Tribunal Upholds Deduction Under Section 37 Over Section 43B(f) in Leave Encashment Insurance Premiums Introduction In the case of Commissioner of Income-tax, Thiruvananthapuram v. Hindustan Latex...
Deductibility of Commission Payments under Section 37(1) of the Income Tax Act: Insights from Deputy Commissioner Of Income Tax Circle 8, Kolkata v. Rajrani Exports Pvt. Ltd. 1. Introduction The case...
Section 14A Applicability on Section 10(2A) Excluded Income: Insights from Vishnu Anant Mahajan v. Asstt. CIT Introduction The case of Vishnu Anant Mahajan v. Assistant Commissioner of Income-tax,...
Tribunal Upholds Jurisdictional Grounds in All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income-tax, Central Circle-44 Introduction The case of All Cargo Global Logistics Ltd. v. Deputy...
Clarifying Penalty Imposition under Section 271(1)(c) in Light of KAMLESH DANGAYACH v. ACIT Introduction The case of KAMLESH DANGAYACH v. ACIT, Jaipur, adjudicated by the Income Tax Appellate...
Tribunal Validates Restriction on Expense Disallowance under Section 14A: Priya Exhibitors Pvt. Ltd. v. CIT Introduction The case of Priya Exhibitors Pvt. Ltd. v. CIT was adjudicated by the Income...
Telcordia Technologies India P. Ltd. v. ACIT: Comprehensive Analysis on Transfer Pricing and Depreciation Applications Introduction The case of Telcordia Technologies India P. Ltd. v. Assistant...
Clarifying the Applicability of Section 50C and Section 68: Insights from Bhopal v. M/S. Etc Industries Ltd., Bhopal Introduction The case of Acit-1(1), Bhopal v. M/S. Etc Industries Ltd.,...
Clarifying the Scope of Rule 27 in ITAT Proceedings: Deputy Commissioner of Income-tax v. Sandip M. Patel Introduction The case of Deputy Commissioner of Income-tax, Central Circle-2(2), Ahmedabad v....
Determining Arm's Length Interest Rates on Interest-Free Loans to Associated Enterprises: Insights from Tata Autocomp Systems Limited v. ACIT Introduction The case of Tata Autocomp Systems Limited v....
Agricultural Land Classification Beyond Municipal Limits: Insights from Chand Prabha Jain v. CIT Introduction The case of Chand Prabha Jain v. CIT adjudicated by the Income Tax Appellate Tribunal...
Interpretation of Section 40(a)(ia) in Merilyn Shipping & Transports v. Addl. CIT: 'Payable' Includes 'Paid' 1. Introduction Merilyn Shipping & Transports Visakhapatnam v. Addl. CIT, Range-1...
Clarifying the Burden of Proof under Section 68: Insights from Income-tax Officer v. Anant Shelters (P.) Ltd. Introduction The case of Income-tax Officer (9(1)-1) v. Anant Shelters (P.) Ltd....
Deductibility of Interest by Indian PE to Foreign HO Under DTAA: A New Precedent Introduction The case of Sumitomo Mitsui Banking Corpn. v. Deputy Director of Income-tax (IT), Range-2(1), Mumbai...
Recognition of Multiple Housing Clusters as Separate Projects under Section 80IB(10) Introduction The case of Rahul Construction Co., Rahul Capital, 115/B Prabhat Road, Pune v. Income Tax Officer,...
Mandatory Compliance with Section 153D for Valid Assessment Orders: AITA Decision Introduction The case of Akil Gulamali Somji Shop No. 16, Gulistan Complex, Opposite SPCA, Poona College Road, Pune...
Maral Overseas Ltd. Judgment Commentary: Extending Section 10B Tax Exemption for EOUs Introduction The case of Maral Overseas Limited v. Additional Commissioner of Income-Tax adjudicated by the...
Clarification on Assessability of Capital Gains from Development Agreements and Treatment of Gifts Received by Minor Children Introduction The case of Sri Potla Nageswara Rao, Khammam /Cross Objector...
Clarifying Eligibility Under Section 80IA(4): Developer vs. Works Contractor in Infrastructure Projects Introduction The case of M/S. KMC Constructions Ltd. Hyderabad v. Asst. Commissioner Of...
Penalty Cancellation in TDS Returns Filing: Insights from Collector Land Acquisition v. Addl. CIT(TDS) Introduction The case of Collector Land Acquisition, Department Of Industries And Commerce,...