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No TDS under Section 194A on interest on compensation awarded under motor accident claims, thus, the Insurance Companies are directed to refund the amount of TDS.
New India Assurance Company Limited Vs Ravinder Kumar @ Vickey and others
(2022) TaxCorp(LJ) 29889 (HC-P&H)
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Assessee is entitled to refund of money deposited by it upon re-computation by the Revenue and interest thereon is liable to paid under Section 244A(1)(b) of the Act.
Punjab & Sind Bank Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29888 (HC-DELHI) · Section 244A(1)(b)
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The acquisition of house property in USA was eligible for claiming exemption under Section 54F provided all the conditions laid down for exemption are met by the Assessee.
Andrey Andreev Vs CIT( Intl. Taxation)- 03
(2022) TaxCorp(LJ) 29887 (ITAT-DELHI) · Section 54F
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The adjustment by CPC stands merged with the scrutiny assessment order, by application of doctrine of merger and only scrutiny assessment order under Section 143(3) survives.
National Stock Exchange Investor Protection Fund Trust Vs DCIT
(2022) TaxCorp(LJ) 29886 (ITAT-MUMBAI) · Sections 10(23EA), 11
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If the allegation in the notice under Section 148A(b) is incorrect or vague, the Assessee would be deprived of an opportunity of putting forward its defence which would render Section 148A(b) nugatory.
Rajnish Puri Vs ACIT
(2022) TaxCorp(LJ) 29885 (HC-DELHI)
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Assessee is eligible for deduction under Section 43B for discharging the liabilities taken over in the nature of Leave Encashment, Bonus, Gratuity and Professional Tax.
Convergys India Services Pvt. Ltd Vs DCIT
(2022) TaxCorp(LJ) 29884 (ITAT-DELHI) · Section 56(2)(viia)
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When Assessee abandons its statutory right of filing the appeals within limitation and has cautiously taken such decision, he cannot be permitted to purse the right again.
Brijesh Charitable Trust Vs ACIT
(2022) TaxCorp(LJ) 29883 (ITAT-DELHI)
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Assessee is eligible for depreciation under Section 32 as non-compete fee is an intangible asset.
Abbott Healthcare Private Limited Vs Asstt. Commissioner of Income Tax
(2022) TaxCorp(LJ) 29876 (ITAT-MUMBAI)
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Merely because some pecuniary limit has been fixed for purpose of distribution of work between officers, it would not mean that there shall be inherent lack of jurisdiction.
Shivaaditiya Jems And Jewellery Private Limited Vs Income Tax Officer
(2022) TaxCorp(LJ) 29875 (HC-ALLAHABAD)
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The orders passed under Section 201(1) and 201(1A) is time barred since the notice itself was issued beyond the period of four years from the end of relevant FY.
Google India Pvt Ltd Vs The DCIT
(2022) TaxCorp(LJ) 29874 (ITAT-BANGALORE)
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CBDT Notification No.113/2021 dt. Sept 17, 2021, extending the deadline for completion of assessment under Benami Act cannot be extended to Adjudicating Authority who ceased to hold the office
Ramaa Advisors Pvt. Ltd Vs UNION OF INDIA & ANR
(2022) TaxCorp(LJ) 29867 (HC-DELHI)
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Though the special audit report is not binding on the Revenue, the reasons for discarding it have to be recorded by the AO after proper discussion and cannot be discarded summarily.
SRS Mining Vs The Union of India
(2022) TaxCorp(LJ) 29866 (HC-MADRAS)
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The cognizance, which has been taken for evasion of tax is ex-facie erroneous and deserves to be quashed and set aside.
Ashish Agarwal Vs Income Tax Department
(2022) TaxCorp(LJ) 29865 (HC-RAJASTHAN)
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Assessee could not substantiate or produce any evidence to correlate the expenses and thus disallowance is confirmed.
VVV & Sons Edible Oils Ltd Vs The ACIT
(2022) TaxCorp(LJ) 29864 (ITAT-CHENNAI)
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If an adverse order is passed by PCIT then no effect shall be given for one week from the date of service of the order.
China Construction Sausum India Pvt. Ltd Vs DEPUTY COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29863 (HC-DELHI)
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The appeals are non-maintainable on the basis that the impugned orders were order of discharge which could only be subjected to revisionary proceedings under Section 397(1) of Cr.P.C.
Lokmanya Multipurpose Co-Op Society Ltd Vs THE INCOME TAX DEPARTMENT
(2022) TaxCorp(LJ) 29855 (HC-KARNATKATA) · Section 276CC
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There is tax treaty existing between India and Switzerland, MAT provisions cannot apply where tax treaty is invoked as the provisions of Section 115JB are only subordinate to Section 90(2).
Credit Suisse AG Vs ACIT(IT)
(2022) TaxCorp(LJ) 29854 (ITAT-MUMBAI)
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The prevailing situation of arbitrary approach and breach of principles of natural justice may not only adversely affect the assessees but also may develop a perception amongst the people that it is difficult to get justice from the authorities in statutory proceedings.
Nabco Products Private Limited Vs Union Of India And 2 Others
(2022) TaxCorp(LJ) 29847 (HC-ALLAHABAD)
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The amendment to Section 36(1)(va) made by the Finance Act, 2021 with respect to disallowance of PF contribution deposited beyond the due date, cannot be presumed to be retrospective.
TV Today Network Ltd Vs PR. COMMISSIONER OF INCOME TAX -7
(2022) TaxCorp(LJ) 29846 (HC-DELHI) · Section 36(1)(va)
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No substantial question of law is involved in the impugned order.
Jubilant Foodworks Ltd Vs The Pr. Commissioner Of Income Tax
(2022) TaxCorp(LJ) 29841 (HC-ALLAHABAD)
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