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Latest judgements uploaded (See all)
ITO (Exemption) vs Innovative Welfare and Educational Society (ITAT Delhi)
Income Tax Appelate Tribunal Delhi, Bench "C", New Delhi: That the ‘return of income’ under section 148 can’t be treated as non-est even if filed beyond the time period specified in the notice under section 148. Because the AO has passed the order u/s 143(3) of the Act and not u/s 144 of the Act. The AO has proceeded with the return filed in… Read More ...

CCE Banglore Vs Northern Operating Systems Pvt ltd (Supreme Court)
Supreme Court : CCE Banglore Vs Northern Operating Systems Pvt ltd (Supreme Court) Date-19th May 2022 Sub-Services of employees of Overseas group company received by the Indian counter part on secondment held to be manpower services liable to be taxed under the service tax regime, though extended period of limitation held not liable to be involved. The Supreme… Read More ...

Gopalakrishnan Rajkumar & Anr Vs The Principal Commissioner of Income-tax, Chennai-8 & others (Madras High Court)
MADRAS HIGH COURT: The intention of the parliament enacting the DTVSVS being to bring a closure of disputes in respect of tax arrears the PCIT is wrong in initiating proceedings under Section 263 after the assessee filed Form-4. It would be a different situation if the assessee had not accepted with the issue of Form 3. Read More ...

Latest articles published (See all)
Binding nature of CBDT instruction- in the context of instruction in consequence of SC decision on reopening under section 148- Judicial view
By RANO JAIN - B.Com. (H), Ll.B., FCA, DISA(ICA) -EX MEMBER INCOME TAX APPELLATE TRIBUBAL: In the midst of controversy arising before numerous High Courts with respect to the validity of notices under section 148 issued by the department between 01.04.2021 to 30.06.2021, Hon’ble Supreme Court in its power under Article 142 of the constitution, gave certain directions to complete the assessment in such cases in its order in the… Read More ...

Time Travel of Avengers Endgame Visualised in Income Tax Act
By Mayank Mohanka, FCA, Partner S M Mohanka & Associates & Founder Director, TaxAaram India Pvt Ltd: Friends, all of us have seen the Hollywood block buster movie- ‘Avengers Endgame’. In the movie, the Avengers enter the Quantum Realm with the help of Pym Particles, and travel back in time, to prevent Thanos from getting the infinity stones, in order to make good the wrong, which Thanos has done in the past.… Read More ...

Poem on CBDT Instruction: Notices Travelling Back in Time, Triggering Litigation Bells to Chime!!
By Mayank Mohanka, FCA, Partner S M Mohanka & Associates & Founder Director, TaxAaram India Pvt Ltd: In this Poem, the author has critically examined the underlying presumptions of time travel of reassessment notices, second time reliance on TOLA extensions and the perceived applicability of amended limitation period of section 149 of the Income Tax Act, from backdate, even when the Finance Act, 2021 has not come in force, in the CBDT… Read More ...