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ITAT - Mumbai ITAT Vacates Stay for NSE Clearing Ltd: Repeated Adjournments Based on Pending Order of Parent Company Not Justifiable.
NSE clearing Ltd Vs DCIT
(2023) TaxCorp(LJ) 32490 (ITAT-MUMBAI)
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HC - Court Dismisses IDFC's Reassessment Over Lack of New Evidence.
IDFC Limited Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32488 (HC-MADRAS)
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HC - Analysis of Madras High Court Decision on Time Limit for Completion of Assessment u/s 153A.
M/S. AGNI ESTATES AND FOUNDATIONS PRIVATE LIMITED. REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. T.G. BALAJI VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 (1), CHENNAI
(2023) TaxCorp(LJ) 32484 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=90737&Category=Judgment&CategoryType=Zip
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HC - Calcutta High Court Validates Explanation to Section 10AA(1), Rejects Constitutional Challenges.
IFGL REFRACTORIES LTD. & ANR. VERSUS UNION OF INDIA & ORS.
(2023) TaxCorp(LJ) 32482 (HC-CALCUTTA) · https://taxcorp.in/FileOpenDT.aspx?ID=90741&Category=Judgment&CategoryType=Zip
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HC - Karnataka HC Overturns ITAT Decision on Working Capital Loan Waiver Taxability: Emphasizes Supreme Court Ruling in Mahindra.
I.G. Petrochemicals Ltd Vs The DCIT
(2023) TaxCorp(LJ) 32481 (HC-KARNATAKA) · Section 28(iv)
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ITAT - Nagpur ITAT Clarifies Bank's TDS Obligations Under Sec.194A in Light of Form 15G/H.
Bank of India Vs DCIT
(2023) TaxCorp(LJ) 32480 (ITAT-NAGPUR)
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HC - Faulty 'Reason to Believe' on Non-Filing Leads Delhi HC to Overturn Reassessment Notice.
TARLOCHAN LAL GOEL Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32478 (HC-DELHI)
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ITAT - Hyderabad Tribunal Disallows Section 80IA Deduction to Constituent of AOP/Joint Ventures.
DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2 (1) , HYDERABAD. VERSUS M/S. HES INFRA PRIVATE LIMITED
(2023) TaxCorp(LJ) 32477 (ITAT-HYDERABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107510&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal Grants Relief to Assessee from Penalty u/s 270A, Cites Lack of Mala Fide Intent and Voluntary Withdrawal of Excess Deduction Claim.
M/S. JAYPEE CEMENT CORPORATION LTD VERSUS ACIT, CIRCLE-5 (1) (1) , NOIDA
(2023) TaxCorp(LJ) 32476 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107514&Category=ITAT&CategoryType=Zip
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ITAT - Ahmedabad Tribunal Ruling on Unaccounted Cash Seizure and Retraction of Disclosure.
M/S. NEW INDIA ANGADIA SERVICE VERSUS DY. CIT, CIRCLE-1 (3) , GUJARAT
(2023) TaxCorp(LJ) 32475 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107515&Category=ITAT&CategoryType=Zip
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HC - Gujarat High Court Quashes Reassessment under Section 147, Citing Complete Disclosure by Assessee and Lack of Fresh Tangible Material.
SHEFALI CHINTAN PARIKH VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 5 (2) (1)
(2023) TaxCorp(LJ) 32473 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=90714&Category=Judgment&CategoryType=Zip
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HC - Telangana HC Upholds TDS Proceedings on Non-Residents; Contradicts Delhi HC on 'Reasonable Period' Concept.
Dr. Reddys Laboratories Limited Vs The Deputy Commissioner of Income Tax I
(2023) TaxCorp(LJ) 32471 (HC-AP) · Section 201
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ITAT - Pune ITAT Upholds Additions, Citing 'Fraud Doctrine'; Challenges Jurisdictional HC's Perspective.
Splice Biotech Pvt. Ltd Vs ITO
(2023) TaxCorp(LJ) 32470 (ITAT-PUNE)
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ITAT - No Right to Receive" Means No Taxation on Fixed Deposits with CBI Prohibitory Orders.
Bellary Iron-Ores Pvt Ltd Vs ITO
(2023) TaxCorp(LJ) 32469 (ITAT-BANGALORE)
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ITAT - Kolkata Tribunal Verdict on Reopening of Assessment and Liabilities Written Back.
GERMINDA PVT. LTD. VERSUS INCOME TAX OFFICER, WARD-7 (1) , KOLKATA
(2023) TaxCorp(LJ) 32468 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=107488&Category=ITAT&CategoryType=Zip
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ITAT - Pune Tribunal Verdict on Allowability of Expenditure on Service Tax Liability u/s 43B.
INTOX PRIVATE LIMITED VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, WARD-1 (1) , PUNE
(2023) TaxCorp(LJ) 32467 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=107490&Category=ITAT&CategoryType=Zip
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HC - Bombay High Court Disallows Reopening of Assessment on Merely a Change of Opinion.
KNIGHT RIDERS SPORTS PVT. LTD. VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE – 4 (2) MUMBAI, CHIEF COMMISSIONER OF INCOME-TAX (CENTRAL) – 2 MUMBAI, THE UNION OF INDIA
(2023) TaxCorp(LJ) 32464 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=90703&Category=Judgment&CategoryType=Zip
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HC - Bombay High Court Rules in Favour of Set-off of Unabsorbed Depreciation Against Short Term Capital Gains.
BOND SAFETY BELTS (DISSOLVED) THROUGH ITS ERSTWHILE PARTNERS MICHAEL PEREIRA AND JENNIFER FERNANDES VERSUS THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12 (2) , MUMBAI
(2023) TaxCorp(LJ) 32463 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=90704&Category=Judgment&CategoryType=Zip
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HC - Allahabad HC Reinforces Scope of Section 148A(d): Reassessment Defenses to Be Raised at Later Stages.
Smart Vishwas Society Vs Assistant Commissioner Of Income Tax And 2 Others
(2023) TaxCorp(LJ) 32462 (HC-ALLAHABAD) · Section 148A(d)
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ITAT - Mumbai ITAT Stresses Need for Evidence in Reimbursement Claims; Reiterates Taxability as FTS Without Proof.
Kraft Foods Group Brands LLC Vs ACIT
(2023) TaxCorp(LJ) 32461 (ITAT-MUMBAI)
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