- Home
- Income Tax
- _Income Tax Articles
- _Income Tax Circulars and Notifications
- FCRA
- _FCRA Articles
- _FCRA Circulars
- Forms
- _Income Tax Returns
- _Income Tax Forms
- _Challans
- Case Laws
- Act and Rules
- _Income Tax Act
- _Income Tax Rules
- _Equalisation Levy 2020
- _Equ. Levy Rules 2016
- _Bank TD Scheme, 2006
- _ELSS, 2005
- _Finance Act
- _PPF Act, 1968
- _PPF Scheme, 1968
- _New PPF Scheme, 2019
- _KVP Rules, 2014
- _New KVP Scheme, 2019
- _SCSS,2004
- _New SCSS, 2019
- _SSA, 2014
- _SSA, 2016
- _New SSA Scheme, 2019
Showing posts with the label Income Tax Case LawsShow All
Income Tax Case Laws
Section 56(2)(viib) and Rule 11UA does not provide for Rounding Off of FMV of Shares: ITAT Mumbai
ITAT Mumbai in the case of Royal Accord Realtors Pvt. Ltd. vs. DCIT in ITA No…
Read more
Income Tax Case Laws
Time Limit to file Reply under section 148A if Expires on Holiday is Next working Day: Calcutta High Court
Calcutta High Court in the case of R N Fashion vs. Union of India in APOT/85/…
Read more
Income Tax Case Laws
Supreme Court Validates Reassessment Notices Issued under section 148 after April 2021 || Deemed as Notices under section 148A
In a path-breaking judgment in the case of Union of India & Others vs. Ash…
Read more
Income Tax Case Laws
HRA Exemption and Rent Paid to Wife-ITAT
ITAT Delhi in the case of Abhay Kumar Mittal vs. DCIT held that on the basis …
Read more
Income Tax Case Laws
Amendment to Payments of Gratuity Act in 2010 is Not Retrospective: SC
The Supreme Court in the case of Krishna Gopal Tiwari and Anr. vs. Union of In…
Read more
Income Tax Case Laws
Brought Forward Business Loss can be set-off with Income having attributes of Business Income even assessable under other head
Karnataka High Court in the case of Nandi Steels Ltd. vs. ACIT held that the …
Read more
Income Tax Case Laws
Disallowance of Late Deposit of Employees Contribution to ESI/PF u/s 43B and 36(1)(va) but before Return Filing Due Date is Prospective from 1-4-2021: ITAT Hyderabad
ITAT Hyderabad in the case of Valuemomentum Software Services Private Limited …
Read more
Income Tax Case Laws
Bombay High Court Stay Order on Section 148 Notice Issued under Old Provisions after 01.04.2021
The Bombay High Court has issued a stay order and restrained the revenue from…
Read more
Income Tax Case Laws
Validity of Notice Issued under Old Section 148 Challenged before Bombay High Court
The validity of notice issued under the repealed section 148 of the Income-ta…
Read more
Income Tax Case Laws
TDS on Cash Withdrawals under Section 194N Stayed by Calcutta High Court
In a significant ruling, the Calcutta High Court in the case of Apeejay Tea Lt…
Read more
Income Tax Case Laws
Uttarakhand HC Directs CBDT to leniently consider representation on Extension of Due Date for ITR and TAR for AY 2020-21
Uttarakhand High Court in the case of The Dehradun Chartered Accountants Socie…
Read more
Income Tax Case Laws
Gujarat High Court gives nod to CBDT’s Order refusing Extension of Due Date for ITR and TAR
Gujarat High Court in the case of The All Gujarat Federation of Tax Consultant…
Read more
Income Tax Case Laws
Consider Extension of Due Date for ITR and Tax Audit Reports by Jan 12: Gujarat HC to CBDT
The Gujarat High Court while hearing a writ petition filed by The All Gujarat…
Read more
Income Tax Case Laws
Karnataka High Court Allows Depreciation on Revalued Intangible Assets Acquired for Consideration upon Conversion of a Firm into a Company
The Bengaluru Bench of the Karnataka High Court in the case of Padmini Product…
Read more
Income Tax Case Laws
Section 50C does not apply to Leasehold Rights in Land or Building- ITAT
ITAT Delhi in the case of Noida Cyber Park Pvt. Ltd. vs. ITO held that assess…
Read more
Income Tax Case Laws
TDS Credit Cannot be Disallowed Mechanically by CPC u/s 143(1)-ITAT
The ITAT Delhi in the case of AWP Assistance (India) Pvt. Ltd vs. DCIT held …
Read more
Income Tax Case Laws
No TDS under section 194N if Cash Withdrawal is not Income: Madras High Court
No TDS under section 194N if Cash Withdrawal is not Income: Hon’ble Madras Hi…
Read more
Income Tax Case Laws
Interest Earned on EPF after Employment is Taxable-ITAT
After leaving the job or cessation of employment, many employees often do not w…
Read more
Income Tax Case Laws
No refund can be withheld if scrutiny assessment notice is issued-Delhi High Court
The Delhi High Court in the case of Cooner Institute Of Health Care And Rese…
Read more
Income Tax Case Laws
CBDT Circular on freebies to doctors by Pharma Companies held Ulterior to Income Tax Provisions – ITAT
The ITAT-Mumbai in the case of Medley Pharmaceuticals Limited vs DCIT in ITA N…
Read more
