Tax Cases Weekly Round-Up: 24 July To 30 July, 2022
2 years, 4 months ago

Tax Cases Weekly Round-Up: 24 July To 30 July, 2022

Live Law  

Supreme Court Case Title : Union of India vs. M/s Filco Trade Centre Pvt. The Karnataka High Courthas directed the Income Tax Department to issue a 'Nil Tax Deduction at Source' Certificate to Flipkart under Section 195 of the Income Tax Act, 1961, with respect to the reimbursements made by it to Walmart Inc. Madras High Court Case Title: M/s.Gharpure Engg. ITAT Case Title: Srijal Gupta Versus Income Tax Officer of Income Tax Ward 6 The Amritsar Bench of the Income Tax Appellate Tribunal, consisting of Anikesh Banerjee and Dr. M. L. Meena, has held that the cash deposit of a firm can not be added to the personal income of the partner without investigation. Case Title: Tata Medical Centre Trust versus Commissioner of Income Tax, The Kolkata Bench of the ITAT has quashed the revisionary order passed by the Income Tax Authority without quoting the Document Identification No. Case Title: Air India Ltd. versus Commissioner of Income-tax, NFAC, Delhi The Mumbai Bench of ITAT has ruled that Air India must be given the benefit of the Proviso to Section 201 of the Income Tax Act, 1961 and hence, it cannot be considered as an assessee in default for shortfall in deduction of TDS on the payments made by it to its subsidiary - Air India Engineering Services Ltd.

History of this topic

S.144C IT Act | AO Not Having Info About Pending Objections Before Dispute Resolution Panel No Grounds To Sustain Final Assessment Order: Delhi HC
5 days, 11 hours ago
SC's Judgement In Abhisar Buildwell Case Doesn't Permit Reopening Of Assessments Beyond Limitation Period U/S 149(1) Of IT Act: Delhi HC
6 days, 21 hours ago
Tax Weekly Round-Up: December 09 - December 15, 2024
1 week ago
Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court
1 week, 2 days ago
Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC
Trending News
1 week, 3 days ago
Tax Weekly Round-Up: December 02 - December 08, 2024
1 week, 6 days ago
[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court
2 weeks, 3 days ago
Tax Weekly Roundup: November 25 - December 01, 2024
2 weeks, 6 days ago
Tax Monthly Digest: November 2024
2 weeks, 6 days ago
Appeals U/S 260A Of Income Tax Act Not Sustainable In Absence Of Perversity In Tribunal's Fact Finding: Allahabad High Court
3 weeks ago
[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court
3 weeks, 6 days ago
[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court
3 weeks, 6 days ago
Tax Weekly Roundup: November 18 - November 24, 2024
4 weeks ago
Tax Weekly Roundup: November 18 - November 24, 2024
4 weeks ago
Recourse To Section 147 Of Income Tax Act Not Barred In Cases Where Assessing Officer Is Empowered To Proceed U/S 153C: Delhi High Court
1 month ago
[Deemed Dividend] Accumulated Profits Of Company U/S 2(22)(e) Of Income Tax Act Are Computed After Adjusting Depreciation: Telangana HC
1 month ago
Tax Weekly Round-Up: November 11 To November 17, 2024
1 month ago
Order Passed U/S 148A(d) Income Tax Act Is Not Appealable, Writ Jurisdiction Can Be Invoked: Madhya Pradesh High Court
1 month, 1 week ago
When Is Action For Imposition Of Penalty 'Initiated' U/S 271C Of Income Tax Act For Failure To Deduct Tax At Source: Delhi HC Explains
Trending News
1 month, 1 week ago
[S.263 IT Act] Revisionary Power Can Be Invoked When Order Meets Twin Conditions Of Being Erroneous, Prejudicial To Interest Of Revenue: Delhi HC
1 month, 1 week ago
Entry Made In Dispatch Register Is Not Primary Evidence To Prove Service Of Notice On Assessee: Orissa High Court
1 month, 1 week ago
[Income Tax] Assessing Authority Can't Reassess Prior Years Without Inquiry While Determining Relevant Year's Assessment: Kerala High Court
1 month, 1 week ago
Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC
1 month, 1 week ago
High Court Rejects Income Tax Appeal, Finds No Escapement of Rs. 3.25 Crore
2 months ago
Word 'Approved' By PCCIT For Reopening Of Assessment Not Enough, Reasons Necessary, Delhi High Court
4 months ago
Income Tax Deduction Allowable To Interest Income 'Attributable' To Cottage Industry Business: ITAT
4 months ago
ITAT Weekly Round-Up: 11 To 17 August 2024
4 months ago
Direct Tax Weekly Round-Up: 11 To 17 August 2024
4 months ago
Rajasthan High Court Quashes Income Tax Reassessment As Income Tax Dept. Failed To Hold Proper Investigation
4 months, 1 week ago
Mistake In Calculation Of Tax As Per Sec 115BBE Can Be Rectified U/s 154 And Not U/s 263: Ahmedabad ITAT Quashes Revision Made By PCIT
4 months, 1 week ago
Income Tax Additions Can't Be Based On Generalised Report By Investigation Wing: ITAT
4 months, 1 week ago
Direct Tax Weekly Round-Up: 4 To 10 August 2024
4 months, 1 week ago
AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court
4 months, 3 weeks ago
Indirect Tax Weekly Round-Up: 21 To 27 July 2024
4 months, 3 weeks ago
Direct Tax Weekly Round-Up: 21 To 27 July 2024
4 months, 3 weeks ago
AO Must Pass Draft Assessment If He Proposes Variation In Returned Income: Chennai ITAT Explains Scope Of Sec 144C
5 months ago
Tax Effect In Appeals Below Monetary Limit Of Rs.1 Crore; Kerala High Court Dismisses ​​Dept's Appeal
5 months, 1 week ago
Once Revision Order Become Final, No Question Of Passing Another Order Will Arise: Meghalaya High Court
5 months, 1 week ago
Reassessment Notice Not Issued In Terms Of Procedure Prescribed Under Faceless Assessment; Karnataka High Court Grants Interim Stay
5 months, 1 week ago
ITAT Half Yearly Digest: January To June 2024 - PART II
5 months, 1 week ago
ITAT Half Yearly Digest: January To June 2024 - PART I
5 months, 1 week ago
Order Of ITSC Final And Conclusive For AY For Which Application Has Been Filed: Delhi High Court
5 months, 2 weeks ago
Indirect Tax Cases Monthly Round Up: June 2024
5 months, 3 weeks ago
Direct Tax Weekly Round-Up: 23 To 29 June 2024
5 months, 3 weeks ago
Due Date For Filing Form 10AB Extended By CBDT; Bangalore ITAT Quashes Order Rejecting Section 80G Approval
5 months, 4 weeks ago
ITAT Cases Weekly Round-Up: 16 To 22 June 2024
6 months ago
Absence Of Incriminating Materials, AO Not Empowered To Reopen Assessments In Block Period Of Six Years: Kerala High Court
6 months ago
Allahabad High Court Monthly Tax Digest: May 2024
6 months ago
Seized Documents Lack Information About Receipt Of Money: Mumbai ITAT Deletes Addition
6 months ago
ITAT Calcutta Allows Exemption Registration To Income Tax Bar Association, Sets Aside CIT Order
6 months, 1 week ago

Discover Related