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Income Tax Appellate Tribunal Case Commentaries

Deputy Commissioner of Income-tax v. Welspun Corporation Ltd.: Commission Payments to Non-Resident Agents Not Taxable as Technical Services

Deputy Commissioner of Income-tax v. Welspun Corporation Ltd.: Commission Payments to Non-Resident Agents Not Taxable as Technical Services

Date: Jan 4, 2017
Deputy Commissioner of Income-tax v. Welspun Corporation Ltd.: Commission Payments to Non-Resident Agents Not Taxable as Technical Services Introduction The case of Deputy Commissioner of Income-tax...
Arm's Length Principle and Permanent Establishment in International Taxation: Taj TV Ltd. v. ADIT

Arm's Length Principle and Permanent Establishment in International Taxation: Taj TV Ltd. v. ADIT

Date: Dec 24, 2016
Arm's Length Principle and Permanent Establishment in International Taxation: Taj TV Ltd. v. ADIT Introduction The case of Taj TV Ltd. v. Additional Director Of Income Tax (International Taxation),...
Classification of Agricultural vs Non-Agricultural Lands for Capital Gains Tax: Insights from Chalasani Naga Ratna Kumari v. Ito

Classification of Agricultural vs Non-Agricultural Lands for Capital Gains Tax: Insights from Chalasani Naga Ratna Kumari v. Ito

Date: Dec 24, 2016
Classification of Agricultural vs Non-Agricultural Lands for Capital Gains Tax: Insights from Chalasani Naga Ratna Kumari v. Ito Introduction The case of Chalasani Naga Ratna Kumari v. Ito...
Mandatory Pre-Decisional Hearing in Section 142(2A) Assessments: New Precedent in Income Tax Law - Ito v. Vilsons Particle Board Industries Ltd.

Mandatory Pre-Decisional Hearing in Section 142(2A) Assessments: New Precedent in Income Tax Law - Ito v. Vilsons Particle Board Industries Ltd.

Date: Dec 22, 2016
Mandatory Pre-Decisional Hearing in Section 142(2A) Assessments: New Precedent in Income Tax Law Introduction The case of Ito v. Vilsons Particle Board Industries Ltd. adjudicated by the Income Tax...
Comprehensive Commentary on Sagun Foundry (P.) Ltd. v. Commissioner of Income-tax, Kanpur

Comprehensive Commentary on Sagun Foundry (P.) Ltd. v. Commissioner of Income-tax, Kanpur

Date: Dec 22, 2016
Section 43B Applies to Both Employer and Employee Contributions: Insights from Sagun Foundry (P.) Ltd. v. Commissioner of Income-tax, Kanpur Introduction The case of Sagun Foundry (P.) Ltd. v....
ITA Affirms Assessee's Right Against Reassessment for Alleged Illicit Commissions in Godrej & Boyce Mfg. Co. Ltd. v. DCIT

ITA Affirms Assessee's Right Against Reassessment for Alleged Illicit Commissions in Godrej & Boyce Mfg. Co. Ltd. v. DCIT

Date: Dec 22, 2016
ITA Affirms Assessee's Right Against Reassessment for Alleged Illicit Commissions in Godrej & Boyce Mfg. Co. Ltd. v. DCIT Introduction The case of Godrej & Boyce Mfg. Co. Ltd. v. DCIT pertains to a...
Clarification on Penalty Proceedings under Section 271(1)(c) of the Income Tax Act: A Landmark Judgment

Clarification on Penalty Proceedings under Section 271(1)(c) of the Income Tax Act: A Landmark Judgment

Date: Dec 15, 2016
Clarification on Penalty Proceedings under Section 271(1)(c) of the Income Tax Act: A Landmark Judgment Introduction The case of Nandkishor Tulsidas Katore Surya Nursing Home v. Asst. Commissioner Of...
Clarifying Penalty Proceedings Under Section 271(1)(c) of the Income Tax Act: Insights from Kanhaiyalal D. Jain v. Asst. Commissioner Of Income Tax

Clarifying Penalty Proceedings Under Section 271(1)(c) of the Income Tax Act: Insights from Kanhaiyalal D. Jain v. Asst. Commissioner Of Income Tax

Date: Dec 1, 2016
Clarifying Penalty Proceedings Under Section 271(1)(c) of the Income Tax Act: Insights from Kanhaiyalal D. Jain v. Asst. Commissioner Of Income Tax Introduction The landmark case of Kanhaiyalal D....
Clarifying Additional Depreciation and Revenue Expenditure: CRI Pumps (P) Ltd. v. ACIT Judgment 2016

Clarifying Additional Depreciation and Revenue Expenditure: CRI Pumps (P) Ltd. v. ACIT Judgment 2016

Date: Nov 19, 2016
Clarifying Additional Depreciation and Revenue Expenditure: CRI Pumps (P) Ltd. v. ACIT Judgment 2016 Introduction The case of M/s CRI Pumps (P) Ltd. v. ACIT, Chennai adjudicated by the Income Tax...
Jurisdictional Compliance in Section 143(2) Notices: Krishnendu Chowdhury v. ITO

