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Impact Of Working Capital Adjustment On Outstanding Trade Receivable Must Be Verified Before Making ALP Adjustment Qua Notional Interest: Ahmedabad ITAT

Impact Of Working Capital Adjustment On Outstanding Trade Receivable Must Be Verified Before Making ALP Adjustment Qua Notional Interest: Ahmedabad ITAT

30 May 2024 11:00 AM IST

Rectification Order Passed In Name Of Non-Existent Entity Despite Having Knowledge Of Its Merger, Is Invalid: Mumbai ITAT

Rectification Order Passed In Name Of Non-Existent Entity Despite Having Knowledge Of Its Merger, Is Invalid: Mumbai ITAT

30 May 2024 10:30 AM IST

Interest Received By Overseas Head Office From Its Indian Permanent Establishment Is Not Taxable In View Of Treaty Benefits: Mumbai ITAT

Interest Received By Overseas Head Office From Its Indian Permanent Establishment Is Not Taxable In View Of Treaty Benefits: Mumbai ITAT

30 May 2024 10:00 AM IST

Absence Of Prior Sanction U/s 197 CrPC Renders Cognizance For Offences U/s 323 & 504 IPC By Magistrate For Initiating Criminal Prosecution Of Public Servant, Non-Est: Rajasthan High Court

Absence Of Prior Sanction U/s 197 CrPC Renders Cognizance For Offences U/s 323 & 504 IPC By Magistrate For Initiating Criminal Prosecution Of Public Servant, Non-Est: Rajasthan High Court

24 May 2024 7:00 PM IST

Final Assessment Made By AO After Expiry Of One Month Of Receiving Directions From Dispute Resolution Panel, Is Time Barred: Chennai ITAT

Final Assessment Made By AO After Expiry Of One Month Of Receiving Directions From Dispute Resolution Panel, Is Time Barred: Chennai ITAT

22 May 2024 7:30 PM IST

Once Cash Deposits In Bank A/C Of Lender Firm Is Accepted As Coming From Explained Sources, No addition Is Permitted U/s 68 As Unsecured Loan: Delhi ITAT

Once Cash Deposits In Bank A/C Of Lender Firm Is Accepted As Coming From Explained Sources, No addition Is Permitted U/s 68 As Unsecured Loan: Delhi ITAT

22 May 2024 7:00 PM IST

Receipts By Foreign Entity From Provision Of Software Services In India Are Not Taxable U/s 44BB In Absence Of Its PE In India: Delhi ITAT

Receipts By Foreign Entity From Provision Of Software Services In India Are Not Taxable U/s 44BB In Absence Of Its PE In India: Delhi ITAT

22 May 2024 6:30 PM IST

Refusal To Condone Delay In filing Revised ITR by CBDT , Filed Post-NCLT Order Is Unreasonable: Bombay High Court

Refusal To Condone Delay In filing Revised ITR by CBDT , Filed Post-NCLT Order Is Unreasonable: Bombay High Court

21 May 2024 8:30 PM IST

Additions U/s 69C Based Merely On CBIC Information Cant Be Sustained: Delhi High Court

Additions U/s 69C Based Merely On CBIC Information Can't Be Sustained: Delhi High Court

21 May 2024 8:15 PM IST

Co-Ordinated Investigation For Prevention Of Tax Evasion Is Good Ground For Transfer: Delhi HC Refuses To Interfere With Transfer Order U/s 127

'Co-Ordinated Investigation' For Prevention Of Tax Evasion Is Good Ground For Transfer: Delhi HC Refuses To Interfere With Transfer Order U/s 127

21 May 2024 7:00 PM IST

Search U/s 132 Is Invalid If Material Considered For Authorizing Search Is Irrelevant And Unrelated: Bombay High Court

Search U/s 132 Is Invalid If Material Considered For Authorizing Search Is Irrelevant And Unrelated: Bombay High Court

21 May 2024 6:45 PM IST

Rectification Application U/s 154 Cant Be Termed As Time-Barred If Taxpayer Duly Responded To Notices Issued In Consequence To Intimation U/S 143(1): Ahmedabad ITAT

Rectification Application U/s 154 Can't Be Termed As Time-Barred If Taxpayer Duly Responded To Notices Issued In Consequence To Intimation U/S 143(1): Ahmedabad ITAT

9 May 2024 6:00 PM IST