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The scope of services to be rendered by the Assessee does not indicate that they are anything other than managerial services as it aids and assists the Indian subsidiary for performing its day to day business activity.
Wolters Kluwer Financial Services Belgium NV Vs DCIT
(2023) TaxCorp(LJ) 30852 (ITAT-DELHI)
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Assessment passed by Revenue in the name of non-existing entity is null and void ab initio and liable to be quashed and cross objection of Assessee stands allowed and Revenue’s appeal becomes academic.
Barclays Global Service Centre Private Limited (Formerly : Barclays Shared Services Pvt. Ltd.) Vs DCIT
(2023) TaxCorp(LJ) 30851 (ITAT-PUNE)
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The penalty proceedings have been initiated after 14 years and the same is belated and beyond reasonable limitation period of time.
Hindustan Coca-Cola Beverages Pvt. ltd Vs JCIT
(2023) TaxCorp(LJ) 30850 (ITAT-DELHI)
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There is nothing on record which show that Assessee directed investment of funds in fulfilment of discharge of its legal obligation in a capital asset.
Steel Authority of India Ltd Vs PR. COMMISSIONER OF INCOME TAX-7
(2023) TaxCorp(LJ) 30849 (HC-DELHI) · Section 37(1)
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Section 54F is beneficial provision and substantial compliance of the same would entitle Assessee to claim full deduction.
D. Vijayalakshmi Vs ITO
(2023) TaxCorp(LJ) 30848 (ITAT-CHENNAI) · Section 54F
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Law is very clear in as much as the amount which is not utilized for construction and purchase of property before filing return of income must necessarily be deposited in an account duly notified by the Central Government so as to be exempted under Section 54F.
Ramalingam Nagarajan Vs The Income Tax Officer
(2023) TaxCorp(LJ) 30847 (ITAT-CHENNAI) · Section 54F
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Fees received under centralised service agreement cannot be treated as Fees for Included Services under Article 12(4)(a)/(b) of the India-US DTAA.
Inter Continental Hotels Group (Asia Pacific) Pte. Ltd. Vs ACIT
(2023) TaxCorp(LJ) 30846 (ITAT-DELHI)
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The special audit shall have no effect as the order was not communicated to the Assessee.
RAJIV GANDHI PROUDYOGIKI VISHWAVIDYALAYA Vs UNION OF INDIA AND OTHERS
(2023) TaxCorp(LJ) 30839 (SC)
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Whether non-residents falls under the contours of Sections 139 and 115A is the moot point which Revenue will have to decide.
Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd Vs THE ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30838 (HC-DELHI)
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The carrying on of any work is the sine qua nonfor attracting the provisions of section 194C and thus Section 194C was not attracted in the present case.
ATC Telecom Infrastructure Pvt. Ltd Vs Pr.CIT-9
(2023) TaxCorp(LJ) 30837 (ITAT-MUMBAI)
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If the ‘process’ is used by the service provider himself and he bears the risk of exploitation or liabilities for the use, then as the service provider makes own entrepreneurial use of the process, as in the present case and therefore, such income cannot be characterized as royalty.
Adore Technologies Pvt Ltd Vs The A.C.I.T
(2023) TaxCorp(LJ) 30823 (ITAT-DELHI)
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Albeit, the agreement envisages more of voyage charter by the vessel owner and therefore, in our opinion, the same cannot be fall strictly within the realm of definition provided of ‘royalty’ in terms sub clause (iva) to Explanation 2.
Nan Lian Ship Management LLC Vs ACIT (Int. Tax)
(2023) TaxCorp(LJ) 30822 (ITAT-MUMBAI)
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The deduction under Section 10B could not be denied to 100% EOU for a pending ratification certificate where approval was granted by Development Commissioner.
Cornet Technologies (India) Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 30821 (ITAT-CHENNAI) · Section 10B
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The convenience fee retained by Bigtree Entertainment from the end customer cannot lead to an inference that it acts on behalf of the Assessee.
Srinivas Rudrappa Vs The Income Tax Officer
(2023) TaxCorp(LJ) 30813 (ITAT-BANGALORE)
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ITAT - Delhi ITAT Rules in Favor of Assessee, Allows License Fee Recognition as per Mercantile System of Accounting.
CU Inspections & Certifications India Pvt. Ltd Vs ACIT
(2023) TaxCorp(LJ) 30797 (ITAT-MUMBAI)
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HC - Delhi High Court Quashes Vedanta's Reassessment Proceedings due to Revenue's Lack of Application of Mind in issuing the reassessment notice;
Vedanta Ltd Vs ASST. COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30796 (HC-DELHI)
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HC - Delhi High Court Allows VsV Benefit due to Substantial Compliance; Condoning Delay Unintentionally Caused by Assessee.
Vidhi Garments Pvt. Ltd Vs CENTRAL BOARD OF DIRECT TAXES & ANR
(2023) TaxCorp(LJ) 30795 (HC-DELHI)
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HC - Delhi High Court Sets Aside Reassessment Proceedings due to Lack of Independent Enquiry and merely relying on the information supplied by the CGST authorities.
G4S Secure Solutions (India) Private Limited Vs ASSISTANT COMMISSIONER OF INCOME-TAX
(2023) TaxCorp(LJ) 30794 (HC-DELHI)
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SC - Supreme Court Invalidates Proviso to Section 10(26AAA), Upholding Equality for Sikkimese Women and Settlers.
Association of Old Settlers of Sikkim and Ors Vs Union of India and Anr.
(2023) TaxCorp(LJ) 30793 (SC) · Section 10(26AAA)
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SC - Supreme Court Affirms Standalone Applicability of Section 158BFA Interest in Block Assessment Chapter.
K.L. Swamy & Others Vs The Commissioner of Income Tax & Anr.
(2023) TaxCorp(LJ) 30792 (SC) · Section 158BFA
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