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Beneficial DTAA rate shall be applicable over DDT rate specified u/s 115-O.
Indian Oil Petronas Pvt. Ltd Vs DCIT
(2022) TaxCorp(LJ) 29224 (ITAT-KOLKATA)
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Revenue’s exercise starts only when these three ingredients are established and the department is required to investigate into the facts presented by the assessee.
Mahalaxmi TMT Pvt. Ltd Vs D.C.I.T.
(2022) TaxCorp(LJ) 29223 (ITAT-PUNE)
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It is the responsibility of the Assessee to intimate the Revenue with respect to any change in his address or in the name and nature of his business on the basis of which the PAN was allotted.
S K Srivastava Vs CENTRAL BOARD OF DIRECT TAXES AND OTHERS
(2022) TaxCorp(LJ) 29216 (HC-DELHI)
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It would not be expedient in the interests of justice to pursue proceedings under the contempt jurisdiction.
Advocate Association Bengaluru Vs Anoop Kumar Mendiratta and Anr
(2022) TaxCorp(LJ) 29215 (SC)
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If the claim of the assessee is legally sustainable and supported by decision of a High Court, the same should not have been disturbed in revision u/s. 263 of the Act.
Piramal Investment Opportunities Fund Vs Pr. Commissioner of Income Tax
(2022) TaxCorp(LJ) 29214 (ITAT-MUMBAI)
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If a request for extension of time is made by the Assessee, the Revenue should duly consider such request keeping in mind the fact that the provision allows Revenue to grant a period of upto 30 days to the Assessee for filing a reply.
Divij Singh Kadan Vs PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29213 (HC-DELHI) · Section 148A(d)
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Bad debts relating to non-rural branches are not required to be adjusted against PBDD allowed under clause (a) of section 36(1)(viia).
The Karnataka Bank Ltd. Vs DCIT
(2022) TaxCorp(LJ) 29212 (ITAT-BANGALORE) · Section 36(1)(vii)
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At the stage of issuing a notice for reassessment, the court has only to see whether there is prima facie some material on the basis of which, the department could re-open the case.
Distributors India Logistics Lko Vs Union Of India
(2022) TaxCorp(LJ) 29211 (HC-ALLAHABAD)
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The scope of assessment under Section 153A with regard to completed assessments is not limited to the incriminating material unearthed during search operation.
Sunshine Infraestate Private Limited Vs The Assistant Commissioner of Income-tax
(2022) TaxCorp(LJ) 29210 (ITAT-ALLAHABAD) · Sections 143(2), 153A
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Since the Assessee is entitled to the benefits of DTAA after having submitted the certificate of tax residency of the payee, the deduction of higher rate of tax under Section 206AA is not applicable on the payments made by the Assessee to non-residents.
Infosys BPO LTD Vs The DCIT
(2022) TaxCorp(LJ) 29203 (ITAT-BANGALORE)
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The interest paid on hedge swap taken for repayment of loan borrowed for the purpose of business is to be allowed as a deduction under Section 36(1)(vii).
Indianoil Skytanking Pvt. Ltd Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 29202 (ITAT-BANGALORE) · Section 80-IA
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By not considering Assessee’s reply, the mandate of Section 148A(c) was violated, since in terms of usage of the expression shall, it casts a duty on the Revenue to consider Assessee’s response.
First Solar Power India Private Limited Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29201 (HC-DELHI) · Section 148A
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The issue of rectification order under Section 154 which is, whether to levy the interest from date of refund or date of receipt of such refund, is capable of divergent views.
State Bank of India Vs Asstt. Commissioner of Income Tax
(2022) TaxCorp(LJ) 29193 (ITAT-MUMBAI) · Section 234D
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The validity of assessment on corporate death of any entity upon amalgamation cannot be decided on bare application of Section 481 of the Companies Act, 1956.
IRIS Engineering Industries Pvt. Ltd Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 29192 (ITAT-CHENNAI)
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Passing of Section 148A(d) order holding Assessee’s case to be fit for reassessment attracts the CBDT’s Instruction and requires action since the order is patently erroneous, grossly illegal, and reflective of abuse of power the Revenue official.
Dharmendra Kumar Singh Vs Union Of India And 2 Others
(2022) TaxCorp(LJ) 29185 (HC-ALLAHABAD) · Section 148A(d)
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Where two reasonable constructions of a taxing provisions are possible then construction which favours the assessee must be adopted.
GE BE Private Limited Vs DCIT
(2022) TaxCorp(LJ) 29184 (ITAT-BANGALORE)
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In absence of any allegation having been duly proved or established, the imposition of penalty was unwarranted.
Radha Raman Tripathy Vs THE CPIO O/O THE DIRECTORATE GENERAL OF INCOME TAX
(2022) TaxCorp(LJ) 29183 (HC-DELHI)
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There was no failure on the Assessee’s part to disclose material facts.
Rita Rajkumar Singh Vs Asistant Commisioner of Income Tax
(2022) TaxCorp(LJ) 29182 (HC-BOMBAY)
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It is futile to contend that the income of the appellant/ Authority is the income of State Government, even though the Authority is constituted under an Act enacted by the State Legislature by issuance of a Notification by the Government thereunder.
Mussoorie Dehradun Development Authority Vs Additional Commissioner of Income Tax
(2022) TaxCorp(LJ) 29181 (HC-UTTARAKHAND)
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There was no requirement to deduct tax at source on the commission.
Sutherland Global Services Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 29180 (ITAT-CHENNAI)
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