Judgements and Orders, Supreme Court and High courts of India

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.

Claim cannot be denied to the seller of the vehicle on the fact that the vehicle is sold toanother person unless the sale is complete and ownership of the vehicle is transferredto buyer.

The Karnataka Authority of Advance Ruling ("the KAAR") in Re: M/s Testmesures Spherea Solutions Private Limited [KAR ADRG 46/2022 dated December 2, 2022] denied to grant Goods and Service Tax ("GST") concession as the service of supply of test bunch

ITAT BOMBAY RULED That investments made by an assessee company to exercise control over other investee companies constitutes a business activity.