Interpretation of DEPB Sale Proceeds under Section 28(iiid) in Topman Exports v. Income-tax Officer Introduction The case of M/s Topman Exports v. Income-tax Officer (OSD), 14(2), Mumbai adjudicated...
Catholic Syrian Bank Ltd. v. Assistant Commissioner of Income-tax: Key Precedents and Legal Insights Introduction The case of Catholic Syrian Bank Ltd. v. Assistant Commissioner of Income-tax,...
Disallowance of Expenditure Under Section 14A: Cheminvest Ltd. v. Income-tax Officer Introduction The case of Cheminvest Ltd. v. Income-tax Officer, Ward 3(3), New Delhi adjudicated by the Income Tax...
Intention Determines Tax Classification: Capital Gains vs Business Income in Ward 33(4), New Delhi v. Rohit Anand Introduction The case of Income Tax Officer, Ward 33(4), New Delhi v. Rohit Anand...
ITAT Clarifies Derivative Transactions as Speculative under Section 43(5) of the Income-tax Act and Prospective Nature of Finance Act Amendments Introduction The case of Shree Capital Services Ltd....
Burden of Proof in Assessing Genuine Gifts: A Comprehensive Analysis of Smt. Kusum Lata Thakral v. Commissioner of Income-tax Introduction The case of Smt. Kusum Lata Thakral v. Commissioner of...
Assessment Orders Barred by Limitation Period: Shanti Lal Godawat v. Assistant Commissioner of Income-tax Introduction The case of Shanti Lal Godawat v. Assistant Commissioner of Income-tax...
Tribunal Upholds Procedural Integrity in Tata Communications Ltd. v. Joint Commissioner of Income-tax Case Citation: Tata Communications Ltd. v. Joint Commissioner of Income-tax, Special Range 1,...
Determination of Annual Letting Value Under Section 23: Insights from Income-tax Officer v. Baker Technical Services (P.) Ltd. 1. Introduction The case of Income-tax Officer v. Baker Technical...
Penalties Under Section 271(1)(c) Affirmed in ITAT Ahmedabad v. Kirit Dahyabhai Patel Introduction The case of Assistant Commissioner of Income-tax, CC-1(3), Ahmedabad v. Kirit Dahyabhai Patel...
Schefenacker Motherson Ltd. v. Income-Tax Officer: Depreciation in Transfer Pricing Analysis Introduction The case of Schefenacker Motherson Ltd. v. Income-Tax Officer adjudicated by the Income Tax...
Transfer Pricing Adjustments in Tax-Exempt EOUs: Commentary on Assistant Commissioner of Income-tax, Circle 2, Nashik v. MSS India (P.) Ltd. Introduction The case of Assistant Commissioner of...
Clarifying Adjusted Book Profits under Section 115JA: The Goetze (India) Ltd. v. CIT-IV Judgment 1. Introduction The case of Goetze (India) Ltd. v. Commissioner of Income-tax-IV, adjudicated by the...
Reassessment Under Section 147: Limits and Implications Post Block Assessment Challenges Introduction The case of M.P. Ramachandran v. Deputy Commissioner of Income-tax, Central Circle 8, Mumbai...
Transmission Charges Not Considered "Fees for Technical Services" under Section 194J: Jaipur Vidyut Vitran Nigam Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Jaipur Vidyut...
Redefining "Housing Project" Eligibility under Section 80-IB: Vandana Properties v. Assistant Commissioner Introduction The case of Vandana Properties v. Assistant Commissioner of Income-tax, Circle...
Establishing Precedents on Penal Provisions under Section 271(1)(c): Insights from Kanbay Software India v. Deputy Commissioner of Income-tax Introduction The case of Kanbay Software India (P.) Ltd....
Rajalakshmi Mills Ltd. v. Income-tax Officer: Establishing the Primacy of Section 40A(7) in Gratuity Provision Deductions Introduction The case of Rajalakshmi Mills Ltd. v. Income-tax Officer,...
Mahindra & Mahindra Ltd. v. Deputy Commissioner of Income-tax: Landmark Ruling on TDS and DTAA Implications Introduction The case of Mahindra & Mahindra Ltd. v. Deputy Commissioner of Income-tax, TDS...
Clarification on Deduction under Section 80-IB (10) for Mixed-Use Housing Projects Brahma Associates v. Joint Commissioner of Income-tax (OSD), Circle 4, Pune Court: Income Tax Appellate Tribunal...