCLAYS GLOBAL SERVICES PVT. LTD. (AS A SUCCESSOR TO BARCLAYS SHARED SERVICES PVT. LTD.)
(2024) TaxCorp(LJ) 33739 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=111175&Category=ITAT&CategoryType=Zip
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ITAT - Jodhpur Tribunal Rules on Tax Rate Application for Trust, Allows Exemption Under Specific Conditions.
SHRI DIGAMBAR JAIN MANDIR TRUST CHARANWAS VERSUS AO, MAKRANA, ITO, WARD-1, MAKRANA
(2024) TaxCorp(LJ) 33738 (ITAT-JODHPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=111176&Category=ITAT&CategoryType=Zip
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ITAT - Mumbai Tribunal Affirms Deduction Under Section 10B for Food Manufacturing Units.
ITO-4 (2) (4) , MUMBAI VERSUS M.M. POONJIAJI SPICES LTD AND M.M. POONJIAJI SPICES LTD VERSUS DCIT-4 (2) , MUMBAI
(2024) TaxCorp(LJ) 33737 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=111177&Category=ITAT&CategoryType=Zip
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SC - Dismissal of Review Petition by Supreme Court in Case Involving Late PF and ESI Contributions.
Kerala State Warehousing Corporation Vs The Commissioner of Income Tax
(2024) TaxCorp(LJ) 33734 (SC)
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HC - Gujarat HC Upholds Search Against Lawyer, Criticises Search Party's Conduct, and Rules on Attorney-Client Privilege.
Maulikkumar Satishbhai Sheth Vs INCOME TAX OFFICER ASSESSMENT UNIT 4(2)(6)
(2024) TaxCorp(LJ) 33733 (HC-GUJARAT)
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Treaty benefit on salary allowable sans TRC, basis tax compliance in Australia
Yogesh Kotiyal Vs ACIT
(2024) TaxCorp(LJ) 33731 (ITAT-DELHI)
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ITAT - Mumbai ITAT Quashes Time-Barred Reassessment for Non-Resident's Foreign Assets.
Jaspal Singh Sawhney Vs The Income Tax Officer
(2024) TaxCorp(LJ) 33730 (ITAT-MUMBAI)
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ITAT - Delhi ITAT Third Member Clarifies Distinctions Between Sec. 68 & Sec. 69, Rejects Alternative Invocation.
JMK Exports Vs The ACIT
(2024) TaxCorp(LJ) 33723 (ITAT-DELHI) · Sections 68, 69
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Madras HC: Failure to Request Personal Hearing Through Prescribed Mode Not Fatal in Faceless Assessment.
Bay-Forge Private Limited Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer
(2024) TaxCorp(LJ) 33715 (HC-MADRAS)
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HC - Madras HC Quashes Final Order Under Faceless Assessment Scheme Due to Non-Issuance of Draft Order.
Prakash Chand Jain Vs The Additional/ Joint/ Deputy/ Assistant Commissioner of Income Tax/ Income Tax Officer
(2024) TaxCorp(LJ) 33714 (HC-MADRAS)
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HC - Delhi HC Upholds NASSCOM's Exemption on Subscription Fee under Principle of Mutuality, Dismisses Revenue's Appeal.
National Association Of Software And Service Companies (NASSCOM) Vs Commissioner of Income Tax
(2024) TaxCorp(LJ) 33712 (HC-DELHI)
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Delhi HC: Valuation under Section 56(2)(viiib) Cannot be Rejected Solely on Inconsistency Between Projected and Actual Figures, Remits Matter for Fresh Assessment.
Abhirvey Projects Private Limited Vs Pr. Commissioner of Income Tax -1
(2024) TaxCorp(LJ) 33711 (HC-DELHI)
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