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All Tribunals Case Commentaries

ITAT Raipur Upholds Deduction Claims under Section 80IA Amid Transfer Pricing Disputes

ITAT Raipur Upholds Deduction Claims under Section 80IA Amid Transfer Pricing Disputes

Date: Jul 30, 2022
ITAT Raipur Upholds Deduction Claims under Section 80IA Amid Transfer Pricing Disputes Introduction In the landmark case of Assistant Commissioner of Income Tax-2(1), Raipur v. M/S Mahendra Sponge &...
Tax Deduction at Source on External Development Charges: Insights from Vipul Ltd v. ACIT Circle-26(2), New Delhi

Tax Deduction at Source on External Development Charges: Insights from Vipul Ltd v. ACIT Circle-26(2), New Delhi

Date: Jul 30, 2022
Tax Deduction at Source on External Development Charges: Insights from Vipul Ltd v. ACIT Circle-26(2), New Delhi Introduction The case of Vipul Ltd. v. ACIT Circle-26(2), New Delhi adjudicated by the...
Clarifying the Applicability of Section 23(1)(c) for Vacant Property: Asfa Technologies & BPO Pvt. Ltd. v. ITO Corporate Ward 1(4), Chennai

Clarifying the Applicability of Section 23(1)(c) for Vacant Property: Asfa Technologies & BPO Pvt. Ltd. v. ITO Corporate Ward 1(4), Chennai

Date: Jul 30, 2022
Clarifying the Applicability of Section 23(1)(c) for Vacant Property: Asfa Technologies & BPO Pvt. Ltd. v. ITO Corporate Ward 1(4), Chennai Introduction The case of Asfa Technologies & BPO Pvt. Ltd.,...
ITAT Delhi: Clarifying the Applicability of Section 153C Post-Finance Act 2017 in Ojjus Medicare Pvt. Ltd. v. ACIT

ITAT Delhi: Clarifying the Applicability of Section 153C Post-Finance Act 2017 in Ojjus Medicare Pvt. Ltd. v. ACIT

Date: Jul 30, 2022
ITAT Delhi: Clarifying the Applicability of Section 153C Post-Finance Act 2017 in Ojjus Medicare Pvt. Ltd. v. ACIT Introduction The case of Ojjus Medicare Private Limited, New Delhi v. ACIT...
Tribunal Rules Section 234E Fees Not Applicable for TDS Returns Filed Before June 2015 in Thomas Abraham v. IT Officer

Tribunal Rules Section 234E Fees Not Applicable for TDS Returns Filed Before June 2015 in Thomas Abraham v. IT Officer

Date: Jul 30, 2022
Tribunal Rules Section 234E Fees Not Applicable for TDS Returns Filed Before June 2015 in Thomas Abraham v. IT Officer Introduction The case of Thomas Abraham, Bangalore v. Income Tax Officer (ITA...
Enhanced Environmental Compensation in Green Jurisprudence: Shiva Mission Trust v. State of Madhya Pradesh

Enhanced Environmental Compensation in Green Jurisprudence: Shiva Mission Trust v. State of Madhya Pradesh

Date: Jul 28, 2022
Enhanced Environmental Compensation in Green Jurisprudence: Shiva Mission Trust v. State of Madhya Pradesh 1. Introduction The case of Shiva Mission Trust v. State of Madhya Pradesh was adjudicated...
Judgment Analysis: Recognition of Streedhan in Unexplained Jewellery Additions

Judgment Analysis: Recognition of Streedhan in Unexplained Jewellery Additions

Date: Jul 28, 2022
Recognition of Streedhan in Unexplained Jewellery Additions: A Comprehensive Analysis of Gyanendra Singh Shekhawat v. ACIT, Jaipur Introduction The case of Gyanendra Singh Shekhawat v. The ACIT,...
Mandatory Disclosure of Reasons for Reopening Assessment under Section 148: Banwari Lal Pareek v. ITO, Jaipur

Mandatory Disclosure of Reasons for Reopening Assessment under Section 148: Banwari Lal Pareek v. ITO, Jaipur

Date: Jul 28, 2022
Mandatory Disclosure of Reasons for Reopening Assessment under Section 148: Banwari Lal Pareek v. ITO, Jaipur Introduction Banwari Lal Pareek v. ITO, Jaipur is a significant case adjudicated by the...
Strict Interpretation of Revisional Powers under Section 263: Om Sai Co-Operative Credit Souharda Sahakari Niyamit, Gadag v. The Principal Commissioner Of Income Tax, Hubli

Strict Interpretation of Revisional Powers under Section 263: Om Sai Co-Operative Credit Souharda Sahakari Niyamit, Gadag v. The Principal Commissioner Of Income Tax, Hubli

Date: Jul 28, 2022
Strict Interpretation of Revisional Powers under Section 263: Om Sai Co-Operative Credit Souharda Sahakari Niyamit, Gadag v. The Principal Commissioner Of Income Tax, Hubli Introduction The case of...
Clarifying Business Expediency under Section 2(22)(e): Archana Sharma v. DCIT Ghaziabad

Clarifying Business Expediency under Section 2(22)(e): Archana Sharma v. DCIT Ghaziabad

Date: Jul 27, 2022
Clarifying Business Expediency under Section 2(22)(e): Archana Sharma v. DCIT Ghaziabad Introduction The case of Archana Sharma, Ghaziabad v. DCIT, Circle-1, Ghaziabad, adjudicated by the Income Tax...
Interest on Late TDS Payments Not Allowable as Business Expenditure: ITAT Delhibench Decision

Interest on Late TDS Payments Not Allowable as Business Expenditure: ITAT Delhibench Decision

Date: Jul 27, 2022
Interest on Late TDS Payments Not Allowable as Business Expenditure: ITAT Delhibench Decision Introduction The case of Universal Energies Ltd. vs. DCIT heard by the Income Tax Appellate Tribunal...
Affirmation of Cooperative Society Members as Consumers under Consumer Protection Act: Nirmala Devi v Humara India Credit Cooperative Society Ltd.

