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Latest judgements uploaded (See all)
M/s. Gulshan Investment Co. Ltd. v. ITO (ITAT Delhi)
Income Tax Appellate Tribunal, Delhi Bench: Based on the information received from the Investigation Wing, Kolkata, the Assessing Officer initiated reassessment proceedings upon the assessee. The Tribunal observed that even though the information received from the Investigation Wing would constitute fresh material in the hands of the Assessing Officer for initiation of reassessment proceedings, the same would only become 'reason to… Read More ...
HT Mobile Solutions Ltd vs. JCIT (OSD) Circle 74(1) (ITAT Delhi)
Delhi Tribunal: S.201(1)/201(1A): Whether the assessee could be treated as an ‘assessee in default’ within the meaning of section 201(1) of the Act and consequentially liable for interest u/s 201(1A) of the Act, in respect of non- deduction of tax at source on provision for expenses made at the end of the year, falling within the ambit… Read More ...
Pramod Kumar Madhogarhia v. The Union of India (Calcutta High Court)
High Court of Calcutta: The High Court of Calcutta set aside the order passed u/s. 148A(d) of the Income-tax Act, 1961 on the ground that the source of information based on which the reopening proceedings were initiated have not been disclosed to the assessee. This has disabled the assessee from putting forth his submissions in a proper and effective… Read More ...
Latest articles published (See all)
Title: D.N SINGH vs. CIT Hon. Supreme Court
By CA Milind Wadhwani: In the present case, the Supreme Court was faced with two principal questions. The first question pertained to whether the assessee could be considered as the 'owner' of the goods in question, and the second question revolved around whether 'bitumen' could be classified as an 'other valuable article' under Section 69A of the Income Tax… Read More ...
Whether DDT is eligible for beneficial DTAA rate
By Surender Bisht and Ashish Chadha: The Special Bench of the Tribunal has recently pronounced a landmark decision on the issue as to whether the DDT imposed under Section 115-O of the Income-tax Act, 1961 ought to be restricted to the dividend withholding tax rate stipulated in the applicable DTAA. The Tribunal has held that DDT is an additional tax levied… Read More ...
NON-COMPETE FEE AND ITS TAX IMPLICATIONS
By S Sankar Ganesh: Non-Compete Fees are described as, in business jargon, certain contracts have a clause that forbids a person or business from going up against another, particularly a former employer or business partner, without paying a charge. In industry jargon, these costs are referred to as non-compete fees. The Income-Tax Act (the "Act") did not include a… Read More ...