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Direct Tax
Charitable Trust’s S. 11 Exemption Can’t Be Fully Denied Over Alleged Related-Party Transactions: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...
Direct Tax
Illiteracy No Defence Against False Refund Claim: Jharkhand HC Upholds Conviction for Filing False ITR
The Jharkhand High Court has upheld the conviction of a taxpayer under Section 277...
Direct Tax
PCIT Can’t Reopen Fresh Issues Beyond Limitation: ITAT Quashes S. 263 Revision as Time-Barred
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Direct Tax
S. 148 Notice Invalid for Failure to Allege Non-Disclosure of Material Facts: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax
Income Tax Reassessment Based On Mechanical Approval By PCIT: Delhi High Court Quashes Proceedings
The Delhi High Court held that Income Tax reassessment was based on mechanical approval...
Direct Tax
Captive Power Transfer Must Be Valued at Consumer Tariff, Not Electricity Board Purchase Rate: Chhattisgarh High Court
The Chhattisgarh High Court has dismissed the Income Tax Department's appeal holding that the...
Direct Tax
Excess TDS on VRS Compensation Must Be Refunded by Income Tax Dept., Not Employer: Madras HC
The Madras High Court has clarified that where tax has already been deducted at...
Direct Tax
Resident Taxpayers Can Claim Full S. 87A Rebate on Short-Term Capital Gains Under New Tax Regime: ITAT
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Direct Tax
‘Make Available’ Test Not Satisfied, No TDS Required on Payments to Foreign Software Contractors: ITAT
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that payments...
Direct Tax
CPC Can’t Disallow Delayed Employees’ PF/ESI Contribution Through S. 143(1) Adjustment for AYs Before 2021-22: ITAT
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Direct Tax
Use Last ITR for Salaried Employees, Three-Year Average ITR for Self-Employed in Motor Accident Compensation: Supreme Court
The Supreme Court has laid down comprehensive guidelines for determining the annual income of...
Direct Tax
Foreign Parent Company Doesn’t Bar S. 80-IA Deduction: Bombay High Court Quashes Reassessment Against Port Operator
The Bombay High Court has quashed reassessment proceedings initiated against an Indian port infrastructure...
Latest articles
Indirect Taxes
Unauthenticated Foreign Customs Documents Can’t Establish Pakistani Origin of Imported Dry Dates: CESTAT
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Wrong Service Classification Alone Can’t Justify Extended Limitation Without Proof of Tax Evasion: Rajasthan High Court
The Rajasthan High Court has held that mere classification of services under an incorrect...
Indirect Taxes
No Right To Representation Against Anti-Dumping Findings: Delhi High Court
The Delhi High Court has held that constitutional courts cannot routinely direct authorities to...
Indirect Taxes
Coal Purchasers Can’t Be Saddled with Clean Energy Cess or Penalty Without Proof of Knowledge: Gauhati High Court
The Gauhati High Court has held that purchasers of coal cannot be made liable...