This weekly round-up analytically summarizes the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from December 23 to December 29, 2023, the last week of

This round-up analytically summarizes the key stories related to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during December 22 to December 29, 2023, the last week of 2023. Crane Hiring

In a landmark decision, the Delhi High Court has ruled that no additional profit can be attributed to the Permanent Establishment (PE) of a UK-based company operating in India when adjusting the commission paid to

The Board of Discipline (BoD) and Disciplinary Committee (DC) of the Institute of Chartered Accountants of India (ICAI) monitors and adjudicates cases of professional misconduct among Chartered Accountants. 68 such misconduct orders regarding misconduct of

The Delhi High Court directed the Principal Chief Commissioner of Income Tax to decide application in the matter of application for condonation of delay for filing the income tax returns (ITR). Present writ petition has

The Income Tax Appellate Tribunal (ITAT), Mumbai bench, held that the disallowance under Section 14A of the Income Tax Act, 1961, should not be made since there is no exempt income earned by the assessee.

The Delhi High Court in a significant ruling held that Section 115BBE of the Income Tax Act, 1961 cannot be held unconstitutional on ground that there is apprehension of misuse. The present writ petitions have

The Delhi High Court has directed the Assessing Officer (AO) to accept the returned income for 12 years even after the limitation period to pass a fresh assessment order has expired. It was observed that

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the assessing officer (AO) cannot make any estimated addition without pointing out specific defects in the audited book. Priyamda Media & Infotainment Private

The Delhi High Court upheld the deletion of the addition of Rs 47.07 Crores on Share Revenue MGF Development as a part of the Project. The Tribunal deleted the addition as the contention of the

The Delhi High Court directed the Income Tax department to grant hearing to Ester industries in a case related to claim of capital loss. The Court directed the Income Tax department to correct its mistake

The Delhi High Court has held that income received by GoDaddy.Com as consideration for providing domain name registration services amounts to 'Royalty' under section 9(1)(vi) of the Income Tax Act, 1961.                        The appellant/revenue seeks

This weekly round-up analytically summarises the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from December 16 to December 22, 2023. Relief to Adani Power: SC dismissed SLP

As a relief to HDFC Bank Limited, the Delhi High Court has held that non-payment of tax on the sale of repossessed vehicles on assertion on tax exemption under Delhi Value Added Tax (DVAT) Act,

The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that the Supply of Aircraft /Helicopters on Charter Hire Along With Own Crew Falls under “supply of tangible goods services”. M/s.