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DTAA provisions don’t require state of residence to eliminate the double taxation in all cases where state of source has imposed tax by applying a provision of convention on an income that is different from view of state of residence.
Dynamic Drilling & Services Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 28664 (ITAT-DELHI)
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HC - Faceless assessment order passed prior to expiry of date given to assessee for filing response to SCN-cum-draft assessment order quashed.
Renew Power Private Limited Vs NATIONAL E-ASSESSMENT CENTRE DELHI
(2022) TaxCorp(LJ) 28659 (HC-DELHI)
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Since the original assessment in that case had been completed by following the procedure prescribed u/s.144C, in the remand proceedings, the AO could not bypass the provisions of the said section.
A.T. Kearney Ltd Vs ADIT
(2022) TaxCorp(LJ) 28658 (ITAT-DELHI) · Section 144C
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In the instant case, there is a common shareholders amongst all the four companies having substantial interest and voting power of more than 10%.
Ryder Trans International Pvt. Ltd Vs DCIT-4(1)
(2022) TaxCorp(LJ) 28657 (ITAT-INDORE) · Section 2(22)(e)
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The intimation dated June 13, 2017 is well within the knowledge of the AO.
K.Suresh Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28656 (HC-MADRAS) · Section 148
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Considering the explanation provided by the assessee, it could not be said that it is a fit case for imposition of penalty.
Subhash Shah And Associates Architects Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28655 (ITAT-MUMBAI)
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Once a possible view has been taken by the ld AO, his order cannot be termed as erroneous warranting revision proceedings u/s 263 of the Act.
Grasim Industries Ltd Vs Principal Commissioner of Income Tax
(2022) TaxCorp(LJ) 28654 (ITAT-MUMBAI)
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Where certain disallowances have been dropped, it cannot be said that the assessment has been completed as per the draft order without there being further hearing, directions, or application of mind.
Galaxy Surfactants Limited Vs Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28653 (ITAT-MUMBAI) · Section 144C(3)
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The claim of provision as made by the assessee is in accordance with settled principal of law. Therefore, the authorities below were not justified in making the disallowance.
BSC C&C Kurali Toll Road Ltd Vs DCIT
(2022) TaxCorp(LJ) 28652 (ITAT-DELHI)
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Not being parties to the appeals, they were not competent to make the applications for transfer. In such circumstances the applications for transfer of appeals were invalid and on such invalid applications no order for transfer of appeals could have been passed.
MSPL Limited Vs Principal Commissioner of Income Tax-1
(2022) TaxCorp(LJ) 28651 (HC-BOMBAY)
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When a non-resident agents operate outsides the country no part of his business arise in India, and payment is remitted directly abroad, and merely because an entry in the books of accounts was made, it does not mean that the non-resident had received any payment in India.
Broach Textile Mills Ltd Vs The Joint Commissioner of Income Tax
(2022) TaxCorp(LJ) 28650 (ITAT-SURAT) · Section 195
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As regards the rendering of services by the employees for payment of bonus/commission, the only requirement of Section 36(1)(ii) is that some services should have been rendered, which was established by Revenue itself.
Sasken Technologies Limited Vs JCIT
(2022) TaxCorp(LJ) 28649 (ITAT-BANGALORE)
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The procedure laid down in Section 148A is required to be adhered to for reassessment notices issued on or after Apr 1, 2021.
Yuvraj Vs INCOME TAX OFFICER
(2022) TaxCorp(LJ) 28648 (HC-MP) · Section 148A
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At the stage of issuance of notice for reopening of assessment, the Court is only to see whether there was prima facie material on the basis of which department could reopen the case and not the sufficiency or correctness of material to be considered.
Bharat Krishi Kendra Vs Principal Commissioner of Income-Tax
(2022) TaxCorp(LJ) 28647 (HC-CHHATTISGARH) · Section 151(2)
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Remuneration and interest from partnership firm cannot be treated as gross receipt.
Perizad Zorabian Irani Vs Principal Commisioner of Income-Tax
(2022) TaxCorp(LJ) 28640 (HC-BOMBAY) · Section 44AB
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The Assessee had filed his replies to the notices that were not considered while passing the impugned order which in turn states that despite giving several opportunities the Assessee had not filed any reply/response.
Mayur Batra Vs ASSISSTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 28639 (HC-DELHI)
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Mere signing of the notices cannot be equated with issuance of notice as contemplated under section 149 of the Act.
Daujee Abhushan Bhandar Pvt. Ltd Vs Union Of India And 2 Others
(2022) TaxCorp(LJ) 28638 (HC-ALLAHABAD) · Section 148
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The assessee being a POA holder cannot be treated as rightful owner of the income, which has arisen on sale of a particular property.
Bankimbhai D. Patel Vs ITO
(2022) TaxCorp(LJ) 28631 (HC-DELHI)
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As per provisions of Sec. 144B the Revenue was required to issue a show cause notice-cum-draft assessment order when there is a difference in the declared and assessed income.
Lokesh Constructions P Ltd Vs THE ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 28630 (HC-DELHI)
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Had the show cause notice cum draft assessment been served on the petitioner, its authorised representative could have requested for a personal hearing in the matter.
YCD Industries Vs NATIONAL FACELESS ASSESSMENT CENTRE
(2022) TaxCorp(LJ) 28629 (HC-DELHI)
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