Dr. Maya Shenoy v. Assistant Commissioner of Income-tax: A Landmark Judgment on Capital Gains Computation in Development Agreements Introduction The case of Dr. Maya Shenoy v. Assistant Commissioner...
Defining the Scope of Section 14A for Dividend Income in Share Trading Businesses: ITAT's Landmark Ruling Introduction The case of Income-tax Officer, Ward 6(2)(2), Mumbai v. Daga Capital Management...
Taxation of Artistes' Foreign Income: Insights from Ms. Pooja Bhatt v. Deputy Commissioner of Income-tax Introduction The case of Ms. Pooja Bhatt v. Deputy Commissioner of Income-tax, Central Circle...
Deductibility of Foreign Travel Expenses and Applicability of Sections 14A & 69B: K.J. Arora v. Deputy Commissioner of Income Tax Introduction The case of K.J. Arora v. Deputy Commissioner of Income...
Philips Software Centre Ltd. v. Asstt. CIT: Strengthening Standards for Transfer Pricing and Comparability Analysis Introduction In the case of Philips Software Centre (P.) Ltd. v. Assistant...
Sony India v. Deputy Commissioner of Income Tax: Clarifications on Deductions and Transfer Pricing under the Income Tax Act Introduction In the landmark case of Sony India (P.) Ltd. v. Deputy...
Reclassification of Inter-Company Payments and TDS Provisions under Section 40(a): Insights from Expeditors International v. CIT Introduction The case of Expeditors International (India) (P.) Ltd v....
Recognition of Independent Projects under Section 80-IB(10): Deputy Commissioner of Income-tax v. Brigade Enterprises (P.) Ltd. Introduction The case of Deputy Commissioner of Income-tax v. Brigade...
Depreciation of Stock Exchange Membership Rights and TDS on Transaction Charges Kotak Securities Ltd. v. Additional Commissioner of Income-tax, Range-4(3), Mumbai (2008) 1. Introduction The case of...
Clarifying the Limits of Section 147 in Income Tax Assessments: An Analysis of Smt. Mira Ananta Naik v. Deputy Commissioner of Income-tax Introduction In the landmark case of Smt. Mira Ananta Naik v....
Inclusion of Foreign Exchange Gains in Export Turnover: Insights from Assistant Commissioner of Income-tax v. Prakash L. Shah Introduction The case of Assistant Commissioner of Income-tax, Circle...
Capital Gains Tax Non-Applicability on Non-Demerger and Non-Slump Sale Transfers: Avaya Global Connect Ltd. v. Assistant Commissioner of Income-tax Introduction The case of Avaya Global Connect Ltd....
Assessing Tax Liability on Sale Proceeds Under VDIS: Landmark Ruling on Section 68 Applicability Introduction The case of Manoj Aggarwal v. Deputy Commissioner of Income-tax alongside other related...
Commissioner of Income-tax v. Rajiv Garg: Upholding Good Faith in Revised Returns Introduction The case of Commissioner of Income-tax, Karnal v. Rajiv Garg adjudicated by the Income Tax Appellate...
Establishing Discretionary Penalty Under Section 158BFA(2): Insights from JRD Stock Brokers (P) Ltd. v. Assistant Commissioner of Income-tax Introduction The case of JRD Stock Brokers (P) Ltd. v....
Interpretation and Applicability of Section 234D: Ekta Promoters (P.) Ltd. Judgment Analysis 1. Introduction The case of Income-tax Officer, Ward 11(1), New Delhi v. Ekta Promoters (P.) Ltd....
Clarifying the Applicability of Sections 41(1) and 68 in Tax Assessments: Shri Vardhman Overseas Ltd. v. CIT(A) Introduction The case of Shri Vardhman Overseas Ltd. v. Assistant Commissioner of...
Clarifying Deduction Eligibility under Section 80-IA: Mere Development Qualifies Without Operation and Maintenance Introduction The case of Assistant Commissioner of Income-tax, Central Circle-1,...
Exemption under Section 10(23C)(iiiad) Affirmed in Income-tax Officer v. Virendra Singh Memorial Shiksha Samiti Introduction The case of Income-tax Officer v. Virendra Singh Memorial Shiksha Samiti...
Paradigm Geophysical Pty. Ltd. v. Assistant Commissioner of Income-Tax: Defining Taxation on Non-Resident Technical Services Introduction The case of Assistant Commissioner of Income-tax, Circle 1,...