Monday, November 30, 2020

Income Tax Act, 1961 – Section 45 – Capital gain –...

  SUPREME COURT OF INDIA FULL BENCH RAJ PAL SINGH — Appellant Vs. COMMISSIONER OF INCOME-TAX, HARYANA, ROHTAK — Respondent ( Before : A.M.Khanwilkar, Hemant Gupta and Dinesh Maheshwari, JJ....

Income Tax Act, 1961 – Section 194C – Tax Deduction at...

SUPREME COURT OF INDIA DIVISION BENCH SHREE CHOUDHARY TRANSPORT COMPANY — Appellant Vs. INCOME TAX OFFICER — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. ) Civil Appeal...

Double Taxation Avoidance Agreement between India and Korea – Article 5(1)...

  SUPREME COURT OF INDIA FULL BENCH DIRECTOR OF INCOME TAX-II (INTERNATIONAL TAXATION) NEW DELHI AND ANOTHER — Appellant Vs. M/S SAMSUNG HEAVY INDUSTRIES CO. LIMITED — Respondent ( Before...

Section 260A Income Tax Act] HC Can Only Answer Substantial Question...

  SUPREME COURT OF INDIA FULL BENCH SHIV RAJ GUPTA — Appellant Vs. COMMISSIONER OF INCOME-TAX, DELHI-IV — Respondent ( Before : R. F. Nariman, Navin Sinha and B.R. Gavai,...

Income Tax Act, 1961 – Section 80-O – Deduction – Income...

  SUPREME COURT OF INDIA DIVISION BENCH RAMNATH AND COMPANY — Appellant Vs. THE COMMISSIONER OF INCOME TAX — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. ) Civil...

Tax Authorities Can’t Give Their Own Interpretations To Legislative Provisions On...

  SUPREME COURT OF INDIA DIVISION BENCH COMMERCIAL TAXES OFFICER — Appellant Vs. M/S. BOMBAY MACHINERY STORE — Respondent ( Before : Deepak Gupta and Aniruddha Bose, JJ. ) Civil Appeal...

Income Tax Act, 1961 – Section 194E – Payments made to...

  SUPREME COURT OF INDIA DIVISION BENCH PILCOM — Appellant Vs. C.I.T. WEST BENGAL-VII — Respondent ( Before : Uday Umesh Lalit and Vineet Saran, JJ. ) Civil Appeal No. 5749...

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...

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