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ITAT - Hyderabad ITAT Decides Consolidated Rent Taxation on Accrual Basis over Lease Life as it takes character of income as per Section 4.
Mytrah Wind Developers Private Limited Vs Income Tax Officer
(2023) TaxCorp(LJ) 30791 (ITAT-HYDERABAD)
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SC - Supreme Court Grants Disposal of SLP Challenging Reassessment Proceedings, Highlights Need for In-depth Analysis.
Red Chilli International Sales Vs INCOME TAX OFFICER & ANR.
(2023) TaxCorp(LJ) 30784 (SC)
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HC - Bombay HC Quashes Reassessment Proceedings Due to Unsigned Notice, Invalidating Jurisdiction.
Prakash Krishnavtar Bhardwaj Vs Income Tax Oficer
(2023) TaxCorp(LJ) 30783 (HC-BOMBAY) · Section 292B
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Assessee is a beneficial owner of the fees and is entitled for treaty benefit.
Fujitsu America INC Vs THE COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30768 (HC-DELHI)
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The assessee has no role to play and is not the author of the assessment order and hence the manner and contents of the assessment order as framed is not determinative whether or not it is a case of change of opinion.
Cognizant Technology Solutions India Pvt. Ltd Vs JOINT COMMISSIONER OF INCOME TAX & ANR.
(2023) TaxCorp(LJ) 30767 (SC)
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Revenue is directed to complete the proceedings within 8 weeks until which no precipitate steps can be taken against the Assessee.
Lenskart Solutions Pvt Ltd Vs DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30760 (HC-DELHI)
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Merely because an Indian company in controlled by a Switzerland company or fact that Switzerland Company carries business in India, does not result in Indian company being considered as a PE of Switzerland Company in India.
S.R. Technics Switzerland Limited Vs ACIT
(2023) TaxCorp(LJ) 30759 (ITAT-MUMBAI)
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At the stage of passing an order under Section 127, after considering Assessee's objections, the Revenue is not required to give out its entire case.
Kamal Nath Vs The Principal Commissioner of Income Tax
(2023) TaxCorp(LJ) 30758 (HC-CALCUTTA)
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The Revenue cannot take advantage of the changed legal position as a result of the SC ruling in New Noble Educational Society since SC clarified that the ruling shall operate prospectively.
Sikhya ‘O’ Anusandhan Vs Commissioner of Income Tax
(2023) TaxCorp(LJ) 30757 (HC-ORISSA)
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The TDS provisions in the Act has to be read along with relevant DTAAs for computing the tax liability and when the recipient is eligible for benefit of DTAA then there is no scope for deduction of tax at 20% under Section 206AA.
Wipro Ltd Vs THE COMMISSIONER OF INCOME-TAX
(2023) TaxCorp(LJ) 30737 (HC-KARNATAKA) · Section 206AA
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Mere undertaking marketing by meeting customers by one enterprise does not constitute habitually securing and concluding order on behalf of the other enterprise.
Krones Aktiengesellschaft Vs The Dy. C.I.T
(2023) TaxCorp(LJ) 30736 (ITAT-DELHI)
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The existence or absence of entries in the books of accounts is not decisive or conclusive factor in deciding the right of the assessee claiming deduction.
Subex Ltd Vs THE DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30735 (HC-KARNATAKA)
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CIT(E) is directed to decide the application afresh in the light of the fact that the Assessee was assessed at Nil income under Section 143(3) which was not taken into account while rejecting the application.
Hunger Heroes Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30728 (HC-DELHI)
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Mere reliance on information obtained from the Sales Tax Department without causing further enquiries to ascertain genuineness or otherwise of the transaction, would not be sufficient to treat the purchases as bogus.
Infinity Industries Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 30727 (ITAT-MUMBAI)
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US-based Sabre Decision Technologies International LLC does not have a PE in India in the absence of a fixed place of business in India or a dependent agent in India.
Sabre Decision Technologies International LLC Vs ACIT
(2023) TaxCorp(LJ) 30726 (ITAT-DELHI)
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Habitual abode does not mean the place of permanent residence, but in fact it means the place where one normally resides.
Sameer Malhotra Vs ACIT
(2023) TaxCorp(LJ) 30725 (ITAT-DELHI)
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Management services rendered by the Assessee under the Management Service Agreement do not constitute fees for included services under the India-USA DTAA.
Edenred SA Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 30718 (ITAT-MUMBAI)
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As per Section 144B(7), in case the variation proposed in the draft assessment order is prejudicial to the Assessee, it is entitled to request for personal hearing and upon such request, the personal hearing may be provided by the authority.
Map Refoils India Limited Vs NATIONAL E-ASSESSMENT CENTRE
(2023) TaxCorp(LJ) 30717 (HC-GUJARAT)
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The hirer has an option to return the vehicle or the goods taken on hire. It is not a simple transaction of giving a loan or advance on which interest is payable. The transaction(s) in commercial and legal sense are far more complex with corresponding rights of the parties.
Muthoot Leasing And Finance Limited And Another Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30716 (SC)
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The receipts from domain name registration of a Registrar authorised by Internet Corporation for Assigned Names and Numbers is not liable to tax as royalty in India, absent an intellectual property right in the nature of trademark.
PDR Solutions FZC Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 30709 (ITAT-MUMBAI)
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