Direct Tax landmark rulings

1. Delhi High Court · 20 Jan 2023
   Whether non-residents falls under the contours of Sections 139 and 115A is the moot point which Revenue will have to decide.

   Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd Vs THE ASSISTANT COMMISSIONER OF INCOME TAX

   (2023) TaxCorp(LJ) 30838 (HC-DELHI)

2. ITAT Mumbai · 20 Jan 2023
   The carrying on of any work is the sine qua nonfor attracting the provisions of section 194C and thus Section 194C was not attracted in the present case.

   ATC Telecom Infrastructure Pvt. Ltd Vs Pr.CIT-9

   (2023) TaxCorp(LJ) 30837 (ITAT-MUMBAI)

3. ITAT Delhi · 18 Jan 2023
   If the ‘process’ is used by the service provider himself and he bears the risk of exploitation or liabilities for the use, then as the service provider makes own entrepreneurial use of the process, as in the present case and therefore, such income cannot be characterized as royalty.

   Adore Technologies Pvt Ltd Vs The A.C.I.T

   (2023) TaxCorp(LJ) 30823 (ITAT-DELHI)

4. ITAT Mumbai · 18 Jan 2023
   Albeit, the agreement envisages more of voyage charter by the vessel owner and therefore, in our opinion, the same cannot be fall strictly within the realm of definition provided of ‘royalty’ in terms sub clause (iva) to Explanation 2.

   Nan Lian Ship Management LLC Vs ACIT (Int. Tax)

   (2023) TaxCorp(LJ) 30822 (ITAT-MUMBAI)

5. ITAT Chennai · 18 Jan 2023
   The deduction under Section 10B could not be denied to 100% EOU for a pending ratification certificate where approval was granted by Development Commissioner.

   Cornet Technologies (India) Pvt. Ltd Vs Assistant Commissioner of Income Tax

   (2023) TaxCorp(LJ) 30821 (ITAT-CHENNAI) · Section 10B

6. ITAT Bangalore · 17 Jan 2023
   The convenience fee retained by Bigtree Entertainment from the end customer cannot lead to an inference that it acts on behalf of the Assessee.

   Srinivas Rudrappa Vs The Income Tax Officer

   (2023) TaxCorp(LJ) 30813 (ITAT-BANGALORE)

7. ITAT Mumbai · 14 Jan 2023
   ITAT - Delhi ITAT Rules in Favor of Assessee, Allows License Fee Recognition as per Mercantile System of Accounting.

   CU Inspections & Certifications India Pvt. Ltd Vs ACIT

   (2023) TaxCorp(LJ) 30797 (ITAT-MUMBAI)

8. Delhi High Court · 14 Jan 2023
   HC - Delhi High Court Quashes Vedanta's Reassessment Proceedings due to Revenue's Lack of Application of Mind in issuing the reassessment notice;

   Vedanta Ltd Vs ASST. COMMISSIONER OF INCOME TAX

   (2023) TaxCorp(LJ) 30796 (HC-DELHI)

9. Delhi High Court · 14 Jan 2023
   HC - Delhi High Court Allows VsV Benefit due to Substantial Compliance; Condoning Delay Unintentionally Caused by Assessee.

   Vidhi Garments Pvt. Ltd Vs CENTRAL BOARD OF DIRECT TAXES & ANR

   (2023) TaxCorp(LJ) 30795 (HC-DELHI)

10. Delhi High Court · 14 Jan 2023
    HC - Delhi High Court Sets Aside Reassessment Proceedings due to Lack of Independent Enquiry and merely relying on the information supplied by the CGST authorities.

    G4S Secure Solutions (India) Private Limited Vs ASSISTANT COMMISSIONER OF INCOME-TAX

    (2023) TaxCorp(LJ) 30794 (HC-DELHI)

11. Supreme Court · 14 Jan 2023
    SC - Supreme Court Invalidates Proviso to Section 10(26AAA), Upholding Equality for Sikkimese Women and Settlers.

    Association of Old Settlers of Sikkim and Ors Vs Union of India and Anr.

    (2023) TaxCorp(LJ) 30793 (SC) · Section 10(26AAA)

12. Supreme Court · 13 Jan 2023
    SC - Supreme Court Affirms Standalone Applicability of Section 158BFA Interest in Block Assessment Chapter.

    K.L. Swamy & Others Vs The Commissioner of Income Tax & Anr.

    (2023) TaxCorp(LJ) 30792 (SC) · Section 158BFA

13. ITAT Hyderabad · 13 Jan 2023
    ITAT - Hyderabad ITAT Decides Consolidated Rent Taxation on Accrual Basis over Lease Life as it takes character of income as per Section 4.

    Mytrah Wind Developers Private Limited Vs Income Tax Officer

    (2023) TaxCorp(LJ) 30791 (ITAT-HYDERABAD)

14. Supreme Court · 12 Jan 2023
    SC - Supreme Court Grants Disposal of SLP Challenging Reassessment Proceedings, Highlights Need for In-depth Analysis.

    Red Chilli International Sales Vs INCOME TAX OFFICER & ANR.

    (2023) TaxCorp(LJ) 30784 (SC)

15. Bombay High Court · 12 Jan 2023
    HC - Bombay HC Quashes Reassessment Proceedings Due to Unsigned Notice, Invalidating Jurisdiction.

    Prakash Krishnavtar Bhardwaj Vs Income Tax Oficer

    (2023) TaxCorp(LJ) 30783 (HC-BOMBAY) · Section 292B

16. Delhi High Court · 10 Jan 2023
    Assessee is a beneficial owner of the fees and is entitled for treaty benefit.

    Fujitsu America INC Vs THE COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 30768 (HC-DELHI)

17. Supreme Court · 10 Jan 2023
    The assessee has no role to play and is not the author of the assessment order and hence the manner and contents of the assessment order as framed is not determinative whether or not it is a case of change of opinion.

    Cognizant Technology Solutions India Pvt. Ltd Vs JOINT COMMISSIONER OF INCOME TAX & ANR.

    (2023) TaxCorp(LJ) 30767 (SC)

18. Delhi High Court · 09 Jan 2023
    Revenue is directed to complete the proceedings within 8 weeks until which no precipitate steps can be taken against the Assessee.

    Lenskart Solutions Pvt Ltd Vs DEPUTY COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 30760 (HC-DELHI)

19. ITAT Mumbai · 09 Jan 2023
    Merely because an Indian company in controlled by a Switzerland company or fact that Switzerland Company carries business in India, does not result in Indian company being considered as a PE of Switzerland Company in India.

    S.R. Technics Switzerland Limited Vs ACIT

    (2023) TaxCorp(LJ) 30759 (ITAT-MUMBAI)

20. Calcutta High Court · 09 Jan 2023
    At the stage of passing an order under Section 127, after considering Assessee's objections, the Revenue is not required to give out its entire case.

    Kamal Nath Vs The Principal Commissioner of Income Tax

    (2023) TaxCorp(LJ) 30758 (HC-CALCUTTA)

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