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 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 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 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 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 1. Introduction The case of Shiva Mission Trust v. State of Madhya Pradesh was adjudicated...
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 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 Introduction The case of...
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 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. 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. 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 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 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 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 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. Principal Commissioner of Income Tax-2, Ahmedabad...
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 Introduction The case of Sood Sabha, Chandigarh v. ITO (Exemption Ward), Chandigarh adjudicated by the Income...