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21,400 rulings

Desk: Both Direct Tax GST

Direct Tax ·ITAT Delhi · 01 Aug 2023
ITAT - ITAT Rules Amazon's Cloud Computing Services Not Taxable as FIS, FTS, or Royalty.
Amazon Web Services, Inc Vs ACIT
(2023) TaxCorp(LJ) 32056 (ITAT-DELHI)
Direct Tax ·Supreme Court · 31 Jul 2023
SC - Ansaldo Energia Withdraws Appeal Against Madras HC Judgment on Offshore Supply Taxability.
Ansaldo Energia SPA Vs THE COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32049 (SC)
Direct Tax ·Madras High Court · 31 Jul 2023
HC - FinMin & CBDT to Expedite Decision on TN Govt.'s Request to Exempt PACS from Sec. 194N. The TDS provision applies to cash withdrawals from the Central Cooperative Bank for further distribution to beneficiaries by the PACS.
Erode Mavatta Valamana Thodakka Vs The Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32048 (HC-MADRAS) · Section 194N
Direct Tax ·Bombay High Court · 31 Jul 2023
HC - Bombay HC Quashes Order Denying ITR Delay Condonation, Directs Reconsideration by CBDT Member. Highlights the importance of following proper procedures and principles of natural justice in tax matters.
R. K. Madhani Prakash Engineers J V Vs Union of India
(2023) TaxCorp(LJ) 32047 (HC-BOMBAY)
Direct Tax ·Delhi High Court · 29 Jul 2023
HC - Delhi HC Quashes Reassessment Notice Due to Errors in Sec. 50C Invocation and Cost Ascertainment.
Sh. Manujendra Shah Vs COMMISSIONER OF INCOME TAX-8
(2023) TaxCorp(LJ) 32040 (HC-DELHI) · Section 50C
Direct Tax ·Delhi High Court · 29 Jul 2023
HC - Delhi HC Directs Re-Examination of Assessee's Foreign Remittance Submission and Sets Aside Reassessment Proceedings.
Dr. Ashok Kumar Sinha Vs THE ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32039 (HC-DELHI)
Direct Tax ·ITAT Delhi · 29 Jul 2023
ITAT - Delhi ITAT Grants 100% Tax Exemption on Enhanced Compensation for Compulsory 'Agricultural Land' Acquisition.
Virender Rathee Vs ITO
(2023) TaxCorp(LJ) 32038 (ITAT-DELHI)
Direct Tax ·Madras High Court · 29 Jul 2023
HC - Madras HC Quashes Assessment Due to Lack of Proof for Delivery of Show Cause Notice and Draft Order.
Kothandaraman Praesh Vs The Additional /Joint/Deputy/Assistant Commissioner of Income Tax, Income Tax Officer, National e-Assessment Centre
(2023) TaxCorp(LJ) 32037 (HC-MADRAS)
Direct Tax ·Bombay High Court · 28 Jul 2023
CBDT's Compounding Guidelines for an offence under Section 279 Cannot Prescribe Limitation.
Sofitel Realty LLP Vs Income Tax Oficer
(2023) TaxCorp(LJ) 32030 (HC-BOMBAY)
Direct Tax ·Madras High Court · 27 Jul 2023
HC - Madras HC: Quashes Tax-Evasion Prosecution as ITAT Exonerated Assessee from Penalty.
TVH Energy Resources Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32023 (HC-MADRAS)
Direct Tax ·Delhi High Court · 26 Jul 2023
HC - Delhi HC Quashes Notices Issued Under Section 148A(b) for Delayed Mail.
Jindal Exports And Imports Private Limited Vs DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32016 (HC-DELHI) · Section 148A(b)
Direct Tax ·ITAT Raipur · 26 Jul 2023
ITAT - ITAT Rules TCS Applicable on Compounding Fee Received from Illegal Miners Despite No Valid Lease.
District Mining Officer Vs The DCIT
(2023) TaxCorp(LJ) 32015 (ITAT-RAIPUR)
Direct Tax ·ITAT Delhi · 25 Jul 2023
ITAT - ITAT Grants Conditional Stay to Mauritian Company holding a TRC on LTCG Tax Demand.
India Property (Mauritius) Company II Vs ACIT
(2023) TaxCorp(LJ) 32009 (ITAT-DELHI)
Direct Tax ·Karnataka High Court · 25 Jul 2023
HC - Karnataka HC Rules in Favor of Vodafone, Rejects TDS on Connectivity & Bandwidth Charges. Dismissed the classification of the payments as royalties under the Explanations to Section 9(1)(vi).
Vodafone Idea Limited (Formerly Known As M/S Vodafone Mobile Services Ltd.) Vs DEPUTY DIRECTOR OF INCOME TAX
(2023) TaxCorp(LJ) 32008 (HC-KARNATAKA)
Direct Tax ·Supreme Court · 24 Jul 2023
SC - Supreme Court Upholds Taxation of Sikkim-Based Companies under Income Tax Act, Rejects Review Petitions on Residential Status.
Mansarovar Commercial Pvt Ltd Vs Commissioner of Income Tax
(2023) TaxCorp(LJ) 32001 (SC)
Direct Tax ·ITAT Delhi · 24 Jul 2023
ITAT - Taxability of outstanding deposits as Sec.41(1) - Cessation of Liability Requisite Legal Operation or Clear Debtor's Intent; Onus on Revenue to Prove Liability Cease.
HINDUSTAN COCA COLA BEVERAGES PVT. LTD. Vs Addl. CIT
(2023) TaxCorp(LJ) 32000 (ITAT-DELHI) · Section 41(1)
Direct Tax ·ITAT Delhi · 22 Jul 2023
ITAT - Interest Paid on Compulsory Convertible Debentures Deemed Revenue Expenditure: Affirms Allowability of Interest Expenditure Pre-Conversion
Religare Finvest Ltd Vs DCIT
(2023) TaxCorp(LJ) 31993 (ITAT-DELHI)
Direct Tax ·ITAT Chennai · 22 Jul 2023
ITAT - Demonetisation Deposit Addition Upheld by Chennai ITAT; Rejects Claim of Cash Gift on Marriage.
Karthick Natarajan Vs The DCIT
(2023) TaxCorp(LJ) 31992 (ITAT-CHENNAI)
Direct Tax ·Gujarat High Court · 22 Jul 2023
Penalty Not Sustainable for Excess Depreciation Withdrawn Voluntarily Prior to Detection by Revenue
Axis Bank Ltd Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX 1
(2023) TaxCorp(LJ) 31991 (HC-GUJARAT)
Direct Tax ·ITAT Kolkata · 22 Jul 2023
ITAT - Assessee's marketing and sales expenditures related to the project were not allowable due to Ind AS 115 & matching concept
Bengal Peerless Housing Development Company Limited Vs DCIT
(2023) TaxCorp(LJ) 31990 (ITAT-KOLKATA)

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