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Once it is established that ASB exists to provide education and not for profit, the exemption cannot be denied.
Laura Entwistle and others Vs The Union of India
(2023) TaxCorp(LJ) 31139 (HC-BOMBAY)
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A writ petition cannot be entertained where the Assessee has the option to avail the statutory remedy prescribed under the statute.
Tabasum Mir Vs Union of India & Ors
(2023) TaxCorp(LJ) 31132 (HC-J&K)
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The applicants had not made full and true disclosure of income while making application under Section 245(C), thus ITSC should have dismissed the application.
Union of India & Anr Vs Principal Commissioner of Income Tax (Central)
(2023) TaxCorp(LJ) 31131 (HC-ALLAHABAD)
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No addition can be made on the basis of the statement of a third party under Section 153C and based on a dumb document which does not contain name, year and particulars of Assessee.
Kanipakam Hariprasad Reddy Vs ACIT
(2023) TaxCorp(LJ) 31130 (ITAT-HYDERABAD) · Section 65B
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The adjustment of Rs.1.62 Cr made to the book profit under Section 115JB is arbitrary as the Assessee has adequately explained the same.
Bengal Peerless Housing Development Company Limited Vs Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 31129 (ITAT-KOLKATA)
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HC - Delhi High Court Rules in Favor of Assessee, Quashes Tax Demand Due to Non-Deposit of TDS by Kingfisher Airlines - Relief to taxpayers who have been subjected to tax demands due to the non-deposit of TDS by their employers.
Sanjay Sudan Vs THE ASSISTANT COMMISSIONER OF INCOME TAX & ANR
(2023) TaxCorp(LJ) 31128 (HC-DELHI)
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There is no proper application of mind both at the stage of sending the information by the Income Tax Department and by the Authorities under BM Act before issuing the notice under challenge.
Jitendra Virwani Vs JOINT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31121 (HC-KARNATAKA)
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AAR failed to consider Circular No. 682 of 1994, Circular No. 789 of 2000, the Press Release on TRC, SC rulings in Azadi Bachao Andolanand Vodafone International, the applicability of the LOB clause which clearly grandfathers investments made before Apr 1, 2017.
Bid Services Division (Mauritius) Limited Vs Authority for Advance Ruling
(2023) TaxCorp(LJ) 31120 (HC-BOMBAY)
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Whether the Assessee is a tax resident of Singapore or not is a highly debatable issue and conclusion on these issues cannot be reached on conjectures, surmises, doubts and suspicion.
Tata NYK Shipping Pte. Ltd Vs Commissioner of Income Tax
(2023) TaxCorp(LJ) 31119 (ITAT-DELHI)
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FC(USA) - US District Court Clarifies: Residential Status under DTAA Relevant for FBAR Compliance
Alberto Aroeste and Estella Aroeste Vs Foreign Court U.S.A.
(2023) TaxCorp(LJ) 31118 (FOREIGN)
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There is no explanation, even with regard to the period falling between the time when the scrutiny assessment was framed and the said internal communication.
Clix Capital Services Private Limited (Formerly Known As Ge Money Financialservices Private Ltd.) Vs JOINT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31112 (HC-DELHI) · Section 271C
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The subscription receipts for use of the database cannot be brought to tax in India as royalty under Article 12(3) of India-US DTAA, in absence of a PE.
Uptodate Inc Vs DCIT
(2023) TaxCorp(LJ) 31111 (ITAT-DELHI)
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The order shall be communicated to the PCCIT, West Bengal and Sikkim, by the office of the Ministry of Law and Justice, for taking note of the order about the affairs going on in his department and take necessary steps.
Orbit Projects Private Limited Vs Income Tax Officer
(2023) TaxCorp(LJ) 31104 (HC-CALCUTTA)
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Amount received by the Assessee from sale of advertisement space through its AdWords program cannot be brought to tax in India as royalty.
Google Ireland Ltd Vs DCIT (IT)
(2023) TaxCorp(LJ) 31092 (ITAT-BANGALORE)
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Section 199 enables the Assessee to claim TDS credit in the year in which it is deducted irrespective of the fact that the related income is not offered to tax in the same year.
Adani Vizhinjam Port Pvt. Ltd Vs The ITO
(2023) TaxCorp(LJ) 31091 (ITAT-AHMEDABAD)
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Section 264 enables the PCIT to call for records of any proceedings under the Act or cause to make such enquiry as deems fit and pass such order which is not prejudicial to the Assessee.
Interglobe Enterprises Private Limited Vs PR. COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31090 (HC-DELHI)
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Assessee is directed to remit the cost of Rs.25,000 per appeal to Prime Minister's Relief Fund within 30 days.
Jet Airways (India) Limited Vs Dy. CIT
(2023) TaxCorp(LJ) 31089 (ITAT-MUMBAI)
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Income derived by Agricultural Produce Marketing Committee for regulating the market of fish, poultry and eggs would be eligible for exemption under Section 10(26AAB).
Fish Poultry And Egg Marketing Committee Vs PC COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31088 (HC-DELHI) · Section 10(26AAB)
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The Assessee cannot be asked to prove the negative fact that no payments are received during the impugned year in the absence of any positive evidence to the contrary.
Saudi Telecom Company Vs The Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31081 (ITAT-BANGALORE)
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It is open for the Assessee to present its contention that it is recipient of benefit under Section 80G (5B) for a subsequent period (AY 2022-23 to 2026-27), before the CIT(E), when the matter is examined afresh.
Sant Girdhar Anand Parmhans Sant Ashram Vs THE COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31074 (SC) · Section 80G
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