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The two Vice Presidents meet the eligibility requirements for holding the office to which they have been appointed in Jan'20.
Aniruthan Vs UNION OF INDIA & ORS.
(2022) TaxCorp(LJ) 30446 (SC)
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The gain derived by the assessee on sale of shares of Citrus India to PayU India is not taxable in India as per pre-amended Article 13(4) of India-Mauritius Tax Treaty.
MIH India (Mauritius) Ltd Vs ACIT
(2022) TaxCorp(LJ) 30445 (ITAT-DELHI)
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Merely because the advantage may endure for an indefinite future would not mean that the expenditure would be on capital account and not revenue.
United Breweries Limited Vs The Deputy Commissioner of Income-tax
(2022) TaxCorp(LJ) 30437 (ITAT-BANGALORE)
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Contract employees hired by the assessee to carry out its manufacturing process are required to be considered for the purpose of Section 80-IB.
Hindustan Coals Private Limited Vs National Faceless Assessment Centre
(2022) TaxCorp(LJ) 30436 (ITAT-MUMBAI) · Section 80-IB
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UOI is directed to place on record the relevant documents resulting in Notification No. 79/2017 dated October 13, 2017 by November 14, 2022.
Sanathan Textile Pvt Ltd vs. UOI & Anr. The matter is before Division Bench comprising
(2022) TaxCorp(LJ) 30430 (HC-BOMBAY)
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SC directions were given after Revenue conducted search, thus, they cannot form incriminating material found during the search.
PGF Ltd Vs PR.COMMISSIONER OF INCOME TAX (CENTRAL)- 3
(2022) TaxCorp(LJ) 30429 (HC-DELHI)
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The lack of control that the airlines have over the Actual Fare charged by the travel agents over and above the Net Fare, cannot form the legal basis for the Assessees to avoid their liability.
Singapore Airlines Ltd Vs C.I.T., Delhi
(2022) TaxCorp(LJ) 30428 (SC)
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Merely because an Assessee jointly owns a property along with his spouse, will not take away the nature of the ownership of the Assessee.
Raman Chawla Vs ACIT
(2022) TaxCorp(LJ) 30427 (ITAT-DELHI) · Section 54F
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Revenue had recorded cogent reasons for initiation of search which was based on information in possession with the Revenue.
Chandran Somasundaram & Others Vs The Principal Director of Income Tax
(2022) TaxCorp(LJ) 30420 (HC-MADRAS)
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No support can be drawn from observations made in the assessment order for the previous AY to conclude that in impugned AY, the loan was given on account of working capital requirement of the AE.
Rosebys Interiors India Ltd Vs The DCIT
(2022) TaxCorp(LJ) 30419 (ITAT-AHMEDABAD)
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Where the Revenue has all the material before him and has framed the original assessment, it's not open for him to reassess to remedy the error resulting from his oversight.
Deepak Kapoor Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30418 (HC-DELHI)
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Centralised services agreement is merely a subsidiary and ancillary agreement to the main license agreement and would fall within Article 12(4)(a) of India-US DTAA.
WESTIN HOTEL MANAGEMENT LP Vs THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -3
(2022) TaxCorp(LJ) 30417 (HC-DELHI)
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Where the object of respective subsidy schemes of State Governments was to encourage the development of Multiple Theatre Complexes, incentives would be held to be capital in nature and not revenue receipts.
Ambuja Cements Ltd. Vs Additional Commissioner of Income Tax
(2022) TaxCorp(LJ) 30416 (ITAT-MUMBAI)
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The interest received from deposits kept with banks is eligible for deduction under Section 80P.
Anantnath Alpasankhyatar Vividh Uddeshagal Souhard Sahakari Niyamit Vs ITO
(2022) TaxCorp(LJ) 30415 (ITAT-PANAJI) · Section 80P
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Fresh reassessment notice under Section 148 cannot be issued during the subsistence of existing reassessment proceedings for same AY.
Kamdhenu Enterprises Ltd Vs INCOME TAX OFFICER
(2022) TaxCorp(LJ) 30414 (HC-DELHI)
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An appeal or claim pending before the appellate fora which were earlier withdrawn in terms of certificate issued by VsV authority shall deemed to have be revived, the moment any of the condition stipulated in the certificate is violated.
Lifecell International Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 30413 (ITAT-CHENNAI)
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Executive search service fees received by Dutch Company from its Indian Subsidiary is not taxable as FTS under India-Netherlands DTAA.
Spencer Stuart International B.V. Vs Asstt. Commissioner of Income Tax
(2022) TaxCorp(LJ) 30412 (ITAT-MUMBAI)
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For the purpose of Section 36(1)(viia), the aggregate average advance made by the rural branches of a scheduled bank shall be computed by taking the amount of advances made by each rural branch as outstanding at the end of the last day of each month of the previous year aggregated separately.
The State Bank of India Vs Asstt. Commissioner of Income Tax
(2022) TaxCorp(LJ) 30405 (ITAT-MUMBAI)
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There was no forwarding, not even an effort to forward, the draft assessment order to the correct address, or at least the address furnished to the Revenue under proviso to Rule 127(2), within the permitted time frame.
DSV Solutions Pvt Ltd Vs Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 30398 (ITAT-MUMBAI)
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Once the principal liability itself is adequately protected or discharged, it cannot be said that the vicarious liability survives.
ICICI Securities Limited Vs Income Tax Officer
(2022) TaxCorp(LJ) 30397 (ITAT-MUMBAI)
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