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TITAT - Hyderabad ITAT Allows Appeals by IBM India Employees, Foreign Assignment Allowance Not Taxable in India
Tadimarri Prasanth Reddy Vs Income Tax Officer
(2023) TaxCorp(LJ) 31908 (ITAT-HYDERABAD)
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HC - Calcutta High Court Directs Addition of Official Liquidator as Necessary Party in Criminal Case Post Winding-Up Order
Chhatar Singh Dugar & Ors Vs Income Tax Officer under the office of the Principal Commissioner of Income Tax-1
(2023) TaxCorp(LJ) 31907 (HC-CALCUTTA)
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ITAT - Mumbai ITAT Directs Revenue to Enquire Marketing Agency for Determining True Nature of Expenditure with a direction to summon the marketing agency to ascertain the facts and to determine nature of expenditure incurred by the Assessee.
Ari Healthcare Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 31906 (ITAT-MUMBAI)
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HC - Delhi HC Holds IT Act Prevails over MSMED Act for Special Audit Fee Dispute with IT Dept.; Sets Aside MSEFC's Directions for Arbitration.
MICRO AND SMALL ENTERPRISE FACILITATION COUNCIL Vs PR. COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31900 (HC-DELHI)
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ITAT - Chennai ITAT Dismisses 'Conflict of Interest' Objection, Labels it Frivolous and Mischievous.
Daechang Seat Co. Ltd Vs The DCIT
(2023) TaxCorp(LJ) 31899 (ITAT-CHENNAI)
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HC - If the tax is not exigible, there is no question of tax at source being deducted - Revenue’s argument not acceptable that since its SLP against the principal entity is admitted by the SC, the issue has to be kept alive.
Hapag Lloyd India Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 31892 (HC-BOMBAY)
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ITAT - Salary Reimbursement not Subject to TDS under Section 195 - "Salary" is outside the purview of Section 195 and that TDS at 30% on salary is more than TDS at 15% on FTS, so there is no loss of revenue.
Serco India Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 31885 (ITAT-DELHI)
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HC - USD 11,80,500 received by the Assessee from Colgate Palmolive India for providing access to the SAP system hosted by the Assessee cannot be considered as royalty.
Colgate Palmolive Marketing SDN BHD Vs Commisioner of Income Tax (IT)-2
(2023) TaxCorp(LJ) 31878 (HC-BOMBAY)
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HC - Bombay HC Upholds DTAA Benefits for Alibaba Singapore; Quashes Sec.148 Notice upholding the Assessee's entitlement to DTAA benefits.
Alibaba.Com Singapore E-Commerce Private Ltd Vs The Commissioner of Income International Taxation-1
(2023) TaxCorp(LJ) 31872 (HC-BOMBAY)
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HC - Bombay HC Quashes Sec.148 Notice on Settlement of Lawsuit by TCS with US-deputed Employees - Revenue had no reason to believe that the settlement payment for the class action suit was towards a penalty.
Tata Consultancy Services Ltd Vs Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 31871 (HC-BOMBAY) · Sections 37(1), 148
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HC - Bombay HC Quashes Sec.148 Notice on Share Premium, Holds Angel Tax and Sec.68 Amendment Prospective.
SLS Energy Pvt. Ltd Vs Income Tax Officer
(2023) TaxCorp(LJ) 31870 (HC-BOMBAY) · Sections 68, 148
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HC - Gujarat High Court quashed the initiation of reassessment proceedings in the Assessee's case based on a revisionary order under Section 263 passed in the case of another co-owner of the land.
Anilaben Rohitbhai Modi Vs INCOME TAX OFFICER
(2023) TaxCorp(LJ) 31869 (HC-GUJARAT)
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ITAT - ITAT Holds CIT(E) Cannot Condone Delay in Filing Section 10(23C)(vi) Approval; Directs Reconsideration for Succeeding Year
Chhattisgarh Rajya Open School Vs The Commissioner of Income Tax
(2023) TaxCorp(LJ) 31868 (ITAT-RAIPUR) · Section 10(23C)(vi)
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HC - Delhi HC Quashes Reassessment Proceedings Due to Revenue's Misinterpretation of Purchase as Sale Transaction.
Krishna Diagnostic Private Limited Vs INCOME TAX OFFICER
(2023) TaxCorp(LJ) 31867 (HC-DELHI)
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ITAT - Delhi ITAT Rules Management License Fees to manage and operate hotel premises as Business Income, Not House Property Income.
Coronet Hotel Services & Suppliers Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 31866 (ITAT-DELHI)
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ITAT - Mumbai ITAT Sustains Addition for Non-fulfilment of Sec.68 Prerequisites in Transactions with Commodity Traders.
Advantage Overseas Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 31865 (ITAT-MUMBAI)
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FAQ 61 issued by the CBDT, to the extent that it restricts VsV benefit on appeals ‘dismissed in limine’, deserves to be struck down.
Oerlikon Balzers Coating India Private Limited Vs Union of India
(2023) TaxCorp(LJ) 31857 (HC-BOMBAY)
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ITAT - Mumbai ITAT Sets Aside Addition of Undisclosed Income - Assessee's Foreign Bank Account Balance - Beneficiary of Discretionary Trust - Revenue Fails to Dislodge Affidavit on Income Source
Arun Kumar R. Mehta Vs Dy. CIT
(2023) TaxCorp(LJ) 31847 (ITAT-MUMBAI)
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In terms of Article 8 of India-Korea DTAA, the rentals of ship are in the nature of profit from the operation of ship or aircraft in international traffic carried on by an enterprise of a contracting state which can only be taxed in contracting state i.e. Korea and not in India.
Doosan Power Systems India Pvt. Ltd Vs The JCIT, DCIT
(2023) TaxCorp(LJ) 31846 (ITAT-CHENNAI) · Section 40(a)(i)
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HC - Bombay HC Stays Look Out Circular with Imposed Cost
Sanjay Dangi Vs Union of India & Anr
(2023) TaxCorp(LJ) 31839 (HC-BOMBAY)
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