Judgements and Orders, Supreme Court and High courts of India

The Income Tax Appellate Tribunal, Hyderabad ("the ITAT") in DCIT v. Omega Shelters Pvt Ltd [I.T.A. No. 612/Hyd/2017 dated October 31, 2022] held that expenditure incurred for construction of a new facility and subsequently abandoned at work-in-progr

Reference is answered by holding that the power of a police officer under Section 102 of the Code to seize any property, which may befound under circumstances that create suspicion of the commission of any offence, would not include the powerto attac

The Income Tax Appellate Tribunal, Chennai ("the ITAT") in Prince Holdings Madras (P) Ltd v. Deputy Commissioner of Income Tax [ITA No.: 524/Chny/2021 dated November 2, 2022] held that the interest paid on belated payments of service tax is allowable

The Income Tax Appellate Tribunal, Delhi ("the ITAT") in Archana Airways Ltd v. ITO [I.T.A. No. 8755/DEL/2019 dated November 2, 2022] held that Tax Deduction at Source ("TDS") credit shall be given to the deductee for the Assessment Year ("A.Y.") for

The Hon'ble Madras High Court ("the High Court") in the case of M/s. Win Power Engineering Pvt. Ltd. v. The Designated Committee (W.P. No. 11785 of 2020) dated November 30, 2022 held that benefit under the Sabka Vishwas (Legacy Dispute Resolution) Sc

The Income Tax Appellate Tribunal, Ahmedabad Bench ("the ITAT") in Piyushbhai Mangalbhai Patel Vs Income Tax Officer [I.T.A. No.198/Ahd/2020 dated October 28, 2022] has deleted the addition of Rs. 12,70,000/- observing that the personal savings of go

The Telangana State Authority of Advance Ruling ("the TSAAR") in M/s Shree Constructions[TSAAR Order No.56/2022 dated December 8, 2022] held that rate of the Goods and Services Tax ("GST") payable on works contract services for constructing warehouse

The Income Tax Appellate Tribunal, Bangalore ("the ITAT") in the case of Shri H K Suresh v. Principal Commissioner of Income Tax [ITA No.625/Bang/2021 dated December 06, 2022] held that non- mentioning of Document Identification Number ("DIN") as per

The Income Tax Appellate Tribunal, New Delhi ("the Tribunal") in the case of M/s.Expeditors International Washington, Inc. v. ACIT (ITA No. 1464/Del/2022) dated October 31, 2022 held that payment received in India for providing logistics support serv

The Income Tax Appellate Tribunal, Mumbai ("the ITAT") in the case of JCIT v. Rahul Rajnikant Parikh [I.T.A. No. 638,639,640/Mum/2022 dated October 20, 2022] held that the interest income need not be assessed when assessee is a Non-resident.