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https://taxcaselaw.com/cestat-mumbai-where-assessee-trust-received-certain-amount-as-supervision-charges-and-claimed-that-it-was-for-administration-of-trust-and-to-make-remunerations-of-staff-members-since-no-specific-ac/20%Monthly2018-07-30 13:12
https://taxcaselaw.com/s-c-assessee-claimed-exemption-in-respect-of-interest-amount-so-received-under-section-10a/20%Monthly2018-11-22 10:55
https://taxcaselaw.com/delhi-h-c-television-news-software-produced-and-exported-is-customised-electronic-data-eligible-for-deduction-under-section-80-hhe-of-the-income-tax-act-1961/20%Monthly2018-03-31 08:06
https://taxcaselaw.com/cestat-mumbai-whether-the-demand-of-service-tax-raised-in-the-show-cause-is-sustainable-under-the-category-of-management-consultancy-services/20%Monthly2018-07-30 12:50
https://taxcaselaw.com/cestat-allahabad-where-assessee-during-year-2006-received-from-foreign-company-business-auxiliary-service-in-nature-of-procuring-orders-for-export-of-information-technology-software-service/20%Monthly2018-07-30 12:21
https://taxcaselaw.com/delhi-h-c-where-assessee-engaged-in-production-and-export-of-beads-and-crystals-had-two-units-in-india-out-of-which-one-was-eou-even-though-gross-total-income-of-assessee-was-in-negative-yet-exe/20%Monthly2019-01-03 06:23
https://taxcaselaw.com/s-c-where-loose-papers-found-and-seized-from-residence-of-president-of-assessee-an-educational-institution-indicating-capitation-fees-received-by-various-institutions-run-by-assessee-did-not-estab/20%Monthly2019-01-03 10:55
https://taxcaselaw.com/delhi-h-c-failure-by-the-ao-to-furnish-reasons-for-reopening-of-the-assessment-under-section-148-of-the-act-to-the-assessee-the-reassessment-proceedings-stood-vitiated-in-law/20%Monthly2018-04-05 10:32
https://taxcaselaw.com/cestat-mumbai-service-of-drilling-and-blasting-provided-by-assessee-would-not-fall-under-category-of-dredging-as-defined-under-section-6536a/20%Monthly2018-07-30 12:08
https://taxcaselaw.com/bombay-h-c-where-assessee-under-an-agreement-with-w-usa-provided-money-transfer-services-to-its-customers-and-recipients-in-india-benefit-of-which-had-accrued-outside-india-to-w-and-from/20%Monthly2018-07-30 11:59
https://taxcaselaw.com/s-c-where-assessee-provided-naturopathy-services-for-various-types-of-ailments-and-adjudicating-authority-held-that-assessee-would-fall-under-category-of-health-and-fitness-services-and-liable-t/20%Monthly2018-07-30 11:30
https://taxcaselaw.com/delhi-h-c-the-itat-was-correct-in-law-in-deleting-the-addition-under-section-68-of-the-income-tax-act-1961-in-respect-of-four-individuals-when-the-genuineness-of-the-transactions-and-the-creditwor/20%Monthly2019-01-07 12:16
https://taxcaselaw.com/s-c-letters-of-credit-issued-by-indian-bank-on-behalf-of-a-resident-party-dealing-with-a-foreign-party-can-be-provisionally-attached-under-section-281b/20%Monthly2018-03-31 08:07
https://taxcaselaw.com/allahabad-h-c-notification-issued-by-state-government-prescribing-various-documents-liable-to-be-carried-along-with-goods-in-transit-for-a-temporary-phase-till-e-way-bill-system-was-developed-and-ap/20%Monthly2018-07-27 13:25
https://taxcaselaw.com/bombay-h-c-where-assessee-failed-to-produce-relevant-documents-and-confirmation-in-respect-of-loan-taken-from-various-parties-mere-fact-that-he-did-not-maintain-proper-books-of-account-could-not-be/20%Monthly2019-01-07 12:19
https://taxcaselaw.com/cestat-mumbai-network-switches-classifiable-under-tariff-heading-no-8471-80-as-claimed-by-assessee-and-not-under-heading-no-8517-50-as-alleged-by-adjudicating-authority/20%Monthly2018-07-27 13:21
https://taxcaselaw.com/delhi-h-c-the-assessing-officer-recorded-a-proper-satisfaction-in-terms-of-section-14a-2-and-rule-8-d-of-the-income-tax-rules-1962-and-in-calculating-the-disallowance-at-0-5-of-average-value-o/20%Monthly2019-01-07 11:18
https://taxcaselaw.com/delhi-h-c-amendment-to-section-1422a-specifying-grounds-on-which-special-audit-may-be-ordered-is-constitutionally-valid/20%Monthly2019-01-07 11:28
