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HC - Bombay HC Upholds Section 153 Limitation Despite Section 144C being a "Complete Code"; Section 153 prevails over and subsumes the time-limits prescribed under Section 144C; Relies on Madras HC's Roca Bathroom Ruling
Shelf Drilling Ron Tappmeyer Limited Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32081 (HC-BOMBAY) · Sections 144C, 153
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ITAT - Mumbai ITAT Rules No Further Profit Attribution Required if Transactions are at ALP.
Fedex Express International B.V. Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32080 (ITAT-MUMBAI)
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ITAT - Mumbai ITAT Rules on Allowability of Incremental Cost & Interest in Real Estate Development Project as the increase was corroborated with the agreements and the letter issued by the developer on escalation of cost.
Simplex Realty Limited Vs The DCIT
(2023) TaxCorp(LJ) 32078 (ITAT-MUMBAI)
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HC - Delhi HC Sets Aside Reassessment Proceedings Against Timex Group USA Inc. due to Procedural Lapse
Timex Group Usa Inc Vs THE DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32071 (HC-DELHI)
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SC - Supreme Court Dismisses Revenue's Appeals Following Travelport Ruling on Profit Attribution and PE Issue.
Jet Lite (India) Limited Vs THE COMMISSIONER OF INCOME TAX (CENTRAL 1)
(2023) TaxCorp(LJ) 32070 (SC)
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ITAT - ITAT Rejects Fresh Section 80-IA Claim in Absence of Incriminating Material; Explains Application of Abhisar Buildwell Ruling.
HES Infra Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32063 (ITAT-HYDERABAD) · Section 80-IA
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ITAT - ITAT Rules Amazon's Cloud Computing Services Not Taxable as FIS, FTS, or Royalty.
Amazon Web Services, Inc Vs ACIT
(2023) TaxCorp(LJ) 32056 (ITAT-DELHI)
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SC - Ansaldo Energia Withdraws Appeal Against Madras HC Judgment on Offshore Supply Taxability.
Ansaldo Energia SPA Vs THE COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32049 (SC)
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HC - FinMin & CBDT to Expedite Decision on TN Govt.'s Request to Exempt PACS from Sec. 194N. The TDS provision applies to cash withdrawals from the Central Cooperative Bank for further distribution to beneficiaries by the PACS.
Erode Mavatta Valamana Thodakka Vs The Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32048 (HC-MADRAS) · Section 194N
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HC - Bombay HC Quashes Order Denying ITR Delay Condonation, Directs Reconsideration by CBDT Member. Highlights the importance of following proper procedures and principles of natural justice in tax matters.
R. K. Madhani Prakash Engineers J V Vs Union of India
(2023) TaxCorp(LJ) 32047 (HC-BOMBAY)
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HC - Delhi HC Quashes Reassessment Notice Due to Errors in Sec. 50C Invocation and Cost Ascertainment.
Sh. Manujendra Shah Vs COMMISSIONER OF INCOME TAX-8
(2023) TaxCorp(LJ) 32040 (HC-DELHI) · Section 50C
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HC - Delhi HC Directs Re-Examination of Assessee's Foreign Remittance Submission and Sets Aside Reassessment Proceedings.
Dr. Ashok Kumar Sinha Vs THE ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32039 (HC-DELHI)
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ITAT - Delhi ITAT Grants 100% Tax Exemption on Enhanced Compensation for Compulsory 'Agricultural Land' Acquisition.
Virender Rathee Vs ITO
(2023) TaxCorp(LJ) 32038 (ITAT-DELHI)
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HC - Madras HC Quashes Assessment Due to Lack of Proof for Delivery of Show Cause Notice and Draft Order.
Kothandaraman Praesh Vs The Additional /Joint/Deputy/Assistant Commissioner of Income Tax, Income Tax Officer, National e-Assessment Centre
(2023) TaxCorp(LJ) 32037 (HC-MADRAS)
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CBDT's Compounding Guidelines for an offence under Section 279 Cannot Prescribe Limitation.
Sofitel Realty LLP Vs Income Tax Oficer
(2023) TaxCorp(LJ) 32030 (HC-BOMBAY)
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HC - Madras HC: Quashes Tax-Evasion Prosecution as ITAT Exonerated Assessee from Penalty.
TVH Energy Resources Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32023 (HC-MADRAS)
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HC - Delhi HC Quashes Notices Issued Under Section 148A(b) for Delayed Mail.
Jindal Exports And Imports Private Limited Vs DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32016 (HC-DELHI) · Section 148A(b)
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ITAT - ITAT Rules TCS Applicable on Compounding Fee Received from Illegal Miners Despite No Valid Lease.
District Mining Officer Vs The DCIT
(2023) TaxCorp(LJ) 32015 (ITAT-RAIPUR)
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ITAT - ITAT Grants Conditional Stay to Mauritian Company holding a TRC on LTCG Tax Demand.
India Property (Mauritius) Company II Vs ACIT
(2023) TaxCorp(LJ) 32009 (ITAT-DELHI)
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HC - Karnataka HC Rules in Favor of Vodafone, Rejects TDS on Connectivity & Bandwidth Charges. Dismissed the classification of the payments as royalties under the Explanations to Section 9(1)(vi).
Vodafone Idea Limited (Formerly Known As M/S Vodafone Mobile Services Ltd.) Vs DEPUTY DIRECTOR OF INCOME TAX
(2023) TaxCorp(LJ) 32008 (HC-KARNATKATA)
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