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SC - Supreme Court Upholds Taxation of Sikkim-Based Companies under Income Tax Act, Rejects Review Petitions on Residential Status.
Mansarovar Commercial Pvt Ltd Vs Commissioner of Income Tax
(2023) TaxCorp(LJ) 32001 (SC)
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ITAT - Taxability of outstanding deposits as Sec.41(1) - Cessation of Liability Requisite Legal Operation or Clear Debtor's Intent; Onus on Revenue to Prove Liability Cease.
HINDUSTAN COCA COLA BEVERAGES PVT. LTD. Vs Addl. CIT
(2023) TaxCorp(LJ) 32000 (ITAT-DELHI) · Section 41(1)
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ITAT - Interest Paid on Compulsory Convertible Debentures Deemed Revenue Expenditure: Affirms Allowability of Interest Expenditure Pre-Conversion
Religare Finvest Ltd Vs DCIT
(2023) TaxCorp(LJ) 31993 (ITAT-DELHI)
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ITAT - Demonetisation Deposit Addition Upheld by Chennai ITAT; Rejects Claim of Cash Gift on Marriage.
Karthick Natarajan Vs The DCIT
(2023) TaxCorp(LJ) 31992 (ITAT-CHENNAI)
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Penalty Not Sustainable for Excess Depreciation Withdrawn Voluntarily Prior to Detection by Revenue
Axis Bank Ltd Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX 1
(2023) TaxCorp(LJ) 31991 (HC-GUJARAT)
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ITAT - Assessee's marketing and sales expenditures related to the project were not allowable due to Ind AS 115 & matching concept
Bengal Peerless Housing Development Company Limited Vs DCIT
(2023) TaxCorp(LJ) 31990 (ITAT-KOLKATA)
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HC - Bombay HC Overrules ITSC Order: Interest from Government Securities to be Taxed on Specified Date of Accrual
Indusind Bank Ltd Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31989 (HC-BOMBAY)
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HC - Bombay HC Supports ITAT Order: 183 Days Period for Drilling Rig Services Begins When Rig Enters Indian Territory and relevant for construing PE.
Deep Drilling 1 Pte. Ltd Vs The Deputy Commissioner of Income-Tax(IT)
(2023) TaxCorp(LJ) 31988 (HC-BOMBAY)
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ITAT -No Profit Attributed to Hitachi's Indian PE Due to Global Loss - If an assessee incurs a global net loss according to audited accounts, no profit or income can be attributed in India.
Hitachi Ltd Vs ACIT
(2023) TaxCorp(LJ) 31986 (ITAT-DELHI)
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ITAT - Payment received for providing architectural services for the 'Statue of Unity project in Gujarat cannot be taxed as Fees for Included Services (FIS) in India.
Michael Graves Design Group Inc. Vs DCIT
(2023) TaxCorp(LJ) 31979 (ITAT-DELHI)
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HC - Bombay HC Nullifies Reassessment Notices, Upholding Precedent over Contradictory AAR Ruling.
Usha Eswar Vs Income Tax Oficer
(2023) TaxCorp(LJ) 31978 (HC-BOMBAY)
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HC - Delhi HC Affirms Tax Credit for 'Exempt' Thai Dividend based on Clear DTAA Language rather than its general meaning.
Polyplex Corporation Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX- 7
(2023) TaxCorp(LJ) 31971 (HC-DELHI)
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ITAT - Kolkata ITAT Affirms Protocol to DTAA and Rejects CBDT Circular's Influence. Decision underscores the significance of understanding the protocol within a tax treaty and clarifies that lower tax rates, once adopted, should be considered all-inclusive.
TDK India Private Limited Vs Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 31970 (ITAT-KOLKATA)
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ITAT - Chandigarh ITAT Grants Section 12A Registration to Society for Plastic Waste Management; Society's activities fall under the charitable purpose of "preservation of the environment."
Punjab Plastic Waste Management Society Vs The CIT
(2023) TaxCorp(LJ) 31964 (ITAT-CHANDIGARH)
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ITAT - Delhi ITAT Rules in Favor of Assessee: Offshore Supply of rolling stock to the Delhi Metro Rail Corporation Not Taxable; Indian Entity Not a PE; Burden is on the Revenue to prove the existence of a PE.
Bombardier Transportation GmbH Vs DCIT
(2023) TaxCorp(LJ) 31963 (ITAT-DELHI)
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ITAT - Delhi ITAT Clarifies PE Determination: Mere involvement of common sub-contractors or personnel in different projects is insufficient for treating them as a single project for PE determination.
Planetcast International Pte. Ltd Vs ACIT
(2023) TaxCorp(LJ) 31956 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules on Editorial Services Taxability: 'Make Available' Clause Not Met under Article 12(4) of the India-USA Double Taxation Avoidance Agreement.
Spi Global US, Inc. Vs ACIT
(2023) TaxCorp(LJ) 31955 (ITAT-DELHI)
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HC - Madras HC Upholds Prosecution: 'Culpable Mental State' Determined During Trial; Burden was shifted to the Assessee through the statutory presumption in Section 278E, which could only be addressed through evidence during the trial and not through a petition under Section 482 of the CrPC.
D.M.Kathir Anand Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31954 (HC-MADRAS)
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HC - Delhi HC Upholds ITAT's Ruling on Subsidy Nature and Depreciation; Subsidy granted by the Government of Goa should be classified as a capital receipt; UPS equipment vital for data protection during power outages and integral to computer systems.
Nestle India Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31948 (HC-DELHI)
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ITAT - Delhi ITAT Rules Continuous Services Not 'Make Available': Managerial Services (administrative, accounting, legal, and other support services), Not Fees for Technical Services
Infobip Limited Vs ACIT
(2023) TaxCorp(LJ) 31947 (ITAT-DELHI)
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