https://taxcaselaw.com/kerala-h-c-where-ao-made-addition-to-assessees-income-in-respect-of-gold-ornaments-recovered-from-him-after-rejecting-his-explanation-that-it-belonged-to-his-employer-company-in-view-of-fact-that/20%Monthly2018-03-31 08:08
https://taxcaselaw.com/bombay-h-c-whether-on-the-facts-and-in-the-circumstances-of-the-case-the-levy-of-penalty-is-legal-and-justified/20%Monthly2018-11-07 10:46
https://taxcaselaw.com/cestat-mumbai-where-assessee-provided-to-an-educational-institute-franchisee-for-pre-school-activities-under-its-brand-name-for-which-it-was-charging-franchise-fee-fee-received-by-assessee-was-liab/20%Monthly2018-07-27 13:12
https://taxcaselaw.com/allahabad-high-court-question-as-to-whether-fast-card-mosquito-card-would-fall-within-ambit-of-entry-no-20-schedule-ii-was-remanded-back-for-disposal-afresh-in-light-of-order-passed-in-case-of-knig/20%Monthly2018-07-27 13:05
https://taxcaselaw.com/delhi-h-c-the-additions-made-in-the-course-of-proceedings-under-section-153a-1433-of-the-income-tax-act-1961-were-not-warranted-having-regard-to-the-judgment-of-this-court-in-cit-kabul-chawla-380/20%Monthly2019-06-24 06:48
https://taxcaselaw.com/madras-h-c-where-revenue-made-addition-on-account-of-suppressed-receipts-in-case-of-medical-practitioner-tribunal-in-absence-of-materials-or-discussion-of-evidence-could-not-have-allowed-42-per-cen/20%Monthly2018-03-31 08:09
https://taxcaselaw.com/delhi-h-c-where-assessee-was-following-mercantile-system-of-accounting-liability-to-pay-enhanced-licence-fee-would-arise-in-year-in-which-demand-was-made-by-railways-or-to-which-it-related-irrespec/20%Monthly2019-01-03 11:03
https://taxcaselaw.com/delhi-h-c-no-response-is-received-to-an-application-seeking-renewal-within-a-reasonable-time-should-be-deemed-to-have-been-allowed/20%Monthly2018-03-31 08:09
https://taxcaselaw.com/cestat-allahabad-h-c-where-transportation-of-coal-was-main-activity-and-loading-and-unloading-was-incidental-to-same-said-service-provided-by-assessee-would-fall-under-category-of-goods-transport/20%Monthly2018-07-27 12:20
https://taxcaselaw.com/delhi-h-c-whether-as-per-recent-amendment-to-section-153c1-for-both-searched-person-and-other-person-period-of-reassessment-would-be-six-assessment-years-preceding-year-of-search/20%Monthly2019-01-03 11:05
https://taxcaselaw.com/delhi-h-c-where-assessee-was-awarded-projects-by-government-for-relocation-of-industries-common-effluent-treatment-plants-and-development-works-of-industrial-complex-maintenance-charges-collected/20%Monthly2018-03-31 08:11
https://taxcaselaw.com/cestat-chandigarh-whether-since-in-instant-case-it-was-nowhere-coming-out-in-either-examination-report-or-market-opinions-as-to-what-was-width-of-these-cuttings-classification-under-heading-no-720/20%Monthly2018-07-27 12:11
https://taxcaselaw.com/delhi-h-c-where-no-exempt-income-was-earned-in-relevant-assessment-year-there-could-be-no-disallowance-in-terms-of-section-14a-read-with-rule-8d/20%Monthly2019-01-07 11:16
https://taxcaselaw.com/cestat-bengalore-where-assessee-received-television-signals-from-multi-system-operator-and-distributed-same-to-its-employees-against-consideration-and-there-was-no-allegation-by-revenue-that-such-co/20%Monthly2018-07-27 12:02
https://taxcaselaw.com/madras-h-c-whether-the-tribunal-is-right-in-ordering-refund-based-on-its-earlier-decision-when-the-question-of-refund-is-barred-by-limitation/20%Monthly2018-07-27 11:52
https://taxcaselaw.com/calcutta-h-c-where-assessee-raised-jurisdictional-issue-that-there-was-no-international-transaction-before-assessing-officer-but-he-did-not-decide-about-said-issue-and-referred-matter-to-tpo-ao-h/20%Monthly2019-01-07 11:17
https://taxcaselaw.com/delhi-h-c-assessee-company-consequent-upon-scheme-demerger-acquired-business-holding-company-going-concerns-thereafter-continued-run-operate-said-business-assess/20%Monthly2018-11-14 06:44
