Depreciation Rates for Renewable Energy Assets and Ancillary Structures: Poonawala Finvest & Agro Ltd. v. CIT Introduction The case of Poonawala Finvest & Agro (P.) Ltd. v. Assistant Commissioner of...
Rebuttable Presumption of Undisclosed Income under Section 132(4A): Insights from Harish Daulatram Innani v. Deputy Commissioner of Income-Tax Introduction The case of Harish Daulatram Innani v....
Jurisdictional Boundaries under Section 147 of the Income Tax Act: Insights from Ranjeet Singh v. Assistant Commissioner of Income-tax Introduction The case of Ranjeet Singh v. Assistant Commissioner...
Tax Deduction Obligations on Transponder Service Fees: Insights from Assistant Commissioner of Income-tax 11(1) v. Sanskar Info. T.V.P. Ltd. 1. Introduction The case of Assistant Commissioner of...
E-Gain Communication Pvt. Ltd. v. Income-tax Officer: Refining Transfer Pricing via TNMM and Comparable Selection Introduction The case of E-Gain Communication Pvt. Ltd. v. Income-tax Officer...
Classification of Income from Business Centres as Business Income: An In-Depth Analysis of Harvindarpal Mehta (HUF) v. Deputy Commissioner of Income-tax Introduction The case of Harvindarpal Mehta...
Proportionate Deduction under Section 80-IB(10): Insights from Income-tax Officer v. AIR Developers Introduction The case of Income-tax Officer, Ward-8(1), Nagpur v. AIR Developers adjudicated by the...
Limitation on Rectification Applications under Section 254(2) of the Income Tax Act: Insights from Rahul Jee & Co. vs. Assistant Commissioner of Income-tax Introduction The case of Rahul Jee & Co....
Clarification on Section 80-IA: Treatment of Brought Forward Losses and Depreciation in Eligible Businesses Introduction The case of Assistant Commissioner of Income-tax, Circle-4, Ahmedabad v....
Principal-Agent Relationship and Tax Withholding: The Precedent Set by Foster’s India (P.) Ltd. v. Income-tax Officer Introduction The case of Foster’s India (P.) Ltd. v. Income-tax Officer...
Establishment of Creditor Identity and Genuineness of Cash Credits: Labh Chand Bohra v. Income-Tax Officer Introduction The case of Labh Chand Bohra v. Income-Tax Officer adjudicated by the Income...
Jurisdictional Defects in Tax Assessments: Insights from Jindal Stainless Ltd. v. Assistant Commissioner of Income-tax, Central Circle 6, New Delhi Introduction The case of Jindal Stainless Ltd. v....
Reaffirming the 'Commercial Expediency' Principle in Section 36(1)(iii) Deductions: Commissioner of Income-tax v. Marudhar Chemicals and Pharmaceuticals (P.) Ltd. Introduction The case of...
Development Consultants (P.) Ltd. v. Deputy Commissioner of Income-tax: Establishing Rigorous Standards in Transfer Pricing Adjustments and 'Tested Party' Selection Introduction The case of...
Establishing Commission-Based Income in Brokerage: Insights from Gold Star Finvest v. Income-tax Officer Introduction The Gold Star Finvest (P.) Ltd v. Income-tax Officer, Ward 10(1)(1), Mumbai case,...
Interpretation and Applicability of Section 40A(3) in Income-tax Officer, Ward-I, Murshidabad v. Kenaram Saha & Subhash Saha Introduction The case of Income-tax Officer, Ward-I, Murshidabad v....
R. Kalanidhi v. Income-tax Officer: Defining 'Transfer' under Section 2(47)(v) and Its Implications Introduction The case of R. Kalanidhi v. Income-tax Officer, Business Ward-XIII(3), Chennai...
Clarifying Section 153A Assessments and Section 80HHC Deductions: Insights from Shivnath Rai Harnarain (India) Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Shivnath Rai...
Tax Deduction under Section 10A: Insights from Changepond Technologies v. A.C.I.T. Introduction The case of Changepond Technologies (P.) Ltd. v. Assistant Commissioner of Income-tax, Company...
Tribunal Upholds Admission of Fresh Evidence under Rule 46A for Agriculturist Assessee: Surmukh Singh v. Income-tax Officer Introduction The case of Surmukh Singh v. Income-tax Officer revolves...