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Delhi ITAT Rules Interconnectivity Charges as Business Income, Upholding Taxation Principles Under India-Oman DTAA
Oman Telecommunications Company SAOG Vs DCIT
(2024) TaxCorp(LJ) 34638 (ITAT-DELHI)
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Patna ITAT Declares Levy of Penalties Invalid due to Lack of Prior Satisfaction by AO and Failure to Meet Statutory Requirements
Patliputra Builders Limited Vs ACIT
(2024) TaxCorp(LJ) 34637 (ITAT-PATNA) · Sections 271(1)(c), 271AAA
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Mumbai ITAT Affirms Morgan Stanley Mauritius' Right to Selectively Apply Tax Provisions Under the India-Mauritius DTAA and the Income Tax Act
Morgan Stanley Mauritius Company Ltd Vs Dy. CIT
(2024) TaxCorp(LJ) 34636 (ITAT-MUMBAI)
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Jaipur ITAT Clarifies Limitations on AO's Authority to Reassess Income Post Acceptance of Assessee's Contentions
Amros Engineering (P) Ltd Vs The ITO
(2024) TaxCorp(LJ) 34635 (ITAT-JAIPUR) · Section 148
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Bently Nevada LLC Not Considered to Have Permanent Establishment in India During Relevant Assessment Year, ITAT Rules
Bently Nevada Llc Vs Assistant Commissioner of Income Tax
(2024) TaxCorp(LJ) 34634 (ITAT-DELHI)
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Patna ITAT Reverses Pr.CIT's Order, Upholds Assessee's Assessment Due to Lack of Independent Inquiry
Nalanda Engicon Pvt. Ltd Vs DCIT
(2024) TaxCorp(LJ) 34633 (ITAT-PATNA) · Section 263
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Madras High Court Dismisses Writ Petition of Assessee, Affirming Applicability of Section 153A and Section 153C while Emphasizing the Conditional Context of Assessment Proceedings
Pavithra Sugichandran Vs The DCIT
(2024) TaxCorp(LJ) 34632 (HC-MADRAS) · Sections 153A, 153C
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Madras HC Upholds Revenue’s Stand: Advance Amounts from Annual Maintenance Contracts Taxable upon Receipt
Johnson Lifts Pvt. Ltd Vs The Commissioner of Income Tax
(2024) TaxCorp(LJ) 34631 (HC-MADRAS)
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Mumbai ITAT Rules in Favor of Assessee: Interest on Perpetual Debentures Qualifies as Business Expenditure Under Section 36(1)(iii)
TMF Holdings Ltd Vs Commissioner of Income-Tax
(2024) TaxCorp(LJ) 34630 (ITAT-MUMBAI)
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Development Fund Deemed Capital Receipt: Jaipur ITAT Rules in Favor of Educational Society
Navratan Vidha Mandir Shiksha Samiti Vs The ACIT
(2024) TaxCorp(LJ) 34629 (ITAT-JAIPUR)
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No Notional Interest Taxation on Charitable Advances: Jaipur ITAT Rules in Favor of Assessee
Raath Vidyapeeth Vs The ITO
(2024) TaxCorp(LJ) 34628 (ITAT-JAIPUR)
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Delhi High Court Upholds ITSC's Discretionary Grant of Immunity from Prosecution for Assessee under Section 245H
ASM Traxim Pvt. Ltd. & Ors Vs DY.CIT
(2024) TaxCorp(LJ) 34627 (HC-DELHI)
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Judicial Scrutiny on Faceless Reassessment: Delhi HC Upholds Validity Against Assessees' Challenge
T.K.S. Builders Pvt. Ltd Vs ITO
(2024) TaxCorp(LJ) 34626 (HC-DELHI)
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Rajkot ITAT Declares No "Transfer" in Share Allotment During Amalgamation; Upholds CIT(A)'s Deletion of Excess Consideration Addition
Kruti Rajesh Doshi Vs ACIT
(2024) TaxCorp(LJ) 34625 (ITAT-RAJKOT) · Sections 47(ii), 56(2)(vii)(c)(ii)
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Madras HC Clarifies Revenue's Recourse Obligations Post-Insolvency of Assessee, Quashing Assessment Orders
A. Sai Siva Jyothi Vs Principal Commissioner of Income Tax
(2024) TaxCorp(LJ) 34624 (HC-MADRAS)
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Chennai ITAT Rules in Favor of Assessee, Overturns Revenue's Rejection of Weighted Deductions for Scientific Research Expenditures
MRF Limited Vs DCIT
(2024) TaxCorp(LJ) 34623 (ITAT-CHENNAI) · Section 35(2AB)
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Tax Implications Affirmed: Mumbai ITAT Grants Foreign Tax Credit to Amarchand Mangaldas
Amarchand Mangaldas & Suresh A Shroff & Co. Vs ACIT
(2024) TaxCorp(LJ) 34622 (ITAT-MUMBAI)
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Chennai ITAT Invalidates Tax Deduction Requirement on Marketing Fees Paid to Foreign Agents
Spel Semiconductor Limited Vs ITO
(2024) TaxCorp(LJ) 34621 (ITAT-CHENNAI)
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Bombay High Court Mandates Timely Hearing of Long-Pending Tax Appeals; Displeasure Expressed Towards CIT(A)
City Centre Mall Nashik Pvt. Ltd Vs National Faceless Appeal Centre
(2024) TaxCorp(LJ) 34620 (HC-BOMBAY)
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Bombay High Court Upholds Assessee's Income Classification as Business Profits in Property Leasing Case
National Leasing Limited Vs The Assistant Commissioner of Income
(2024) TaxCorp(LJ) 34619 (HC-BOMBAY)
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