Tax Credit on Exempt Income under Section 10A through DTAA: Insights from Wipro Ltd. v. DCIT, ITAT Bangalore Introduction The case of Wipro Ltd. v. Deputy Commissioner of Income-tax, Central Circle...
Interest on Refunds in Family Trusts: Insights from Vaibhavi Discretionary Family Trust v. Ito Introduction The case of Vaibhavi Discretionary Family Trust v. Ito adjudicated by the Income Tax...
Upholding Legitimate Long-Term Capital Gains: A Comprehensive Analysis of Vasantraj Birawat v. Assistant Commissioner of Income-tax Introduction The case of Vasantraj Birawat v. Assistant...
Vasantraj Birawat v. CIT: Upholding Legitimate Capital Gains Amid Allegations of Bogus Transactions Introduction The case of Vasantraj Birawat v. CIT adjudicated by the Income Tax Appellate Tribunal...
Upholding Section 234E: Rashmikant Kundalia v. Union of India Introduction The case of Rashmikant Kundalia v. Union of India adjudicated by the Income Tax Appellate Tribunal on February 6, 2015,...
Completion Certificate Interpretation under Section 80-IB(10): Aurangabad v. Hindustan Samuh Awas Ltd. Introduction The case of Commissioner of Income-tax, Aurangabad v. Hindustan Samuh Awas Ltd....
Dcit v. Gujarat Mineral Development Corporation Ltd.: Expanding Legal Perspectives on Depreciation and Expense Allowances Introduction The case Dcit, Circle 4, Ahmedabad v. Gujarat Mineral...
Negative Cash Balance and Unexplained Cash Credits in Income Tax Assessment: A Comprehensive Analysis Introduction The case of Acit, Surat v. M/S. Amir Traders, adjudicated by the Income Tax...
Bir Bahadur Singh v. Ito: Reinforcing the Necessity for Substantial Grounds in Reopening Income Tax Assessments Introduction The case of Bir Bahadur Singh v. Ito adjudicated by the Income Tax...
Establishing Jurisdictional Prerequisites Under Section 153C: Rahab Collections Pvt. Ltd. vs ACIT, Central Circle-21 Introduction The case of Rahab Collections Pvt. Ltd. (formerly Tanvir Collections...
Affirmation of TDS Liability for Co-operative Banks under Section 194A: Insights from The Belgaum Industrial Co-Operative Bank Ltd v. JCIT Introduction The case of The Belgaum Industrial Co-Operative...
Delhi & District Cricket Association v. DIT: Clarifying the Retrospective Cancellation of Section 12A Registration and the Scope of Charitable Activities under the IT Act Introduction The case of...
Proper Service of Notice under Section 148 Essential for Valid Reassessment: Insights from LM Wind Power Blades (India) Private Ltd. v. CIT, ITAT 2015 Introduction The case of LM Wind Power Blades...
Exclusion of Service Tax from Gross Receipts under Section 44BB: Insights from Dy. Director Of Income Tax v. Mitchell Drilling International Pvt. Ltd. Introduction The case of Dy. Director Of Income...
Deduction under Section 80-IA: Insights from Selvel Advertising Pvt. Ltd. v. Deputy Commissioner Of Income-Tax, Circle-12, Kolkata Introduction The case of Deputy Commissioner Of Income-Tax,...
Prolifics Corporation Limited vs. Dy. Commissioner of Income Tax: Landmark Ruling on Transfer Pricing Adjustments Introduction The case of Prolifics Corporation Limited (previously known as Semantic...
Runwal Developers Judgment: Interpretation of Completion Certificate Requirements under Section 80-IB(10) Introduction The Runwal Developers vs. Assistant Commissioner of Income Tax case, adjudicated...
The Suzlon Energy Limited MAT Computation and FBT Provision: A Landmark Judgment Introduction The case of The A.C.I.T., (Osd) Circle-8, Ahmedabad v. Suzlon Energy Limited dealt with pivotal issues...
Exclusion of a Comparable in Transfer Pricing: Ameriprise India Pvt. Ltd. v. CIT Introduction The case of Ameriprise India Pvt. Ltd. v. Commissioner of Income Tax (CIT) adjudicated by the Income Tax...
Re-evaluating Revenue vs. Capital Expenditure: Insights from CIT v. Vatika Ltd. Introduction The case of CIT v. Vatika Ltd. adjudicated by the Income Tax Appellate Tribunal (ITAT) on December 12,...