Strengthening Inquiries Under Section 263: Insights from RADIANT LIFE CARE MUMBAI Pvt. Ltd. v. PR. CIT-3, Mumbai Introduction The case of RADIANT LIFE CARE MUMBAI Pvt. Ltd. versus PR. CIT-3, Mumbai...
Maintainability of Income Tax Appeals by Struck-Off Companies: Insights from M/s. Dwarka Portfolio Pvt. Ltd. v. ACIT, New Delhi Introduction The case of M/s. Dwarka Portfolio Pvt. Ltd., New Delhi v....
Clarification on Rectification under Section 154 for Deductions under Section 80IB: M/s Satish Cold Storage v DCIT Introduction The case of M/s Satish Cold Storage, Kanpur v. DCIT, Circle1(1)(1),...
Limitations on Assessing Officer's Jurisdiction in Limited Scrutiny Assessments: Insights from Shri Chaitanya Bansibhai Nagori v. Principal Commissioner of Income Tax-4, Ahmedabad Introduction The...
Bharat Singh v. Income Tax Officer Ward - 2 Rewari: Clarifying Grounds for Assessment and Additions Under the Income Tax Act Introduction The case of Bharat Singh v. Income Tax Officer Ward - 2...
ITA Delhi Sets Precedent on Deductibility of Late PF/ESI Contributions Under Section 43B Introduction The case of Cargo Motors Pvt. Ltd., Delhi v. DCIT Circle-4(2), New Delhi adjudicated by the...
Reaffirming Reasonableness of Directors' Remuneration for Private Limited Companies Introduction The case of Carmel Softech Pvt. Ltd. v. Commissioner of Income Tax (CIT) adjudicated by the Income Tax...
Shivganga Drillers Pvt. Ltd. v. CPC, Income Tax, Indore: Allowance of PF/ESI Contributions under Section 43B and TDS Credit under Section 199 Introduction The case of Shivganga Drillers Private Ltd....
Turnover as a Critical Criterion in Transfer Pricing Comparability: ITAT Bangalore's Decision in M/s ACI Worldwide Solutions Pvt Ltd. vs ACIT Introduction The case of M/s ACI Worldwide Solutions...
Taxation Principles Reinforced in Shipping Corpn. Of India Ltd. v. CIT Introduction The case of Shipping Corporation of India Ltd. v. Commissioner of Income Tax (CIT), adjudicated by the Income Tax...
Procedural Compliance under Section 14A and Interpretation of Section 28(iv): ITAT's Decision in Infrastructure Logistics Pvt. Ltd. vs. J.C.I.T. Introduction The case of Infrastructure Logistics Pvt....
ITA Bangalore Supports Section 80IA Deduction upon Timely Revised Return and Subsequent Form 10CCB Filing Introduction The appellate case M/s Jitendra Kumar Nahata, Bangalore v. Joint Commissioner Of...
Havells India Ltd. v. ACIT: Establishing Arm's Length Pricing for Corporate Guarantees in Transfer Pricing Introduction The case of Havells India Ltd. v. ACIT (LTU), adjudicated by the Income Tax...
Rule 11UA Compliance Essential for Share Premium Treatment Potent Foods Pvt. Ltd. v. ITO Ward-2(1), Faridabad Introduction In the case of M/s Potent Foods Pvt. Ltd. versus the Income Tax Officer...
Exemption of Interest on Enhanced Compensation for Agricultural Land: Pranav Saran v. ACIT Introduction The case of Pranav Saran v. ACIT Circle-32(1), adjudicated by the Income Tax Appellate Tribunal...
Clarification on Taxability of Centralized Services Fees under India-USA DTAA: Starwood Hotels & Resorts Worldwide Inc. v. ACIT Introduction The case of Starwood Hotels & Resorts Worldwide Inc. v....
Omission of Section 92BA Clause (i) and Its Legal Implications: Commentary on M/s Nava Karnataka Steels Pvt Ltd vs Deputy Commissioner of Income Tax Introduction The case of M/s Nava Karnataka Steels...
Taxability of Interest on Enhanced Land Acquisition Compensation Affirmed by ITAT Pune Introduction The case of Madhav Pandharinath Kande vs. Income-tax Officer was adjudicated by the Income Tax...
Legal Disability and Non-Imposition of Notional Rent: Analyzing Shri Kamal Kumar v. ACIT Introduction The case of Shri Kamal Kumar v. ACIT, New Delhi adjudicated by the Income Tax Appellate Tribunal...
Limitation of Assessing Officer's Jurisdiction Under Section 143(2) - ITAT's Landmark Decision in Dharmin N Thakkar v. ITO Introduction The case of Dharmin N Thakkar v. The Income Tax Officer (ITO),...