Limitations on Section 153A Assessments: Anurag Dalmia v. DCIT, Central Circle-26 Introduction The case of Anurag Dalmia, New Delhi v. DCIT, Central Circle-26, New Delhi adjudicated by the Income Tax...
Upheld Deductibility of LIC Gratuity Premiums and Tax Treatment of NPA Interest: A Comprehensive Analysis of District Co-Operative Central Bank v. Ito Introduction The case of District Co-Operative...
Retrospective Application of Section 50C in Income Tax Assessments: Insights from Hari Mohan Das Tandon vs. Principal Commissioner of Income-Tax 1. Introduction The case of Hari Mohan Das Tandon...
Ensuring Compliance with DRP Directions under Section 144C: Insights from Software Paradigms Infotech Pvt. Ltd. v. Assistant Commissioner Of Income Tax Introduction The case of Software Paradigms...
Invalidity of Section 153A Assessment Without Proper Search: Regency Mahavir Properties v. Assistant Commissioner Of Income Tax Introduction The case of Regency Mahavir Properties v. Assistant...
ITA Tribunal Establishes Standards for Rejection of Books of Account: Yadav v. Commissioner of Income Tax Introduction The case of Dr. Prabhu Dayal Yadav v. Commissioner of Income Tax serves as a...
Retrospective Cancellation of 12A Registration: A Landmark Judgment in Assistant Commissioner of Income-tax-I v. Agra Development Authority Introduction The case of Assistant Commissioner of...
Affidavit Sufficiency and Burden of Proof under Section 68: Insights from Konark Structural Engineering v. Dy. Commissioner of Income-Tax-9(2) Judgment Introduction The case of Konark Structural...
Burden of Proof on Private Limited Companies under Section 68: Analysis of Prem Castings (P.) Ltd. v. Commissioner of Income-tax (Appeals) Introduction The case of Prem Castings (P.) Ltd. v....
Affirmation of Penalty Imposition Under Section 271AAB in Principal Commissioner of Income Tax vs. Sandeep Chandak Introduction The case of Principal Commissioner of Income Tax, Kanpur v. Sandeep...
Prospective Application of Section 234E Fees in TDS Returns Processing as Established in Samikaran Learning Pvt. Ltd. v. TDS Officer Introduction In the case of Samikaran Learning Private Limited v....
Spe Networks India Inc. v. Deputy Commissioner Of Income Tax: Affirming the Arm's Length Principle in Permanent Establishment Determinations 1. Introduction The case of Spe Networks India Inc. Sony...
ITA Mumbai Reverses Transfer Pricing Additions on Interest-Free Deposits and Technical Fees: Bombay Dyeing & Mfg. Co. Ltd. v. DCIT Introduction In the landmark case of Bombay Dyeing & Mfg. Co....
ITA No.2748/M/2016: Reinforcing the Necessity of Corroborative Evidence in Tax Assessments Introduction The case of Riveria Properties Pvt Ltd. v. Income Tax Officer revolves around the renewal of a...
Setting the RPT Threshold and Ensuring Comparability in Transfer Pricing: A Comprehensive Commentary on Dell International Services India Pvt. Ltd. v. Deputy Commissioner of Income Tax Introduction...
Reaffirming the Need for Verified Evidence in Tax Additions: Commentary on Assistant Commissioner of Income Tax v. Katrina Rosemary Turcotte Introduction The case of Assistant Commissioner Of Income...
Enhanced Criteria for Section 80IB(10) Deductions in Joint Ventures: Deccan Paper Mills Co. Ltd. v. CIT-IV, Pune Introduction The case of Deccan Paper Mills Co. Ltd. v. Commissioner Of Income Tax-IV,...
Clarifying Jurisdiction and Procedural Fairness: ITAT's Landmark Decision in Pavitra Realcon Pvt. Ltd. v. ACIT Introduction The case of Pavitra Realcon Pvt. Ltd., New Delhi v. ACIT, New Delhi...
ITAT Judgment in Oswal Spinning & Weaving Mills Ltd. v. ACIT: Interpretation of Section 32(2) for Unabsorbed Depreciation and Disallowance of Interest Claims under Section 36(1)(iii) 1. Introduction...
Enhancing Tax Assessment Integrity: SABH Infrastructure Ltd. v. Assistant Commissioner of Income Tax Introduction The case of SABH Infrastructure Ltd. v. Assistant Commissioner of Income Tax...