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Intimation issued under Section 143(1) is against first proviso to Section 143(1)(a), and entire exercise under Section 143(1) is invalid in law.
Arham Pumps Vs DCIT
(2022) TaxCorp(LJ) 29071 (ITAT-AHMEDABAD) · Section 143(1)
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There was no positive balance of the capital account of the Assessee with the firm and thus the question of balance in her capital account being returned to her certainly did not arise.
Ramona Pinto Vs ACIT
(2022) TaxCorp(LJ) 29070 (ITAT-MUMBAI) · Section 28(iv)
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CAM charges are in the nature of contractual payments made for availing maintenance services and they are not paid for use of any premises / equipment.
Lifestyle International Pvt. Ltd Vs The Asst. Commissioner of Income tax TDS
(2022) TaxCorp(LJ) 29069 (ITAT-BANGALORE) · Sections 194C, 194-I
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Revenue shall proceed de novo from the stage of reply to show cause notice by the Assessee.
Abhinav Mittal Vs UNION OF INDIAAND 2 ORS.
(2022) TaxCorp(LJ) 29062 (HC-GAUHATI) · Section 148A(d)
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If the law permits Revenue to take further steps in the matter, they shall be at liberty to do so. Needless to state that if and when such steps are taken and if the petitioner has a grievance, it shall be at liberty to take its remedies in accordance with law.
Indus Towers Ltd Vs INCOME TAX OFFICER & ORS
(2022) TaxCorp(LJ) 29061 (HC-DELHI)
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Where huge amounts credited to the bank account of the assessee, source of which is not explained, the provision of section 68 of the Act are applicable.
Nayan Arvind Lalan Vs The Income Tax Officer
(2022) TaxCorp(LJ) 29060 (ITAT-MUMBAI)
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The exchange traded derivative transaction carried on by the assessee prior to insertion of Section 43(5)(d) were speculative transactions the loss incurred in those transactions were liable to be treated as speculative loss and not business loss.
Souvenir Developers (I) Pvt. Ltd Vs The Union of India
(2022) TaxCorp(LJ) 29053 (HC-BOMBAY) · Sections 43(5), 73
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ESPN India is merely a reseller of advertisement space it purchases on ESPN UK’s website.
ESPN Digital Media (India) Pvt. Ltd Vs The DCIT
(2022) TaxCorp(LJ) 29046 (ITAT-CHENNAI)
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The word remitted to or received in Article 24 have to be interpreted literally and By any stretch of reasoning, the word 'remitted' cannot be read as accrued for the purposes of Article 24.
PACC Container Line Pvt. Ltd Vs ITO
(2022) TaxCorp(LJ) 29045 (ITAT-HYDERABAD)
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Decision was required to be taken by the PCIT on merits of the matter.
Unisource Hydro Carbon Services Private Limited & Anr Vs Unisource Hydro Carbon Services Private Limited & anr.
(2022) TaxCorp(LJ) 29044 (HC-CALCUTTA)
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When there was a mistake, error or omission on part of the Tribunal, then it is the duty of Tribunal to set it right.
GVPR Engineers Ltd Vs The Asst. Commissioner of Income Tax
(2022) TaxCorp(LJ) 29043 (ITAT-HYDERABAD)
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Since the conditions of Article 12(4)(b) are not satisfied, the amount received cannot be treated as FTS.
Microstrategy Singapore Pte. Ltd Vs ACIT
(2022) TaxCorp(LJ) 29042 (ITAT-DELHI)
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Merely because the training program was of boarding nature, that cannot change the nature of program to fall in the purview of services, for which consideration should be FIS.
Russell Reynolds Associates Inc Vs DCIT
(2022) TaxCorp(LJ) 29041 (ITAT-DELHI)
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There must be concealment of income by the assessee or the assessee must have furnished inaccurate particulars of income in order to attract Section 276 C.
Noorjahan Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 29040 (HC-MADRAS) · Section 276C
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The Assessee was not obliged to deduct tax at source under Section 195 while remitting the amount to GT UK LLP.
Grant Thornton Advisory (P.) Ltd Vs DCIT
(2022) TaxCorp(LJ) 29039 (ITAT-DELHI)
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There is no uncertainty that service tax paid on input services is an item of expenditure deductible under Section 37(1).
Intuit India Product Development Center Pvt. Ltd Vs The ACIT
(2022) TaxCorp(LJ) 29032 (ITAT-BANGALORE)
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Assessee is directed not to seek adjournment and cooperate in the hearing of the appeal.
Infosys Ltd Vs The Dy. Commissioner of Income Tax
(2022) TaxCorp(LJ) 29031 (ITAT-BANGALORE)
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The AO before drawing any adverse inference against the assessee, should have cross verified from the donors by issuing notice under section 133(6)/131.
Atul H. Patel Vs I.T.O.
(2022) TaxCorp(LJ) 29030 (ITAT-AHMEDABAD) · Section 68
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When the assessee’s husband has not given money for purchase of property, how it can be held that her husband was owner of 50% of the property merely for the reason that his name appears in the conveyance agreement and also in the rental agreement.
Y. Manjula Reddy Vs ITO
(2022) TaxCorp(LJ) 29029 (ITAT-BANGALORE) · Section 54F
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The Assessee was liable to deduct tax under Section 194C and defaulted in terms of Section 201, thus, liable to pay interest under Section 201(1A).
EID Parry India Limited Vs Income Tax Officer (TDS)
(2022) TaxCorp(LJ) 29028 (ITAT-PANAJI) · Section 194C
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