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HC - Bombay HC Overrules ITSC Order: Interest from Government Securities to be Taxed on Specified Date of Accrual
Indusind Bank Ltd Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31989 (HC-BOMBAY)
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HC - Bombay HC Supports ITAT Order: 183 Days Period for Drilling Rig Services Begins When Rig Enters Indian Territory and relevant for construing PE.
Deep Drilling 1 Pte. Ltd Vs The Deputy Commissioner of Income-Tax(IT)
(2023) TaxCorp(LJ) 31988 (HC-BOMBAY)
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ITAT -No Profit Attributed to Hitachi's Indian PE Due to Global Loss - If an assessee incurs a global net loss according to audited accounts, no profit or income can be attributed in India.
Hitachi Ltd Vs ACIT
(2023) TaxCorp(LJ) 31986 (ITAT-DELHI)
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ITAT - Payment received for providing architectural services for the 'Statue of Unity project in Gujarat cannot be taxed as Fees for Included Services (FIS) in India.
Michael Graves Design Group Inc. Vs DCIT
(2023) TaxCorp(LJ) 31979 (ITAT-DELHI)
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HC - Bombay HC Nullifies Reassessment Notices, Upholding Precedent over Contradictory AAR Ruling.
Usha Eswar Vs Income Tax Oficer
(2023) TaxCorp(LJ) 31978 (HC-BOMBAY)
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HC - Delhi HC Affirms Tax Credit for 'Exempt' Thai Dividend based on Clear DTAA Language rather than its general meaning.
Polyplex Corporation Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX- 7
(2023) TaxCorp(LJ) 31971 (HC-DELHI)
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ITAT - Kolkata ITAT Affirms Protocol to DTAA and Rejects CBDT Circular's Influence. Decision underscores the significance of understanding the protocol within a tax treaty and clarifies that lower tax rates, once adopted, should be considered all-inclusive.
TDK India Private Limited Vs Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 31970 (ITAT-KOLKATA)
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ITAT - Chandigarh ITAT Grants Section 12A Registration to Society for Plastic Waste Management; Society's activities fall under the charitable purpose of "preservation of the environment."
Punjab Plastic Waste Management Society Vs The CIT
(2023) TaxCorp(LJ) 31964 (ITAT-CHANDIGARH)
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ITAT - Delhi ITAT Rules in Favor of Assessee: Offshore Supply of rolling stock to the Delhi Metro Rail Corporation Not Taxable; Indian Entity Not a PE; Burden is on the Revenue to prove the existence of a PE.
Bombardier Transportation GmbH Vs DCIT
(2023) TaxCorp(LJ) 31963 (ITAT-DELHI)
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ITAT - Delhi ITAT Clarifies PE Determination: Mere involvement of common sub-contractors or personnel in different projects is insufficient for treating them as a single project for PE determination.
Planetcast International Pte. Ltd Vs ACIT
(2023) TaxCorp(LJ) 31956 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules on Editorial Services Taxability: 'Make Available' Clause Not Met under Article 12(4) of the India-USA Double Taxation Avoidance Agreement.
Spi Global US, Inc. Vs ACIT
(2023) TaxCorp(LJ) 31955 (ITAT-DELHI)
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HC - Madras HC Upholds Prosecution: 'Culpable Mental State' Determined During Trial; Burden was shifted to the Assessee through the statutory presumption in Section 278E, which could only be addressed through evidence during the trial and not through a petition under Section 482 of the CrPC.
D.M.Kathir Anand Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31954 (HC-MADRAS)
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HC - Delhi HC Upholds ITAT's Ruling on Subsidy Nature and Depreciation; Subsidy granted by the Government of Goa should be classified as a capital receipt; UPS equipment vital for data protection during power outages and integral to computer systems.
Nestle India Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31948 (HC-DELHI)
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ITAT - Delhi ITAT Rules Continuous Services Not 'Make Available': Managerial Services (administrative, accounting, legal, and other support services), Not Fees for Technical Services
Infobip Limited Vs ACIT
(2023) TaxCorp(LJ) 31947 (ITAT-DELHI)
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HC - Bombay HC Quashes Vedanta's Reassessment Notice: Disallowance of Interest Expenditure Challenged; AO's altered opinion compared to the stance taken during the initial assessment proceedings.
Vedanta Limited Vs Deputy Commisioner of Income Tax
(2023) TaxCorp(LJ) 31946 (HC-BOMBAY)
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ITAT - Mumbai ITAT Upholds Debatable Nature of Sales Promotion Expenditure Allowance: Rejects Rectification Order Under Section 154.
UCB India Private Limited Vs Assisant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31945 (ITAT-MUMBAI)
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ITAT - Burden of Proof Met: Delhi ITAT Quashes Sec. 68 Addition & Rejects Enhancement under Sec. 56(2)(viib).
Movefast Tour & Travels Pvt. Ltd Vs ITO
(2023) TaxCorp(LJ) 31944 (ITAT-DELHI) · Section 68
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HC - Revenue's appeal against under Section 260A against ITAT order in a Miscellaneous Application is not maintainable, Allows Writ Petition Filing.
L.G. Electronics Inc. Korea Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31937 (HC-DELHI)
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HC - Delhi HC Rules Commission in Publication Business Not FTS, Rejects Royalty Classification for Subscription Fee since it did not grant copyright rights.
Springer Nature Customer Services Centre GMBH Vs THE COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31936 (HC-DELHI)
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Validity of Section 143(1) Order and Rejection of Section 154 Application: Mismatched Entries for Disallowance under the Income Tax Act and the Need for Revised Audit Report; Order Passed by CIT(A) Confirming Disallowance Deemed Sustainable
NANESH PROJECTS VERSUS DCIT, CPC, BANGALORE
(2023) TaxCorp(LJ) 31935 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=106043&Category=ITAT&CategoryType=Zip
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