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 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 Introduction The case of Chalasani Naga Ratna Kumari v. Ito...
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....
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...
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 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 Introduction The landmark case of Kanhaiyalal D....
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 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 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 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 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 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 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 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 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 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 Introduction The case of State Bank Of India, Hospet City Branch, College Road, Hospet v. Commissioner of...
ITAAT Upholds Allowability of Director's Salary Expenditure as Business Expense in Vvf Ltd. v. CIT Introduction The case of Vvf Ltd. v. CIT adjudicated by the Income Tax Appellate Tribunal (ITAT) on...