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FC - Kenyan Tribunal Rules: Control and Management in Kenya Determine Tax Residency for Mauritius-Based Entities.
Naivas Kenya Limited Vs Foreign Court
(2023) TaxCorp(LJ) 32438 (HC-Forein)
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HC - Delhi HC Modifies Travel Restrictions on Assessee; Weighs Career Impact and Lack of Criminal Proceedings.
Prateek Chitkara Vs UNION OF INDIA AND ORS
(2023) TaxCorp(LJ) 32437 (HC-DELHI)
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HC - Delhi HC Allows Delayed PF Contribution Due to National Holiday: Upholds Employee's Benefit in Line with General Clauses Act.
Pepsico India Holding Pvt. Ltd. Vs PR. COMMISSIONER OF INCOME TAX-7
(2023) TaxCorp(LJ) 32436 (HC-DELHI)
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HC - Uttarakhand High Court Nullifies Reassessment Proceedings against Merged Entity, Emphasizing Legal Non-Existence.
Delta Electronics India Pvt. Ltd Vs Principal Commissioner of Income Tax
(2023) TaxCorp(LJ) 32429 (HC-UTTARAKHAND)
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ITAT - Delhi ITAT Nullifies Penalty u/s 270A against Jaypee Cement Noting Bona Fide Error Rectification Prior to Detection.
Jaypee Cement Corporation Ltd Vs ACIT
(2023) TaxCorp(LJ) 32428 (ITAT-DELHI)
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HC - No Substantial Question of Law Found; Calcutta HC Upholds ITAT's Quashing of Revisionary Order Lacking DIN.
Tata Medical Centre Trust Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32427 (HC-CALCUTTA)
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ITAT - Delhi ITAT Denies Religare's Rs.844 Cr. Loss Claim, Citing 'Capital Flight' Through Subsidiary Investment Write-off (cancelled via Court approved scheme of capital reduction).
Religare Enterprises Limited Vs ACIT
(2023) TaxCorp(LJ) 32426 (ITAT-DELHI)
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ITAT - Delhi ITAT Draws Clear Line: Software Sales Without Service Component Not Taxable as FTS under India-Singapore DTAA.
Software ONE Pte. Ltd Vs ACIT
(2023) TaxCorp(LJ) 32425 (ITAT-DELHI)
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ITAT - Delhi ITAT Clarifies 'Make Available' Clause in India-Singapore DTAA; 'Marketing & Sales, Operations & Standardization Services' Not FTS.
CEVA Asia Pacific Holdings Company Pte. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32418 (ITAT-DELHI)
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ITAT - Mumbai ITAT Upholds Multiple Exemptions for Notified Investor Fund Prior to April 1, 2024.
NCDEX Investor (Client) Protection Fund Trust Vs Income Tax Officer
(2023) TaxCorp(LJ) 32417 (ITAT-MUMBAI) · Section 10(23EC), 11(7)
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SC - Supreme Court Upholds Immunity for Kotak Mahindra Bank from Penalty and Prosecution, Emphasizes Limited Judicial Review of Settlement Commission Orders.
KOTAK MAHINDRA BANK LTD. Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32416 (SC)
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ITAT - Penalty Upheld for Non-disclosure of Foreign Assets in ITR Schedule FA by Mumbai ITAT.
Shobha Harish Thawani Vs Joint Commissioner of Income-tax
(2023) TaxCorp(LJ) 32415 (ITAT-MUMBAI)
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ITAT - Delhi ITAT Upholds Concessional Tax Rate Under Section 115BAA Without Need for Annual Form 10-IC Filing.
Concentrix Daksh Services India Pvt. Ltd Vs ACIT
(2023) TaxCorp(LJ) 32414 (ITAT-DELHI) · Section 115BAA
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HC - Gujarat HC Approves Delayed Return Filing; Emphasizes Equitable and Judicious Approach by CBDT.
Chintan Navnitlal Parikh(HUF) Vs DEPUTY SECRETARY(OT AND WT) CENTRAL BOARD OF DIRECTO TAXEX
(2023) TaxCorp(LJ) 32413 (HC-GUJARAT)
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HC - Bombay HC Allows VsV Settlement Despite Ongoing Prosecution; Cites Macrotech Developers Precedent.
Pragati Pre Fab India Pvt. Ltd Vs Principal Commissioner of Income Tax
(2023) TaxCorp(LJ) 32407 (HC-BOMBAY)
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HC - Calcutta HC Directs CBDT to Decide on Delay Condonation Application for Form 10-IC.
Metroark Pvt. Ltd. & Anr Vs The Income Tax Officer
(2023) TaxCorp(LJ) 32406 (HC-CALCUTTA)
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ITAT - Mumbai ITAT Rules Section 44ADA Inapplicable Due to Lack of 'Notified Qualifications'.
Vishnu Dattatraya Ponkshe Vs Central Processing Centre
(2023) TaxCorp(LJ) 32405 (ITAT-MUMBAI) · Section 44ADA
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ITAT - Delhi ITAT Rules Protective Addition Inapplicable When Substantive Addition Is Time-Barred.
Kanav Metals Vs Income Tax Officer
(2023) TaxCorp(LJ) 32404 (ITAT-DELHI)
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HC - Calcutta High Court Rules Against CIT(A)'s Remand to AO After Favorable Decision for Assessee.
Arun Kumar Bose Vs INCOME TAX OFFICER
(2023) TaxCorp(LJ) 32403 (HC-CALCUTTA)
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ITAT - Bangalore ITAT Dismisses DCF Valuation for Preference Shares; Relies on Section 56(2)(viib)
MobiCom Technologies Pvt. Ltd Vs The ITO
(2023) TaxCorp(LJ) 32397 (ITAT-BANGALORE) · Section 56(2)(viib)
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