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Latest judgements uploaded (See all)
S. Sagar Enterprise v. DCIT (ITAT Mumbai)
ITAT, Mumbai Bench: The ITAT held that in case an appellant pays fees for preferring the appeal before the ITAT which is in excess of the amounts prescribed, the Appellant was entitled to get a refund of the same. In this case, since the appeal to the ITAT was in respect of a penalty order, the fees of… Read More ...

THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -3 versus RELX INC (Delhi High Court)
Delhi High Court: The assessee received subscription fee of Rs. 18,65,00,000 from Indian subscribers for the use of its legal database called "Lexis Nexis" which enables Indian subscribers to access judgments, articles, legislations and other research material relevant to the legal field. The income earned from subscription fee is in the nature of ‗business income‘ and in the… Read More ...

ASST. COMMISSIONER OF INCOME TAX VERSUS SABH INFRASTRUCTURE LTD (Supreme Court)
Supreme Court: S. 147 Reopening Guidelines The Supreme Court has dismissed the SLP filed by the Department against the guidelines laid down by the Delhi High Court in matters of reopening of assessments "We are not inclined to interfere with the impugned judgment and order passed by the High Court. Hence, the Special Leave Petition is dismissed."… Read More ...

Latest articles published (See all)
NO INCOME TAX ON COMPULSORY ACQUISITION OF RURAL LAND
By CA. Brijesh Baranwal: The lands acquired through compulsory acquisitions which are in the nature of rural land do not have tax implications. Read More ...

My Lineage: How I Was Moulded – An Inspiring Journey of S. N. Inamdar, Senior Advocate
By S. N. Inamdar, Senior Advocate: Shri S.N. Inamdar, Senior Advocate & Past President of Chamber of Tax Consultants and eminent tax professional who had an illustrious career of over 57 years and was well known for his professional integrity and command over tax and corporate law. We are sharing his journey from his early days to stalwart in tax fraternity.… Read More ...

Payment to Micro or Small enterprises and applicability of section 43B(h) of the Income-tax Act, 1961 – Part II
By CA. Pankaj Agrwal: This Part 2 of my article deals with presently most debated subject of 43B(h). In this part, I have discussed issues like whether sum payable will exclude GST, what will be the date of payment in case of cheque, can payment be made by issue of cheque or LC. Read More ...