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Limits on Revisional Powers under Section 263: Shoreline Hotel (P.) Ltd. v. Commissioner of Income-Tax Introduction The case of Shoreline Hotel (P.) Ltd. v. Commissioner of Income-Tax, Central-I,...
Commissioner of Income-tax, Delhi v. Bharat Hotels Ltd.: New Precedents on Deemed Dividend and Section 43B Deductions Introduction The case of Commissioner of Income-tax, Delhi v. Bharat Hotels Ltd....
Reopening Assessments and Unexplained Credits: Insights from Pee Aar Securities Ltd. v. DCIT Introduction The case of M/s. Pee Aar Securities Ltd., New Delhi v. DCIT, New Delhi adjudicated by the...
Arm's Length Remuneration and Its Impact on Permanent Establishment: ESS Advertising v. Deputy Director of Income Tax Introduction The case of ESS Advertising (Mauritius) SNC et Compagnie v. Deputy...
Clarification on Tax Deduction at Source for Development Fees and Royalties under DTAA: DCIT v. Inzi Control India Limited Introduction The case of DCIT, Chennai v. Inzi Control India Limited...
M/s. OSE Infrastructure Ltd. v. ACIT: Clarifying Penalty Proceedings Under Section 271(1)(c) Introduction The case of M/s. OSE Infrastructure Ltd., Gurgaon v. ACIT, New Delhi (Income Tax Appellate...
Refining Revisionary Review: Torrent Pharmaceuticals Ltd. v. Deputy Commissioner of Income-tax on the Scope of Section 263 and Its Limitations Introduction The case of Torrent Pharmaceuticals Ltd. v....
Allotment of Shares in Settlement of Pre-existing Liabilities Not Subject to Section 68 of Income Tax Act V. R. Global Energy (P.) Ltd. v. Income-tax Officer, Corporate Ward 3(4), Chennai Court:...
Jurisdictional Oversight in Income Tax Tribunal: Smt. B. Jayalakshmi v. Assistant Commissioner of Income-tax Introduction The case of Smt. B. Jayalakshmi v. Assistant Commissioner of Income-tax,...
ITA Navneet Agarwal vs ITO: Upholding the Principle of Evidentiary Support in Long Term Capital Gains Exemptions Introduction The case of Navneet Agarwal, Legal Heir of Late Kiran Agarwal, Kolkata v....
Autodesk India v. Deputy Commissioner of Income Tax: Establishing Turnover Filters in Transfer Pricing ALP Determination Introduction The case of Autodesk India (P.) Ltd. v. Deputy Commissioner of...
Disallowance of Deduction for Belated Payment of Employees' Contributions under EPF & ESI Acts Introduction In the case of Popular Vehicles & Services (P.) Ltd. v. Commissioner of Income-tax,...
Clarification on Section 153C of Income Tax Act: Assessment Period Post-Search Introduction In the landmark case of M/s. BNB Investment & Properties Ltd., Gurgaon v. DCIT, Faridabad, decided by the...
ACIT v. Late Shri Bholidas T. Patel: Reinforcement of Section 50C's Applicability Based on Incriminating Material Introduction The case ACIT, Central Circle-1(2), Ahmedabad v. Late Shri Bholidas T....
Clarifying the Scope of Section 263: Adequacy of Assessing Officer's Inquiry in Commissioner’s Revision 1. Introduction The case of Commissioner of Income Tax v. Kamal Galani adjudicated by the...
Establishing the Necessity of Incriminating Material for Additions under Section 153A: Insights from ACIT Circle 2(1), Gwalior v. M/s Gahoil Dal & Oil Mills Pvt. Ltd. Introduction The case of ACIT...
ITA Validates Appeal: Jurisdiction under Section 153A Requires Incriminating Material Found During Search Introduction In the landmark case of Moon Beverages Ltd., New Delhi v. ACIT, Central...
APAT Reinforces Arm's Length Principle: Denies Aggregated TNMM for Discrete International Transactions in Knorr Bremse India v. ACIT Introduction The case of Knorr Bremse India Pvt. Ltd., Faridabad...
Non-Retrospective Applicability of Section 234E: Insights from State Bank of India v. CIT A, Gwalior Introduction The case of State Bank of India, Gwalior v. Commissioner of Income Tax (Appeals),...
M/s. Dharampal Satyapal Ltd. v. DCIT: Necessity of Incriminating Material for Section 153A Assessments Introduction The case of M/s. Dharampal Satyapal Ltd., Delhi v. DCIT, New Delhi was adjudicated...