H.P. Government Energy Development Agency v. Commissioner of Income-tax: Clarifying the Scope of Section 12AA(3) for Revocation of Registration Introduction The case of H.P. Government Energy...
Erroneous Use of Section 263: A Detailed Analysis of Commissioner of Income-tax v. Leisure Wear Exports Ltd. Introduction The case of Commissioner of Income-tax, Delhi - II v. Leisure Wear Exports...
Clarifying Section 147 Reassessment Powers under Explanation 3: Insights from Majinder Singh Kang v. Commissioner of Income-Tax Introduction The case of Majinder Singh Kang v. Commissioner of...
Jurisdictional Limits on Cancellation of Section 12A Registration Kapoor Educational Society v. Commissioner of Income-tax Income Tax Appellate Tribunal, 6th September 2010 Introduction The case of...
Doctrine of Consistency in Accounting Practices Upheld: Commissioner of Income-tax v. Jagatjit Industries Ltd. Introduction The case of Commissioner of Income-tax v. Jagatjit Industries Ltd....
SAP Labs India v. Asst. Commissioner of Income Tax: Redefining Transfer Pricing Compliance Introduction The case of SAP Labs India (P.) Ltd. v. Assistant Commissioner of Income-tax, Circle-12(3),...
Clarification on Section 54F: Availability and Timely Utilization of Funds for Capital Gains Exemption Introduction The case of Muneer Khan v. Ito, Ward No. 7(2), Hyderabad adjudicated by the Income...
Recognition of Income for Builders: Upholding Project Completion Method in Unique Enterprises v. Income-Tax Officer Introduction The case of Unique Enterprises, G/8, Amin Building, Mumbai v....
Income Tax Appellate Tribunal Establishes Distinction Between Section 50C and Section 54F for Capital Gains Exemptions Introduction The case of Gyan Chand Batra v. Income-tax Officer adjudicated by...
Allowance of Anticipated Losses on Forward Foreign Exchange Contracts by Non-Resident Banking Companies Under Income Tax Act Introduction The case of The Dcit (It)-1(1), Room No. 117, Scindia House,...
Clarifying the Definition of Royalty in Software Licensing: Insights from Commissioner of Income Tax v. Synopsis International Old Ltd. Introduction The case of Commissioner of Income Tax v. Synopsis...
Clarifying Section 54F: Investment and Initiation of Construction Suffice for Exemption Introduction The case of Smt. Rajneet Sandhu vs. DCIT, Chandigarh adjudicated by the Income Tax Appellate...
Income Tax Appellate Tribunal Judgment: Entitlement of Share Brokers to Bad Debt Deductions under Section 36(1)(vii) Introduction The case of Deputy Commissioner of Income-tax, Range 7(2), Mumbai v....
Linklaters LLP v. Income-tax Officer: Redefining Permanent Establishment under India-UK Tax Treaty Introduction The case of Linklaters LLP v. Income-tax Officer, International Taxation, Ward 1(1)(2),...
Limitations on Revisional Powers under Section 263: Insights from Rajiv Arora v. Commissioner of Income Tax-III Introduction The case of Rajiv Arora v. Commissioner of Income-tax-III adjudicated by...
Recognizing Routers and Switches as Computers for Higher Depreciation: Deputy Commissioner of Income-tax, Mumbai v. Datacraft India Ltd. Introduction The case of Deputy Commissioner of Income-tax,...
Inclusion of Exempt Capital Gains in Book Profit under Section 115JB: Precedent Set by Rain Commodities Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Rain Commodities Ltd. v....
Set-off of Unabsorbed Depreciation under Section 32(2) for Assessment Years 1997-98 to 1999-2000 in CIT v. Times Guaranty Limited Introduction The case of Dy. Commissioner Of Income-Tax Circle 1(3)...
Interpretation of 'Existing Liability' under Section 132B: Seizure of Cash and Adjustment Against Advance Tax Liability Introduction The case of Nikka Mal Babu Ram v. Assistant Commissioner of...
Advanta India Ltd. v. Deputy Commissioner of Income-tax: Defining Agricultural Income in Hybrid Seed Production 1. Introduction The case of Advanta India Ltd. v. Deputy Commissioner of Income-tax...