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Cruise Operators Eligible for Presumptive Tax U/s 44B; Onboard Hospitality Doesn’t Change Nature of Passenger Carriage: Supreme Court

The Supreme Court has held that cruise operators providing passenger transportation remain eligible for...

Charitable Trust Can’t Be Denied Exemption Merely Because Majority Beneficiaries Belong to One Religious Community: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...

Trust Registration Can’t Be Rejected Solely Because Trust Deed Is Not Registered With Sub-Registrar: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...

Political Donations to Non-Compliant Parties Not Eligible for S. 80GGC Deduction: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the disallowance...

Predominantly Charitable Trusts Can’t Lose S. 80G Benefit Over Minor Religious Expenditure: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that a...

Cash Deposits Linked to Land Sale Can’t Be Fully Taxed as Unexplained Income: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has granted substantial relief...

Bogus Sales Through Accommodation Entries: ITAT Caps Income Addition at 1% GP Estimation

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that where...

ITAT Deletes Transfer Pricing Additions on Intra-Group Services, Restores India-Japan DTAA Dividend Tax Issue to AO

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted transfer pricing...

No PE Without Physical Presence: ITAT Deletes Business Income Addition

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...

Socio-Economic Status Relevant While Determining Unexplained Cash Seized During Air Travel: ITAT 

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has granted partial relief...

S. 153C Limitation Runs From S. 127 Transfer Order, Not Satisfaction Note, Where Same AO Has Jurisdiction: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that where...

Digital Receipt of TPO Order Triggers Limitation U/s 153(5A): ITAT

The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has quashed the draft...

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No Appeal Lies Against Sessions Court Conviction Reversing Acquittal; Revision Is the Only Statutory Remedy: Supreme Court

The Supreme Court has held that an accused cannot file a statutory appeal under...

Cruise Operators Eligible for Presumptive Tax U/s 44B; Onboard Hospitality Doesn’t Change Nature of Passenger Carriage: Supreme Court

The Supreme Court has held that cruise operators providing passenger transportation remain eligible for...