Jurisdictional Compliance in Section 143(2) Notices: Krishnendu Chowdhury v. ITO

Date: Nov 19, 2016
Jurisdictional Compliance in Section 143(2) Notices: Krishnendu Chowdhury v. ITO Introduction The case of Krishnendu Chowdhury v. ITO adjudicated by the Income Tax Appellate Tribunal (ITAT) on...
Corporate Guarantees and Transfer Pricing: Landmark Insights from Xchanging Solutions Ltd. v. Deputy Commissioner of Income-tax

Corporate Guarantees and Transfer Pricing: Landmark Insights from Xchanging Solutions Ltd. v. Deputy Commissioner of Income-tax

Date: Nov 1, 2016
Corporate Guarantees and Transfer Pricing: Landmark Insights from Xchanging Solutions Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Xchanging Solutions Ltd. v. Deputy...
Admissibility and Use of Search-Seized Evidence in Section 153A Assessments: Smt. Dayawanti v. Commissioner of Income-tax

Admissibility and Use of Search-Seized Evidence in Section 153A Assessments: Smt. Dayawanti v. Commissioner of Income-tax

Date: Oct 28, 2016
Admissibility and Use of Search-Seized Evidence in Section 153A Assessments: Smt. Dayawanti v. Commissioner of Income-tax Introduction The case of Smt. Dayawanti v. Commissioner of Income-tax...
Affirmation of Natural Justice in Long-Term Capital Gains Assessment: Pratik S. Shah v. Income-tax Officer

Affirmation of Natural Justice in Long-Term Capital Gains Assessment: Pratik S. Shah v. Income-tax Officer

Date: Oct 22, 2016
Affirmation of Natural Justice in Long-Term Capital Gains Assessment: Pratik S. Shah v. Income-tax Officer Introduction The case of Pratik Suryakant Shah v. Income-tax Officer, Ward-10 (3), Ahmedabad...
Tribunal Upholds Relief for Delayed e-TDS Filing Due to Technical Constraints

Tribunal Upholds Relief for Delayed e-TDS Filing Due to Technical Constraints

Date: Oct 8, 2016
Tribunal Upholds Relief for Delayed e-TDS Filing Due to Technical Constraints Introduction The case of Nav Maharashtra Vidyalaya, Satara v. Additional Commissioner of Income-tax adjudicated by the...
Retrospective Application of Section 50C: A Landmark Judgment

Retrospective Application of Section 50C: A Landmark Judgment

Date: Oct 1, 2016
Retrospective Application of Section 50C: A Landmark Judgment Introduction The case of Dharamshibhai Sonani versus the Assistant Commissioner of Income Tax represents a significant turning point in...
New Insights on Section 14A Disallowances and Goodwill Depreciation in Corporate Amalgamations: United Breweries Ltd. v. Addl. CIT

New Insights on Section 14A Disallowances and Goodwill Depreciation in Corporate Amalgamations: United Breweries Ltd. v. Addl. CIT

Date: Oct 1, 2016
New Insights on Section 14A Disallowances and Goodwill Depreciation in Corporate Amalgamations: United Breweries Ltd. v. Addl. CIT Introduction In the landmark case of United Breweries Ltd. v....
Refining Transfer Pricing Methodologies for IT Enabled Services: ITA Ward-11(2) v. E Value Serve.Com

Refining Transfer Pricing Methodologies for IT Enabled Services: ITA Ward-11(2) v. E Value Serve.Com

Date: Oct 1, 2016
Refining Transfer Pricing Methodologies for IT Enabled Services: ITA Ward-11(2) v. E Value Serve.Com Introduction The case of Income Tax Officer, Ward-11(2), New Delhi v. E Value Serve.Com...
Non-Retrospective Application of Section 234E Fees in TDS Processing: A Landmark Judgment

Non-Retrospective Application of Section 234E Fees in TDS Processing: A Landmark Judgment

Date: Sep 22, 2016
Non-Retrospective Application of Section 234E Fees in TDS Processing: A Landmark Judgment Introduction In the case of Maharashtra Cricket Association, Pune vs. Deputy Commissioner of Income-tax,...
Clarifying TDS Liability on Notional Entries Under Section 201(1): SBI Hospet Case Commentary

Clarifying TDS Liability on Notional Entries Under Section 201(1): SBI Hospet Case Commentary

Date: Sep 17, 2016
Clarifying TDS Liability on Notional Entries Under Section 201(1): SBI Hospet Case Commentary Introduction The case of State Bank Of India, Hospet City Branch, College Road, Hospet v. Commissioner of...
Clarifying the Scope of Section 153A Assessments: Gupta v. Assistant Commissioner of Income-tax

Clarifying the Scope of Section 153A Assessments: Gupta v. Assistant Commissioner of Income-tax

Date: Sep 1, 2016
Clarifying the Scope of Section 153A Assessments: Gupta v. Assistant Commissioner of Income-tax Introduction The case of Anil Mahavir Gupta v. Assistant Commissioner of Income-tax, Central Circle,...
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