Determining the Date of Purchase for Section 54F Exemption: Rajiv Madhok v. ACIT, New Delhi Introduction The case of Rajiv Madhok, New Delhi v. ACIT, New Delhi adjudicated by the Income Tax Appellate...
Retention Money Not Accrued as Income: ITAT Kolkata Upholds CIT(A) Decision in DCIT v. M/s. EMC Limited Introduction The case of DCIT, CC-1(3), Kolkata v. M/s. EMC Limited, Kolkata revolves around...
Reinforcing the Criteria for Reopening Income Tax Assessments: Insights from Lionbridge Technologies Pvt. Ltd. v. Asst CIT, Mumbai Introduction The case of Lionbridge Technologies Pvt. Ltd., Navi...
AIR France v. Addl. CIT: Clarifying Tax Exemptions under Indo-French DTAA for Technical Handling Services Introduction The case of AIR France, New Delhi v. Additional Commissioner of Income Tax...
Kohli Estates Pvt. Ltd. v. ITO: Establishing the Distinction Between Business Income and Capital Gains in Real Estate Transactions Introduction The case of M/s. Kohli Estates Pvt. Ltd., New Delhi v....
Transfer Pricing Adjustments Cannot Be Applied to MAT Book Profits: ITAT Delhi's Ruling in SSP India Pvt. Ltd. v. DCIT Introduction The case of M/s SSP India Pvt. Ltd., Gurgaon v. DCIT, Gurgaon marks...
Distinguishing CSR Expenditures from Section 80G Donations: A Comprehensive Analysis of First American (India) Pvt. Ltd. v. Assistant Commissioner of Income Tax Introduction The case of First...
Ensuring Procedural Fairness and Independent Inquiry under Section 263: Integral Barter (P) Ltd. v. ITO Commentary Introduction The case of M/s Integral Barter (P) Ltd. v. ITO adjudicated by the...
Classification of Sales Tax Incentives as Capital Receipts: Insights from Acit v. Shantinath Detergents Pvt. Ltd. Introduction The case of Acit v. Shantinath Detergents Pvt. Ltd. adjudicated by the...
ITA Bangalore Reinforces Requirement of Incriminating Material for Section 153A Additions: Mr. Yunus Zia v. DCIT, Bangalore Introduction The case of Mr. Yunus Zia vs. DCIT, Bangalore, adjudicated by...
Limiting Revisional Jurisdiction under Section 263: Insights from Intent Dealers Pvt. Ltd. v. CIT Introduction The case of Intent Dealers Pvt. Ltd. v. CIT adjudicated by the Income Tax Appellate...
Restoration of 12AA Registration for Visakhapatnam Metropolitan Region Development Authority: A Landmark Judgment Introduction In the case of Visakhapatnam Metropolitan Region Development Authority...
Capital Gain Classification in Property Transactions: Insights from Ramesh Raj Bohra v. CIT Introduction The case of Ramesh Raj Bohra v. CIT adjudicated by the Income Tax Appellate Tribunal (ITAT) on...
M/s Omkar Infracon Pvt. Ltd. v. I.T.O.: Reinforcing the Limits of Revisional Jurisdiction under Section 263 Introduction The case of M/s Omkar Infracon Private Limited, Kolkata v. I.T.O., Ward-12(2),...
Jurisdictional Protocols for Section 143(2) Notices in Income Tax Assessments: Insights from DCIT, CIR-5(1), Kolkata v. M/s. Proficient Commodities Pvt. Ltd. Introduction The case of DCIT, CIR-5(1),...
Micro Focus Software India Pvt. Ltd. v. Assistant Commissioner of Income-Tax: Defining Transfer Pricing Parameters for SWD and ITES Segments Introduction The case of Micro Focus Software India...
Impact of Delhi Cooperative Thrift v. Income Tax Officer on Section 80P Deductions Introduction The case of Delhi Cooperative Commercial Thrift and Credit Society Ltd v. Income Tax Officer...
Mohan Clothing Co. Pvt. Ltd. v. Assistant Commissioner Of Income Tax: Reinforcing the Burden of Proof in High-Value Purchase Assessments under Section 147 1. Introduction The case of Mohan Clothing...
Khairari v. ITO Jaipur: Strict Compliance for Section 54F Deductions Affirmed Introduction In the case of Shri Arpit Khairari, Jaipur v. Income Tax Officer, Ward-2-2, Jaipur, decided by the Income...
Reaffirming the Assessee's Burden of Proof under Section 68 of the Income Tax Act: Insights from M/S Bini Builders Pvt. Ltd. v. DCIT Introduction The case of M/S Bini Builders Pvt. Ltd., Mumbai v....