Exemption from Penalty under Section 271(1)(c) upon Voluntary Disclosure under Section 153A Introduction The case of Mr. Prem Arora, New Delhi v. DCIT, New Delhi, adjudicated by the Income Tax...
Koya & Co. Construction v. Assistant Commissioner of Income-tax: Defining 'Developer' under Section 80IA(4) Introduction The case of Koya & Co. Construction (P.) Ltd. v. Assistant Commissioner of...
GVPR Engineers Ltd. v. ACIT: Clarifying the Scope of Section 80IA for Infrastructure Developers Introduction The case of M/S. GVPR Engineers Ltd. Hyderabad v. ACIT Circle-2(3) Hyderabad adjudicated...
Enforcement of Revised Monetary Limits in Income Tax Appeals: Insights from ITO v. Sharma Introduction The case of Income-Tax Officer, Wd-3(1), Asansol v. Dinesh Kumar Sharma adjudicated by the...
Clarifying Taxation of Transportation Fees: Insights from Ups Scs (Asia) Limited v. Asstt. Director Of Income-Tax Introduction The case of Ups Scs (Asia) Limited v. Asstt. Director Of Income-Tax...
Panchamiya v. Addl. Commissioner of Income Tax: Clarifying TDS Applicability in Film Production Contracts Introduction The case of Nitin M. Panchamiya v. Addl. Commissioner of Income Tax adjudicated...
Taxation of Royalty and Fees for Technical Services on Payment Basis: Insights from CSC Technology Singapore Pte. Ltd. v. A.D.I.T. Introduction The case of CSC Technology Singapore Pte. Ltd.,...
Taxation of Non-Compete Fees as Capital Gains: Insights from Asstt Commissioner of Income-Tax v. Dr. B.V. Raju Introduction The Income Tax Appellate Tribunal (ITAT) in the case of Asstt Commissioner...
Limitations on Disallowance under Section 40A(3) in Block Assessments: Insights from Asstt. Commissioner of IT v. M/S Rushiraj Builders & Developers Introduction The case of Asstt. Commissioner of...
Trading Activities in SEZ as 'Services' under Section 10AA: Establishing a New Precedent 1. Introduction In the landmark case of The Dcit Circle-2, Jaipur v. M/S. Goenka Diamond & Jewellers Ltd.,...
Operation of Aircraft in International Traffic Includes Ground and Technical Handling Services: ITAT Ruling Introduction The case of DDIT, New Delhi v. M/s KLM Royal Dutch Airlines, New Delhi...
Allocation of Expenses for Tax Deductions under Sections 80-IA and 80-IB: Insights from Sintex Industries Limited v. DCIT Introduction The case of Sintex Industries Limited v. DCIT adjudicated by the...
Relaxo Footwears Ltd. v. CIT: Establishing the Necessity of Evidence in Section 14A Expenditure Disallowance Introduction The case of Relaxo Footwears Limited v. Commissioner of Income Tax (CIT)...
Preservation of Natural Justice and Burden of Proof in Tax Assessment: Analysis of Smt. Sunita Dhadda vs DCIT Central Circle-2 Jaipur 1. Introduction The case of Smt. Sunita Dhadda vs. The DCIT...
Establishing Credibility of Share Applicants: Insights from CIT v. Gangeshwari Metal P. Ltd. Introduction The case of CIT v. Gangeshwari Metal P. Ltd. adjudicated by the Income Tax Appellate Tribunal...
Affirmation of Genuine Capital Gains Transactions Over Departmental Presumptions Under Section 68: Acit, Circle-2, Udaipur v. Smt. Sumitra Gaur Introduction The case of Acit, Circle-2, Udaipur v....
Benetton India Pvt. Ltd. v. Ito: Reinforcing Transaction-by-Transaction Benchmarking in Transfer Pricing Introduction The case of Benetton India Pvt. Ltd. v. Ito adjudicated by the Income Tax...
Reimbursement of Clearing House Charges Without TDS Liability: Insights from Karnavati Co-Op. Bank Ltd. v. DCIT Circle-11 Ahmedabad Introduction The case of Karnavati Co-Op. Bank Ltd. v. DCIT...
Recognition of Long-Term Capital Gains in the Absence of Timely Dematerialization: Insights from Ito v. Ajay Shantilal Lalwani Introduction The case of Ito v. Ajay Shantilal Lalwani adjudicated by...
CIT v. Maersk Global Service Center: Reassessment under Section 148 and Treatment of Stamp Duty Expenses 1. Introduction The case of CIT v. Maersk Global Service Center (India) P. Ltd. adjudicated by...