ITAT
ITAT | Whether DTAA protection in respect of taxation of dividend in source jurisdiction, can be extended to ‘dividend distribution tax’ under S. 115-O, Income Tax Act, in the hands of a domestic company? Matter referred to larger Bench
Income Tax Appellate Tribunal (ITAT): A two-Member Bench of Pramod Kumar, Vice President and Amarjit Singh, Judicial Member, referred a seminal question
Tata Trusts Case | When can a Corpus be treated as a Capital or Investment? ITAT Mumbai
Income Tax Appellate Tribunal, Mumbai (ITAT): Dealing with the issue on nature, scope, and explanation Section 263 (2)(a) to the effect that
ITAT | Will the benefit of CBDT Instruction No. 1916 take away the benefit of explained jewellery acquired by an assessee? Tribunal explains
Income Tax Appellate Tribunal (ITAT), Jaipur: The Bench of Vijay Pal Rao, JM and Vikram Singh Yadav, AM, held that, the benefit of CBDT Instruction
Kar HC | Deductions falling under S. 10-B of Income Tax Act cannot be computed without setting off brought forward business losses and unabsorbed depreciation
Karnataka High Court: A Division Bench of Alok Aradhe and H.T. Narendra Prasad, JJ. set aside the decision of the Income Tax
ITAT| Treating entire bogus purchases as the income of the Assessee when not appropriate? ITAT explains
Income Tax Appellate Tribunal, Hyderabad: Dealing with the issue on accommodation entries and bogus purchases, the Tribunal has said that the entire
ITAT| Disallowance under Section 40(a)(ia) IT Act not to remain in force if the IT Return reflects the transaction
Income Tax Appellate Tribunal (ITAT), Mumbai: Explaining the law on disallowance u/s.40(a)(ia), the Tribunal has said that if the payees have included
Bom HC | Decision to have special audit under S. 142(2-A) of IT Act held invalid in absence of pre-decisional hearing
Bombay High Court: A Division Bench of Ujjal Bhuyan and Milind N. Jadhav, JJ., dismissed an appeal filed against the order of the
Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable
Bombay High Court: A Division Bench comprising of S.C. Dharmadhikari and B.P. Colabawalla, JJ. dismissed an appeal filed under Section 260-A of
Penalty under Section 271(1)(c) of Income Tax Act is not automatic, intentional wrongdoing by the assessee has to be established
Delhi High Court: A Division Bench comprising of Ravindra Bhat and A.K. Chawla, JJ. dismissed Revenue’s appeal holding that Income Tax Appellate