-
HC - Delhi HC Rules No TDS under Section 195 on Purchases from Overseas Group Companies, Upholds Non-Discrimination Clause.
Mitsubishi Corporation India Pvt. Ltd Vs The Commissioner of Income Tax-Ii
(2024) TaxCorp(LJ) 33339 (HC-DELHI) · Sections 40(a)(i), 195
-
ITAT - Hyderabad ITAT Disallows 'Speed Money' Paid for Obtaining Government Contracts, Rejects Telescoping of Admitted Income.
Nagarjuna Construction Company Ltd (NCCL) Vs Dy.CIT
(2024) TaxCorp(LJ) 33338 (ITAT-HYDERABAD)
-
ITAT - OYO's Minimum Guarantee Payments to Hotels Not Subject to TDS Under Section 194C: ITAT.
Oravel Stays Pvt Ltd Vs The A.C.I.T
(2024) TaxCorp(LJ) 33331 (ITAT-DELHI) · Section 194C
-
Excluding electoral bonds from Sec.13A ‘political contribution record’ violates citizens' right to information
Association for Democratic Reforms & Others Vs Union of India & Ors.
(2024) TaxCorp(LJ) 33330 (SC) · Section 13A
-
HC - Delhi HC Remands Boston Scientific's Case on Doctor's Consultancy Fee Disallowance in Light of Apex Labs Judgment.
Boston Scientific India Pvt. Ltd Vs Commissioner of Income Tax & Anr.
(2024) TaxCorp(LJ) 33329 (HC-DELHI)
-
ITAT - Mining Contractor's Overburden Removal Expenses Allowed as Revenue Expenditure Under Section 37(1).
South West Mining Limited Vs ITO
(2024) TaxCorp(LJ) 33328 (ITAT-BANGALORE) · Section 35E
-
HC - Delhi HC Allows Weighted Deduction for R&D Facility Expenditure Incurred Before DSIR Approval.
Nagravision India Private Limited Vs Secretary, Department of Scientific And Industrial Research
(2024) TaxCorp(LJ) 33322 (HC-DELHI) · Section 35(2AB)
-
SC - Supreme Court Upholds Delhi High Court's Guidelines for Reopening Tax Assessments.
Sabh infrastructure Ltd Vs Asst. Commissioner of Income Tax
(2024) TaxCorp(LJ) 33321 (SC)
-
HC - Delhi HC Rules 'Playout Services' Not Taxable as FTS, Rejects Revenue's Appeal.
Planetcast International Pte Vs Pr. Commissioner of Income Tax (Intl Tax 2)
(2024) TaxCorp(LJ) 33320 (HC-DELHI)
-
Delhi Tribunal Rules No Permanent Establishment of Foreign Company in India for Airline and Hotel Booking Services
SABRE GLBL INC. MR. TARANDEEP SINGH, ADV. C/O. MS ASSOCIATES VERSUS ASSTT. COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, NEW DELHI
(2024) TaxCorp(LJ) 33319 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=110250&Category=ITAT&CategoryType=Zip
-
Kolkata Tribunal Declares Reopening of Assessment Under Section 147 Invalid Due to Lack of Independent Application of Mind by AO
P.L. GOENKA HUF VERSUS INCOME TAX OFFICER, WARD – 29 (4) , KOLKATA
(2024) TaxCorp(LJ) 33316 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=110256&Category=ITAT&CategoryType=Zip
-
Jaipur Tribunal Rules in Favor of Assessee, Limits PCIT's Revisionary Powers Under Section 263
SOURABH SHARMA JAIPUR VERSUS PCIT, JAIPUR-2
(2024) TaxCorp(LJ) 33315 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=110257&Category=ITAT&CategoryType=Zip
-
Supreme Court Upholds Classification of Telecom Licence Fees as Capital Expenditure, Dismisses Bharti Hexacom's Review Petition
Bharti Hexacom Limited Vs Commissioner Of Income Tax
(2024) TaxCorp(LJ) 33313 (SC)
-
HC - Delhi High Court Allows Huawei to Repatriate Royalty, Eases Restraint Amid Ongoing Search Assessment.
Huawei Telecommunications (India) Company Private Limited Vs The Deputy Director Of Income Tax
(2024) TaxCorp(LJ) 33312 (HC-DELHI)
-
ITAT - Settlor Status Alone Insufficient to Establish Beneficial Ownership: ITAT Deletes Black Money Act Addition.
Narayanaswamy Ramamoorthy Vs The Deputy Director of Income Tax
(2024) TaxCorp(LJ) 33310 (ITAT-CHENNAI)
-
Mumbai Tribunal Quashes Reassessment under Section 147, Upholds Exemption Eligibility under Section 11
THE ACIT, CIRCLE -7 (1) , DELHI VERSUS M/S. DAYAL STEEL P. LTD., DELHI
(2024) TaxCorp(LJ) 33309 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=110237&Category=ITAT&CategoryType=Zip
-
Mumbai Tribunal Approves Assessee's Valuation Method for Unquoted Equity Shares Under Section 56
KEEP LEARNING RESOURCES PRIVATE LIMITED D-WING VERSUS INCOME TAX OFFICER – 12 (3) (2) , MUMBAI
(2024) TaxCorp(LJ) 33308 (ITAT-MEERUT) · https://taxcorp.in/FileOpenDT.aspx?ID=110239&Category=ITAT&CategoryType=Zip
-
Calcutta High Court Quashes Reassessment Notices for AY 2013-14 and 2014-15 as Time-Barred
Arati Marketing Pvt. Ltd Vs Union of India & Ors.
(2024) TaxCorp(LJ) 33303 (HC-CALCUTTA)
-
ITAT - Sabre GLBL Inc. Prevails: No Permanent Establishment in India, Distinguishing from Galileo Case.
Sabre GLBL Inc. Vs ACIT
(2024) TaxCorp(LJ) 33302 (ITAT-DELHI)
-
Bombay HC: No Distinction in ESI/PF Contribution Disallowance during ITR Processing and Assessment
Rohan Korgaonkar Vs DCIT
(2024) TaxCorp(LJ) 33301 (HC-BOMBAY)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.