Saturday, July 11, 2020

In Partial Relief To Vodafone Idea, SC Allows Tax Refund Of...

In Partial Relief To Vodafone Idea, SC Allows Tax Refund Of Rs 773 Crores Mehal Jain 29 April 2020 2:48 PM GMT In a setback of...

Double Taxation Avoidance Agreement – Articles 5(3)(e) and 7 – Liability...

  SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND ANOTHER — Appellant Vs. U.A.E. EXCHANGE CENTRE — Respondent ( Before : A.M. Khanwilkar and Ajay Rastogi, JJ. ) Civil...

SC Upholds The Constitutional Validity of Clause(f) of Section 43B of...

SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND OTHERS — Appellant Vs. EXIDE INDUSTRIES LIMITED AND ANOTHER — Respondent ( Before : A.M. Khanwilkar, Hemant Gupta and...

Income Tax Act, 1961, Section 143(2) – HELD the factual...

  SUPREME COURT OF INDIA DIVISION BENCH BASIR AHMED SISODIYA — Appellant Vs. THE INCOME TAX OFFICER — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. ) Civil Appeal...

Income Tax – Doctrine of mutuality – The doctrine of mutuality...

SUPREME COURT OF INDIA DIVISION BENCH YUM! RESTAURANTS (MARKETING) PRIVATE LIMITED — Appellant Vs. COMMISSIONER OF INCOME TAX, DELHI — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari,...

NDTV TAX CASE : Income Tax Act, 1961 – Sections 147...

SUPREME COURT OF INDIA DIVISION BENCH NEW DELHI TELEVISION LIMITED — Appellant Vs. DEPUTY COMMISSIONER OF INCOME TAX — Respondent ( Before : L. Nageswara Rao and Deepak Gupta,...

HELD We have stated the facts of the present case only...

SUPREME COURT OF INDIA FULL BENCH COGNIZANT TECHNOLOGY SOLUTIONS INDIA PVT. LIMITED — Appellant Vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYER UNIT 1 — Respondent ( Before...

Income Tax Act, 1961 – Section 80IA and 80IA(4)(i)(b) – –...

  SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF INCOME TAX, UDAIPUR — Appellant Vs. M/S. CHETAK ENTERPRISES PRIVATE LIMITED — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari,...

Companies Act, 2013 – Sections 230 and 232 – Income Tax...

SUPREME COURT OF INDIA DIVISION BENCH M/S DALMIA POWER LIMITED AND ANOTHER — Appellant Vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, TRICHY — Respondent ( Before :...

For Sales Tax On Transfer Of Right To Use Goods, Place...

For Sales Tax On Transfer Of Right To Use Goods, Place Of Contract Is Relevant Than Location Of Goods : SC "The deemed sale...

Income Tax Act, 1961 – Section 2(35) – Applicant having failed...

SUPREME COURT OF INDIA DIVISION BENCH PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) - 1 — Appellant Vs. NRA IRON AND STEEL PVT. LTD. — Respondent ( Before : Uday...

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax...

SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND OTHERS — Appellant Vs. GAUTAM KHAITAN — Respondent ( Before : Arun Mishra, M. R. Shah and B.R. Gavai,...

Income Tax Act, 1961 – Section 143(1) and 143(2) – Service...

SUPREME COURT OF INDIA FULL BENCH PRINCIPAL COMMISSIONER OF INCOME TAX, MUMBAI — Appellant Vs. M/S I-VEN INTERACTIVE LIMITED, MUMBAI — Respondent ( Before : Uday Umesh Lalit, Indira...

Income Tax Act, 1963 – Section – 245C, 245H, 245D –...

  (1996) 2 AD 629 : (1996) 132 CTR 290 : (1996) 219 ITR 618 : (1996) 3 JT 144 : (1996) 2 SCALE 655...

Wealth Tax Act, 1957 – Section – 17, 2(m) – Deduction...

  (1996) 4 AD 30 : (1996) 133 CTR 182 : (1996) 222 ITR 189 : (1996) 4 JT 62 : (1996) 3 SCALE 313...

Income Tax Act, 1963 – Section – 245C, 245H, 245D –...

  (1996) 2 AD 629 : (1996) 132 CTR 290 : (1996) 219 ITR 618 : (1996) 3 JT 144 : (1996) 2 SCALE 655...

Income Tax Act, 1961 – Section 28(iiid), 28(iiie), 80HHC, 80HHC(3) -Computation...

  (2013) 262 CTR 275 : (2014) 360 ITR 93 : (2013) 217 TAXMAN 397 SUPREME COURT OF INDIA NISSAN EXPORT — Appellant Vs. COMMISSIONER OF INCOME TAX —...

Latest Judgements - At a Glance