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AAR failed to consider Circular No. 682 of 1994, Circular No. 789 of 2000, the Press Release on TRC, SC rulings in Azadi Bachao Andolanand Vodafone International, the applicability of the LOB clause which clearly grandfathers investments made before Apr 1, 2017.
Bid Services Division (Mauritius) Limited Vs Authority for Advance Ruling
(2023) TaxCorp(LJ) 31120 (HC-BOMBAY)
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Whether the Assessee is a tax resident of Singapore or not is a highly debatable issue and conclusion on these issues cannot be reached on conjectures, surmises, doubts and suspicion.
Tata NYK Shipping Pte. Ltd Vs Commissioner of Income Tax
(2023) TaxCorp(LJ) 31119 (ITAT-DELHI)
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FC(USA) - US District Court Clarifies: Residential Status under DTAA Relevant for FBAR Compliance
Alberto Aroeste and Estella Aroeste Vs Foreign Court U.S.A.
(2023) TaxCorp(LJ) 31118 (HC-Forein)
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There is no explanation, even with regard to the period falling between the time when the scrutiny assessment was framed and the said internal communication.
Clix Capital Services Private Limited (Formerly Known As Ge Money Financialservices Private Ltd.) Vs JOINT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31112 (HC-DELHI) · Section 271C
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The subscription receipts for use of the database cannot be brought to tax in India as royalty under Article 12(3) of India-US DTAA, in absence of a PE.
Uptodate Inc Vs DCIT
(2023) TaxCorp(LJ) 31111 (ITAT-DELHI)
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The order shall be communicated to the PCCIT, West Bengal and Sikkim, by the office of the Ministry of Law and Justice, for taking note of the order about the affairs going on in his department and take necessary steps.
Orbit Projects Private Limited Vs Income Tax Officer
(2023) TaxCorp(LJ) 31104 (HC-CALCUTTA)
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Amount received by the Assessee from sale of advertisement space through its AdWords program cannot be brought to tax in India as royalty.
Google Ireland Ltd Vs DCIT (IT)
(2023) TaxCorp(LJ) 31092 (ITAT-BANGALORE)
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Section 199 enables the Assessee to claim TDS credit in the year in which it is deducted irrespective of the fact that the related income is not offered to tax in the same year.
Adani Vizhinjam Port Pvt. Ltd Vs The ITO
(2023) TaxCorp(LJ) 31091 (ITAT-AHMEDABAD)
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Section 264 enables the PCIT to call for records of any proceedings under the Act or cause to make such enquiry as deems fit and pass such order which is not prejudicial to the Assessee.
Interglobe Enterprises Private Limited Vs PR. COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31090 (HC-DELHI)
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Assessee is directed to remit the cost of Rs.25,000 per appeal to Prime Minister's Relief Fund within 30 days.
Jet Airways (India) Limited Vs Dy. CIT
(2023) TaxCorp(LJ) 31089 (ITAT-MUMBAI)
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Income derived by Agricultural Produce Marketing Committee for regulating the market of fish, poultry and eggs would be eligible for exemption under Section 10(26AAB).
Fish Poultry And Egg Marketing Committee Vs PC COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31088 (HC-DELHI) · Section 10(26AAB)
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The Assessee cannot be asked to prove the negative fact that no payments are received during the impugned year in the absence of any positive evidence to the contrary.
Saudi Telecom Company Vs The Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31081 (ITAT-BANGALORE)
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It is open for the Assessee to present its contention that it is recipient of benefit under Section 80G (5B) for a subsequent period (AY 2022-23 to 2026-27), before the CIT(E), when the matter is examined afresh.
Sant Girdhar Anand Parmhans Sant Ashram Vs THE COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31074 (SC) · Section 80G
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ITAT - The addition is deleted as the Assessing Officer bypassed the directions of the Dispute Resolution Panel (DRP) by rejecting the Assessee's books and invoking Section 40A(2).
Technip Energies Italy S.P.A Vs DCIT
(2023) TaxCorp(LJ) 31073 (ITAT-DELHI) · Section 40A(2)
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The compensation received by the Assessee on account of compulsory acquisition of land under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is exempt from the tax.
The Durgapur Projects Limited Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31072 (HC-CALCUTTA) · Section 50C
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Toll roads and toll bridges are neither tangible nor intangible assets of the construction companies entering into concessionaire agreements with the Government.
Naramada Infrastructure Construction Enterprises Limited Vs The Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31071 (HC-MADRAS)
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The receipt of shares of Dish TV as a gift is neither taxable under Section 56(1) absent the specific provisions to tax the same nor under Section 56(2)(viia) as the shares received are of a listed company.
Direct Media Distribution Ventures Pvt. Ltd Vs The Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31064 (ITAT-MUMBAI) · Sections 28(iv), 56
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If CIT's order is adverse to the Assessee then it shall not be given effect to for two weeks from the date its receipt by the Assessee.
OYO Hotels & Homes Pvt. Ltd Vs DEPUTY/ASSISTANT COMMISSIONER OF INCOME-TAX
(2023) TaxCorp(LJ) 31063 (HC-DELHI)
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The final assessment order passed under Section 143(3) r.w.s 144C in the name of non-existent company despite being diligently informed about the scheme of amalgamation, was invalid.
Sony Mobile Communications India Pvt. Ltd Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31062 (HC-DELHI)
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US entity's receipts from from an Indian IT Company towards provision of Cloud Services, Colocation and Network Services, Mainframe Services, Disaster/Data Recovery Services to be not taxable in India as Fees for Included Services.
Sungard Availability Services LLP Vs ITO (IT)
(2023) TaxCorp(LJ) 31049 (ITAT-PUNE)
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