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Latest judgements uploaded (See all)
Grace Associates v. UOI (Bombay High Court)
Bombay High Court: S. 237 : Refunds-Failure to issue refunds-Alleged “due to system issue“-Negligence of the officers-Court directed the Officer to credit the amount of the refund to the account of the petitioner not later than 10.30a.m on 30th April 2024, along with accumulated interest under section 244A of the Act, up to 29th April, 2024. [S. 244A,… Read More ...
Sunil Pran Sikand v. ACIT (Bombay High Court)
Bombay High Court: S. 45 : Capital gains-Consideration received for subsequent granting of development as per the commitment letter for granting permission to right for uploading TDR is assessable as long term capital gains and not as income from other sources – Substantial question of law raised first time before the Honourable High in an appeal filed by… Read More ...
COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) vs BHARTI AIRTEL LIMITED (Supreme Court)
Supreme Court: Condonation of Delay A decision was taken by the Department not to file an appeal against the impugned order of the ITAT. It was only after coming to know that in the case of M/s Vodafone South Limited, the ITAT, Bangalore Bench had given a decision in favour of the Department that as an afterthought… Read More ...
Latest articles published (See all)
Powers of Income Tax Officer U/s.220(6) of the Income Tax Act, 1961 and Stay of Demand
By Dr. S. Sankar Ganesh, Tax Attorney, Advocate Madras High Court: Every time an assessment order is issued under sections 143(3), 147, or 271(1)(c), the assessing officer also raises a notice of demand under section 156. Typically, this demand notice must be paid within 30 days after delivery or receipt. Assessee becomes assessee in default if they don't pay the demand within the stipulated time. Then,… Read More ...
Provisions of section 54F of the Income Tax Act, 1961
By CA Sanjeev Goyal: Fractional ownership can be considered or not at the time of claiming exemption under Section 54F of the Income Tax Act, 1961 Read More ...
IS INVESTMENT IN PRIVATE LIMITED COMPANY, A NIGHTMARE FOR NON-RESIDENT INVESTORS – A CRITICAL ANALYSIS
By Dr. S. Sankar Ganesh: Non-Resident Indians (NRIs) have a fantastic opportunity to engage in India's blossoming private sector as international investment barriers are thinning. Through direct investments, NRIs can take on a major role in a nation advancing toward economic prosperity. This in-depth study will explain the importance of direct investments, how they can increase the size of your… Read More ...