ITAT Establishes Finality of Block Assessments under Chapter XIV-B Introduction The case of Western India Bakers (P.) Ltd. v. Deputy Commissioner of Income-tax adjudicated by the Income Tax Appellate...
Establishing the Non-Existence of a Partnership Firm in Income Tax Assessments: A Comprehensive Analysis of Faqir Chand Chaman Lal v. Assistant Commissioner of Income-tax Introduction The case of...
TDS Obligations for Co-operative Banks on Time Deposits Under Section 194A Introduction The case of Bhagani Nivedita Sah. Bank Ltd. v. Assistant Commissioner of Income-tax was adjudicated by the...
Tribunal Upholds Deduction for Foreign Exchange Loss Based on Mercantile Accounting – Oil & Natural Gas Corp. Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Oil & Natural Gas...
Clarifying Interest Deductibility under Section 36(1)(iii): Insights from Meenakshi Synthetics (P.) Ltd. v. CIT Introduction The case of Meenakshi Synthetics (P.) Ltd. v. Assistant Commissioner of...
Establishing the Boundaries of Section 115J: Insights from S.A. Builders Ltd. v. Assistant Commissioner of Income-tax Introduction The case of S.A. Builders Ltd. v. Assistant Commissioner of...
Rebuttable Presumption and Limitation in Penalty Proceedings: Insights from Straptex (India) Pvt. Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Straptex (India) Pvt. Ltd. v....
Presumption of Undisclosed Income in Section 68: S.P. Goyal v. Deputy Commissioner of Income-tax Introduction The case of S.P. Goyal v. Deputy Commissioner of Income-tax adjudicated by the Income Tax...
Defining the Boundaries of Prima Facie Adjustments Under Section 143(1)(a): Insights from Assistant Commissioner of Income-tax v. McDowell & Co. Ltd. Introduction The case of Assistant Commissioner...
Ensuring Admissibility of Evidence in Tax Assessments: Insights from Dhunjibhoy Stud v. Deputy Commissioner of Income-tax Introduction The case of Dhunjibhoy Stud & Agricultural Farm v. Deputy...
Presumption Under Section 132(4A) and Evidentiary Standards: Insights from Satnam Singh Chhabra v. Deputy Commissioner of Income Tax Introduction The case of Satnam Singh Chhabra v. Deputy...
Narrowing the Scope of 'Fees for Technical Services' under Indo-French DTAA: Exemption for Ancillary Services to Sale of Property Introduction The case of Deputy Commissioner of Income-tax v. ITC...
M.B. Stock Holding (P.) Ltd. v. Assistant Commissioner of Income-tax: Interpretation of Section 2(22)(e) and Accumulated Profits Determination Introduction The case of M.B. Stock Holding (P.) Ltd. v....
Scope of 'Operation of Aircraft' under DTAA: Tax Implications for Ground Handling and Engineering Services Introduction The case of British Airways Plc. v. Deputy Commissioner of Income-tax (ITA Nos....
Dillu Cine Enterprises v. Additional Commissioner of Income-tax: Landmark Ruling on Section 269SS and Penalty Provisions Introduction The case of Dillu Cine Enterprises (P.) Ltd. v. Additional...
Taxation of Advance Licence Benefit Receivable: Landmark ITAT Surat Decision Introduction The case of United Phosphorus Ltd. v. Joint Commissioner of Income-tax, adjudicated by the Income Tax...
Udaipur Distillery Co. Ltd. v. Deputy Commissioner of Income-Tax: Clarifications on Section 43B Deductions and Depreciation of R&D Assets Introduction The case of Deputy Commissioner of Income-tax v....
Estimation of Suppressed Income in Block Assessments: Samrat Beer Bar v. Assistant Commissioner of Income-tax Introduction The case of Samrat Beer Bar v. Assistant Commissioner of Income-tax...
Validating Tender Contract Assignments for Deductions under Section 80-IA(4A): Ayush Ajay Construction Ltd. v. Income-tax Officer Introduction The case of Ayush Ajay Construction Ltd. v. Income-tax...
Establishing the Boundaries of Block Assessment and Use of Seized Evidence under Section 158BC: A Detailed Analysis of P.R. Patel v. Deputy Commissioner of Income-tax Introduction The case of P.R....