Income Tax Case Laws

All decisions from High Courts and Supreme Court including Authority on Advance Ruling are published here

Section 40A, Sec. 40A(3)

S.C : Whether any amount of sugarcane purchase price paid by the assessee-society to its members/non-members above the SMP determined under Clause 3 of the Control Order, 1966, may be paid as per the price determined by the State Government under Clause 5A of the Control Order, 1966, can be said to be the sharing of profit and therefore is to be included in the return of income?

Supreme Court Of India CIT vs. Tasgaon Taluka S.S.K. Ltd. Section 40A(3) Asst. Year 1998-99 A. K. Sikri, S. Abdul

Section 147, Section 148

Bombay H.C : Interest income at the concessional rate as per the DTAA was not in the mind of the Assessing Officer when such queries were raised and the order of assessment was passed, one thing that cannot be denied is that there was no failure on the part of the assessee to disclose truly and fully all material facts necessary for assessment

High Court Of Bombay Precilion Holdings Limited vs. DCIT (International Taxation) Section 147, 148 Asst. Year 2011-12 Akil Kureshi &

Section 3, Sec. 133A, Sec. 194C, Sec. 194H, Sec. 194J, Sec. 201(1), Sec. 201(1A), Sec. 260A, Section 131, Section 192, Section 201

Bombay H.C : Whether on the facts and in the circumstances of the case and in law, the ITAT was correct in not treating the Hospital Based Consultants (HBCs) as employees and therefore provisions of Section 192 is not applicable?

High Court Of Bombay Pr.CIT (TDS) vs. National Health & Education Society (P.D. Hinduja Hospital & Medical Research Centre) Section

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