https://taxcaselaw.com/madras-h-c-wgi-had-written-off-the-monies-in-question-when-the-appellant-assessees-specific-plea-was-that-these-monies-had-been-converted-into-equity/20%Monthly2019-01-03 11:08
https://taxcaselaw.com/jammu-kashmir-h-c-the-assessee-was-not-involved-in-the-activity-of-manufacture-when-the-assessee-was-converting-raw-24-carat-gold-into-22-carat-gold-ornaments/20%Monthly2019-01-07 11:22
https://taxcaselaw.com/cestat-chennai-whether-activity-of-pumping-would-fall-within-ambit-of-transport-of-goods-other-than-water-through-pipeline-or-through-other-conduit-as-alleged-by-adjudicating-authority/20%Monthly2018-12-15 07:59
https://taxcaselaw.com/punjab-haryana-h-c-where-tribunal-had-deleted-additions-in-assessees-case-taking-a-view-that-he-had-explained-sources-of-income-declared-in-course-of-search-proceedings-a-criminal-complaint-fil/20%Monthly2018-11-07 10:10
https://taxcaselaw.com/madras-h-c-powers-of-an-assessing-officer-under-sub-section-13-of-144-c-have-clearly-been-limited-to-giving-consequence-to-the-directions-of-drp-and-cannot-extend-any-further/20%Monthly2018-03-31 08:11
https://taxcaselaw.com/s-c-where-assessee-society-was-engaged-in-activity-of-finance-business-and-was-also-engaged-in-activity-of-granting-loans-to-general-public-as-well-it-could-not-be-termed-as-co-operative-society-m/20%Monthly2019-01-03 06:19
https://taxcaselaw.com/madras-h-c-provisions-of-section-116-of-the-act-inserted-with-effect-from-1-4-2015-shall-operate-prospectively-with-respect-to-assessment-year-2015-2016-only/20%Monthly2018-03-31 08:32
https://taxcaselaw.com/kerala-h-c-section-80-ia-the-statute-does-not-contemplate-that-the-airport-should-already-be-on-stream-and-that-the-agreement-should-be-entered-into-thereafter/20%Monthly2018-03-31 08:33
https://taxcaselaw.com/gujarat-h-c-the-supreme-court-in-case-of-vijaya-bank-supra-judgement-in-case-of-deepak-nitrite-limited-supra-was-not-correctly-decided-and-therefore-later-judgement-in-cas/20%Monthly2019-01-03 06:13
https://taxcaselaw.com/bombay-h-c-penalty-u-s-2732-sec-140a3-correct-if-trust-filed-nil-estimated-income-when-it-had-actual-incomeance-tax/20%Monthly2018-03-31 09:35
https://taxcaselaw.com/himachal-pradesh-h-c-condition-specified-in-section-80-ib2iv-of-the-it-act-can-be-said-to-be-substantially-complied-with-even-though-the-number-of-workers-is-less-than-ten-during-seven-months-o/20%Monthly2018-11-07 10:07
https://taxcaselaw.com/s-c-process-of-bottling-of-gas-into-cylinders-for-domestic-use-by-complex-technical-process-undertaken-in-plant-with-machinery-amounts-to-production-or-manufacture-of-gas-cylinders-for-purposes-of-d/20%Monthly2018-12-31 10:09
https://taxcaselaw.com/bombay-h-c-the-income-derived-by-the-appellant-from-the-turn-key-contract-of-plantation-is-not-the-agricultural-income-as-defined-under-section-21abii-and-iii/20%Monthly2018-07-13 18:55
https://taxcaselaw.com/bombay-h-c-the-assessee-is-a-development-authority-eligible-for-exemption-u-s-1020a-of-the-income-tax-act/20%Monthly2019-01-02 06:05
https://taxcaselaw.com/kerala-h-c-assessee-could-be-taxed-only-for-the-income-that-it-has-derived/20%Monthly2018-03-31 09:36
https://taxcaselaw.com/gujarat-h-c-where-assessee-had-made-disclosures-about-borrowings-from-another-company-and-had-also-filed-necessary-details-thereof-along-with-audited-return-notice-issued-beyond-a-period-of-four-ye/20%Monthly2018-10-13 13:01
https://taxcaselaw.com/delhi-h-c-where-during-search-proceeding-one-of-directors-of-assessee-company-surrendered-a-certain-sum-as-undisclosed-income-only-for-assessment-year-in-question-and-not-for-each-of-six-assessment/20%Monthly2019-01-07 10:29
https://taxcaselaw.com/delhi-h-c-income-eligible-for-deduction-under-section-1029-is-to-be-computed-taking-gross-receipts-from-warehousing-and-inland-container-depot-without-deducting-amount-of-depreciation/20%Monthly2018-07-14 09:48
https://taxcaselaw.com/bombay-h-c-gain-on-account-of-foreign-exchange-fluctuation-taxable-revenue/20%Monthly2018-03-31 09:36