Affirmation of Cooperative Society Members as Consumers under Consumer Protection Act: Nirmala Devi v Humara India Credit Cooperative Society Ltd.

Date: Jul 27, 2022
Affirmation of Cooperative Society Members as Consumers under Consumer Protection Act: Nirmala Devi v Humara India Credit Cooperative Society Ltd. Introduction The case of Nirmala Devi W/o Raj Kumar...
ITA Delhi Bench Upholds Validity of Search Under Section 132: ACIT vs. MSG Finance India Pvt. Ltd.

ITA Delhi Bench Upholds Validity of Search Under Section 132: ACIT vs. MSG Finance India Pvt. Ltd.

Date: Jul 27, 2022
ITA Delhi Bench Upholds Validity of Search Under Section 132: ACIT vs. MSG Finance India Pvt. Ltd. Introduction The case of ACIT, Central Circle-15, New Delhi v. MSG Finance India Pvt. Ltd. was...
Clarifying Mistake Apparent from Record Under Section 254(2): ITAT Upholds Dismissal in Vijay Kumar Vikas Kumar v. ITO

Clarifying Mistake Apparent from Record Under Section 254(2): ITAT Upholds Dismissal in Vijay Kumar Vikas Kumar v. ITO

Date: Jul 26, 2022
Clarifying Mistake Apparent from Record Under Section 254(2): ITAT Upholds Dismissal in Vijay Kumar Vikas Kumar v. ITO Introduction The case of M/s Vijay Kumar Vikas Kumar v. ITO, Ward - 2(1),...
Limits on Section 14A Disallowance in Absence of Exempt Income Established in Maxivision Eye Hospital v. DCIT

Limits on Section 14A Disallowance in Absence of Exempt Income Established in Maxivision Eye Hospital v. DCIT

Date: Jul 23, 2022
Limits on Section 14A Disallowance in Absence of Exempt Income Established in Maxivision Eye Hospital v. DCIT Introduction The case of M/S Maxivision Eye Hospital Pvt. Ltd. vs. DCIT, Corporate...
Duty of Care in Post-Operative Procedures: Insights from The Superintendent, Government Multi Speciality Hospital v. Smt. Usha Verma

Duty of Care in Post-Operative Procedures: Insights from The Superintendent, Government Multi Speciality Hospital v. Smt. Usha Verma

Date: Jul 23, 2022
Duty of Care in Post-Operative Procedures: Insights from The Superintendent, Government Multi Speciality Hospital v. Smt. Usha Verma Introduction The case of The Superintendent, Government Multi...
Defining Financial Debt: NCLAT Affirms Classification of Earnest Money as Other Creditors under Section 5(8) IBC

Defining Financial Debt: NCLAT Affirms Classification of Earnest Money as Other Creditors under Section 5(8) IBC

Date: Jul 23, 2022
Defining Financial Debt: NCLAT Affirms Classification of Earnest Money as Other Creditors under Section 5(8) IBC Introduction The legal landscape surrounding the classification of debts under the...
Clarifications on Depreciation Claims under Section 115JB and Fair Market Value under Section 40A(2)(b): Kansara Popatlal Tribhuvan Metal Pvt. Ltd. v. Pr. CIT-2

Clarifications on Depreciation Claims under Section 115JB and Fair Market Value under Section 40A(2)(b): Kansara Popatlal Tribhuvan Metal Pvt. Ltd. v. Pr. CIT-2

Date: Jul 23, 2022
Clarifications on Depreciation Claims under Section 115JB and Fair Market Value under Section 40A(2)(b) Kansara Popatlal Tribhuvan Metal Pvt. Ltd. v. Principal Commissioner of Income Tax-2, Ahmedabad...
Laying Down Infrastructure Requirements for Interim Electricity Connections: Punjab State Power Corporation Ltd. v. Ramanjit Kaur

Laying Down Infrastructure Requirements for Interim Electricity Connections: Punjab State Power Corporation Ltd. v. Ramanjit Kaur

Date: Jul 22, 2022
Laying Down Infrastructure Requirements for Interim Electricity Connections: Punjab State Power Corporation Ltd. v. Ramanjit Kaur Introduction The case of Punjab State Power Corporation Ltd. and...
Consistency in Tax Exemptions for Charitable Organizations: Sood Sabha, Chandigarh v. ITO

Consistency in Tax Exemptions for Charitable Organizations: Sood Sabha, Chandigarh v. ITO

Date: Jul 22, 2022
Consistency in Tax Exemptions for Charitable Organizations: Sood Sabha, Chandigarh v. ITO Introduction The case of Sood Sabha, Chandigarh v. ITO (Exemption Ward), Chandigarh adjudicated by the Income...
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