Ensuring Due Process in Tax Appeals: ITAT Overrules CIT(A)'s Summary Dismissal in Interglobe Enterprises Ltd. v. DCIT Introduction The case of Interglobe Enterprises Ltd. v. DCIT, New Delhi...
Smt. Sudha Eashwar vs. ITO: Rigorous Scrutiny on LTCG Exemptions Under Section 10(38) Introduction The case of Smt. Sudha Eashwar vs. Income Tax Officer (ITO) adjudicated by the Income Tax Appellate...
Clarification on Deemed Dividends under Section 2(22)(e) of the Income Tax Act Introduction The case of ACIT, New Delhi v. Shri Anumod Sharma, Gurgaon adjudicated by the Income Tax Appellate Tribunal...
Independent Application of Mind in Section 151 Approvals: A Landmark Decision in Apc Air Systems P. Ltd. v. Cit Introduction In the landmark case of Apc Air Systems P. Ltd. v. Commissioner of Income...
Non-Retroactivity of Section 234E Under Section 200A: Insights from National Laminate Corporation v. CPC (TDS), Mumbai Introduction The case of National Laminate Corporation v. CPC (TDS), Mumbai...
Enhancing Transfer Pricing Compliance: Insights from Infor India Pvt. Ltd. v. DCIT Introduction The case of Infor India Private Limited (formerly known as Infor Global Solutions (India) Private...
Scope of Scrutiny in Limited Assessments: R. & H. Property Developer Pvt. Ltd. v. Principal Commissioner Of Income Tax-11, Mumbai Introduction The case of R. & H. Property Developer Pvt. Ltd. v....
Deduction under Section 36(1)(va) Denied for Late PF & ESI Contributions: Eagle Trans Shipping Case Analysis Introduction The case of Eagle Trans Shipping & Logistics (India) Private Ltd. v....
ITA Decision in Suman Poddar v. ITO: Scrutinizing the Genuineness of Long-Term Capital Gains Introduction The case of Suman Poddar, New Delhi v. ITO, Ward-39(5), New Delhi adjudicated by the Income...
EBR Enterprises v. Union of India: Affirmation of Subsection (5) of Section 80A in Restricting Retrospective Deductions Introduction The case of EBR Enterprises v. Union of India adjudicated by the...
Limitation on Revisionary Powers under Section 263: Insights from Sonali Hemant Bhavsar v. CIT Introduction The case of Sonali Hemant Bhavsar v. Commissioner of Income Tax (CIT) adjudicated by the...
Distinguishing Business Income from Royalty Income: Insights from Commissioner of Income-tax (IT)-3 v. MSM Satellite (Singapore) Pte. Ltd. Introduction The case of Commissioner of Income-tax (IT)-3...
Presumption Over Admission: ITAT Upholds Additions Based on Section 132(4) Statements in Bannalal Jat Constructions Case Introduction The case of Bannalal Jat Constructions (P.) Ltd. v. Assistant...
Tribunal Mitigates Penalty under Section 272A(2)(k) for Technical Delays: Mahaveer Prasad Jain v. ITO, TDS Kota Introduction The case of Mahaveer Prasad Jain v. Income Tax Officer, TDS Kota revolves...
Bangalore Development Authority Judgment: Clarifying Charitable Status under Section 2(15) of the Income Tax Act Introduction The case of Bangalore Development Authority v. Additional Commissioner Of...
Clarifications on Section 36(1)(viii) Deductions and Section 14A Expenditures: South Indian Bank Ltd. v. Assistant Commissioner Of Income Tax Introduction The case of South Indian Bank Ltd....
Expanding Eligibility under Section 80IA: Recognition of Subcontractors for Infrastructure Deductions 1. Introduction The case of Commissioner of Income Tax Coimbatore v. Chettinad Lignite Transport...
Non-Applicability of Section 195 TDS on Commissions to Non-Resident Agents for Services Rendered Outside India: Central Electronics Ltd. v. Acit Introduction Central Electronics Ltd. v. Acit is a...
ITAT Affirms Allowance of Set Off of Business Losses Against Surrendered Income Introduction The case of Famina Knit Fabs v. Assistant Commissioner Of Income Tax, Circle-3, Ludhiana adjudicated by...
Retrospective Approval of Section 12AA Registration Affirms Exemption under Sections 11 & 12 in R.D. Foundation v. Income Tax Officer Introduction The case of R.D. Foundation v. Income Tax Officer,...