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ITAT - Delhi Tribunal Upholds Greater Scrutiny for Closely Held Companies in Share Transactions.
M/S. LAYOG PROPERTIES PVT. LTD. VERSUS ITO WARD-15 (2) NEW DELHI.
(2023) TaxCorp(LJ) 32504 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107582&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal Highlights Genuine Business Intent: A Call for Transparent Cross-Border Transactions.
RELIGARE ENTERPRISES LTD. VERSUS ACIT, CIRCLE-19 (1) , NEW DELHI
(2023) TaxCorp(LJ) 32503 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107583&Category=ITAT&CategoryType=Zip
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HC - Delhi HC Clarifies Expenditure Classification for Hyatt Regency: Emphasizes Legal Interpretation Over Bookkeeping Practices.
Asian Hotels Ltd Vs COMMISSIONER OF INCOME TAX-I
(2023) TaxCorp(LJ) 32498 (HC-DELHI)
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HC - Jharkhand HC Orders Refund of TCS Wrongly Collected from Adhunik Power, Emphasizes Fair Tax Practices.
Adhunik Power & Natural Resources Ltd Vs Union of India
(2023) TaxCorp(LJ) 32497 (HC-JHARKHAND)
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ITAT - Delhi Tribunal Rules in Favor of Assessee: Not All Support Services Qualify as Technical Services under Indo-Singapore DTAA.
DCIT CIRCLE 1 (1) (1) , INTERNATIONAL TAXATION, CIVIC CENTRE, NEW DELHI VERSUS CEVA ASIA PACIFIC HOLDINGS COMPANY PTE. LTD. AND (VICE-VERSA)
(2023) TaxCorp(LJ) 32496 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107572&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal's Verdict: Exemption Under Section 10(38) Cannot Be Denied; Sale of MARL Shares Not Bogus.
ANOOP KUMAR GUPTA VERSUS ACIT CIRCLE CIRCLE-07 NEW DELHI
(2023) TaxCorp(LJ) 32495 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107574&Category=ITAT&CategoryType=Zip
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ITAT - Mumbai ITAT Vacates Stay for NSE Clearing Ltd: Repeated Adjournments Based on Pending Order of Parent Company Not Justifiable.
NSE clearing Ltd Vs DCIT
(2023) TaxCorp(LJ) 32490 (ITAT-MUMBAI)
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HC - Court Dismisses IDFC's Reassessment Over Lack of New Evidence.
IDFC Limited Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32488 (HC-MADRAS)
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HC - Analysis of Madras High Court Decision on Time Limit for Completion of Assessment u/s 153A.
M/S. AGNI ESTATES AND FOUNDATIONS PRIVATE LIMITED. REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. T.G. BALAJI VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 (1), CHENNAI
(2023) TaxCorp(LJ) 32484 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=90737&Category=Judgment&CategoryType=Zip
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HC - Calcutta High Court Validates Explanation to Section 10AA(1), Rejects Constitutional Challenges.
IFGL REFRACTORIES LTD. & ANR. VERSUS UNION OF INDIA & ORS.
(2023) TaxCorp(LJ) 32482 (HC-CALCUTTA) · https://taxcorp.in/FileOpenDT.aspx?ID=90741&Category=Judgment&CategoryType=Zip
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HC - Karnataka HC Overturns ITAT Decision on Working Capital Loan Waiver Taxability: Emphasizes Supreme Court Ruling in Mahindra.
I.G. Petrochemicals Ltd Vs The DCIT
(2023) TaxCorp(LJ) 32481 (HC-KARNATKATA) · Section 28(iv)
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ITAT - Nagpur ITAT Clarifies Bank's TDS Obligations Under Sec.194A in Light of Form 15G/H.
Bank of India Vs DCIT
(2023) TaxCorp(LJ) 32480 (ITAT-NAGPUR)
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HC - Faulty 'Reason to Believe' on Non-Filing Leads Delhi HC to Overturn Reassessment Notice.
TARLOCHAN LAL GOEL Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32478 (HC-DELHI)
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ITAT - Hyderabad Tribunal Disallows Section 80IA Deduction to Constituent of AOP/Joint Ventures.
DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2 (1) , HYDERABAD. VERSUS M/S. HES INFRA PRIVATE LIMITED
(2023) TaxCorp(LJ) 32477 (ITAT-HYDERABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107510&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal Grants Relief to Assessee from Penalty u/s 270A, Cites Lack of Mala Fide Intent and Voluntary Withdrawal of Excess Deduction Claim.
M/S. JAYPEE CEMENT CORPORATION LTD VERSUS ACIT, CIRCLE-5 (1) (1) , NOIDA
(2023) TaxCorp(LJ) 32476 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107514&Category=ITAT&CategoryType=Zip
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ITAT - Ahmedabad Tribunal Ruling on Unaccounted Cash Seizure and Retraction of Disclosure.
M/S. NEW INDIA ANGADIA SERVICE VERSUS DY. CIT, CIRCLE-1 (3) , GUJARAT
(2023) TaxCorp(LJ) 32475 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107515&Category=ITAT&CategoryType=Zip
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HC - Gujarat High Court Quashes Reassessment under Section 147, Citing Complete Disclosure by Assessee and Lack of Fresh Tangible Material.
SHEFALI CHINTAN PARIKH VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 5 (2) (1)
(2023) TaxCorp(LJ) 32473 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=90714&Category=Judgment&CategoryType=Zip
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HC - Telangana HC Upholds TDS Proceedings on Non-Residents; Contradicts Delhi HC on 'Reasonable Period' Concept.
Dr. Reddys Laboratories Limited Vs The Deputy Commissioner of Income Tax I
(2023) TaxCorp(LJ) 32471 (HC-AP) · Section 201
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ITAT - Pune ITAT Upholds Additions, Citing 'Fraud Doctrine'; Challenges Jurisdictional HC's Perspective.
Splice Biotech Pvt. Ltd Vs ITO
(2023) TaxCorp(LJ) 32470 (ITAT-PUNE)
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ITAT - No Right to Receive" Means No Taxation on Fixed Deposits with CBI Prohibitory Orders.
Bellary Iron-Ores Pvt Ltd Vs ITO
(2023) TaxCorp(LJ) 32469 (ITAT-BANGALORE)
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