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HC - Bombay HC Rules in Favor of Taxpayers: Foreign Property Investments Prior to 2015 Amendment Secure.
Hemant Dinkar Kandlur Vs Commissioner of Income Tax
(2023) TaxCorp(LJ) 32396 (HC-BOMBAY)
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HC - Delhi HC Nullifies Sumitomo's TDS-Default Order of Rs.3,000 Cr.: Points Out Jurisdictional Overreach.
Sumitomo Mitsui Financial Group Inc. Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32390 (HC-DELHI)
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ITAT - Hyderabad ITAT Upholds Revenue's Stance: Denies Section 80-IA Deduction for Joint Venture Profits, Relying on SC's Dilip Kumar Verdict.
HES Infra Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32389 (ITAT-HYDERABAD) · Section 80-IA
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ITAT - SanDisk Ireland's Indian Arm Not Considered Agency Permanent Establishment (PE); Independent Distributors Conclude Contracts.
SanDisk International Ltd. Vs The ACIT
(2023) TaxCorp(LJ) 32388 (ITAT-BANGALORE)
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ITAT - Delhi ITAT Rules Payment for Candidate Profile Report from Overseas Server as Non-Royalty.
CAE Simulation Training P. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32381 (ITAT-DELHI)
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ITAT - Mumbai ITAT's Ruling on Cleartrip's Advertisement Expenditure, ESOP Expenses & Sec.68 Addition on Foreign Investment.
Cleartrip Private Limited Vs DCIT
(2023) TaxCorp(LJ) 32380 (ITAT-MUMBAI)
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HC - Telangana HC Quashes Reassessment for Not Being Faceless, Cites Violation of Section 151A & SC Directive in Ashish Agarwal Case.
Kankanala Ravindra Reddy Vs The Income Tax Officer
(2023) TaxCorp(LJ) 32367 (HC-AP) · Section 151A
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HC - Delhi HC Sets Aside Reassessment Proceedings Over Foreign Remittance Issue for Singapore Entity.
Quickroutes Internatioanl Private Limited Vs DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32366 (HC-DELHI)
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FC - Dutch Court Affirms Netherlands as Tax Residence Due to Effective Management Despite Maltese Registration.
X BV Vs Foreign Court Netherland
(2023) TaxCorp(LJ) 32365 (HC-Forein)
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HC - Delhi HC Upholds Refund on Excess Tax Beyond 20% Limit, Considers TDS & TCS.
Orion Security Solutions P. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32364 (HC-DELHI)
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SC - Supreme Court Upholds Tax Sparing Credit for Dividend Income Exempt Under Oman's Domestic Law.
Krishak Bharati Cooperative Ltd. Vs PRINCIPAL COMMISSION ER OF INCOME TAX-10
(2023) TaxCorp(LJ) 32363 (SC)
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ITAT - Chennai ITAT Rules Against Cognizant: Buyback Via Court Scheme A "Colourable Device", Attracts DDT
Cognizant Technology-Solutions India Pvt. Ltd Vs The Asst. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32361 (ITAT-CHENNAI)
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ITAT - Kolkata ITAT Nullifies Manual Assessment Order Without DIN; Says Late DIN Intimation Breaches CBDT Directive.
Linde India Ltd Vs Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32360 (ITAT-KOLKATA)
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SC - Supreme Court on interpretation and applicability of Section 80P of the Income Tax Act.
Kerala State Co-operative Agricultural and Rural Development Bank Ltd Vs THE ASSESSING OFFICER
(2023) TaxCorp(LJ) 32358 (SC) · Section 80P
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ITAT - Tax Implications of Bonus Shares: Delhi ITAT Ruling.
Aruna Chandhok Vs DCIT
(2023) TaxCorp(LJ) 32357 (ITAT-DELHI) · Section 56(2)(vii)
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SC - SC Disposes SLP on Sec.144B(9) Retro-Amendment; Remands Assessment Back to HC.
Sapna Flour Mills Ltd Vs UNION OF INDIA & ORS.
(2023) TaxCorp(LJ) 32356 (SC) · Section 144B(9)
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ITAT - Delhi ITAT Decision on Reopening of Assessment with Extended Limitation.
Anand Persad Jaiswal Vs The DCIT
(2023) TaxCorp(LJ) 32355 (ITAT-DELHI)
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ITAT - Chandigarh ITAT Emphasizes the Need for Effective Service of Hearing Notices; Overturns CIT(E) Order for Non-compliance with Section 282.
Sant Kabir Mahasabha Vs The CIT
(2023) TaxCorp(LJ) 32354 (ITAT-CHANDIGARH) · Section 282
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ITAT - Foreign Income Remittance in NRE Account Safe from Section 68, Affirms Ahmedabad ITAT.
Aswat Juned Motiwala Vs D.C.I.T
(2023) TaxCorp(LJ) 32353 (ITAT-AHMEDABAD) · Section 68
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ITAT - TDS on ESOP Occurs at Exercise, Not Grant: Mumbai ITAT's Decision.
Total Energies Marketing India Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32352 (ITAT-MUMBAI)
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