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Jurisdictional High Court

Domestic Air Baggage - Personal Jewellery - CESTAT - taxscan
Domestic Air Baggage/Personal Jewellery not automatically Governed by Customs Act/Baggage Rules: CESTAT explains Jurisdiction [Read Order]
April 9, 2025
Income Tax Act - absence of Ascertainable Amount - Identifiable Payee - ITAT Rules TDS Not Applicable - Provisions for expenses
Assessee Not an ”Assessee in Default” u/s 201(1) of Income Tax Act in absence of Ascertainable Amount & Identifiable Payee: ITAT Rules TDS Not Applicable on Provisions for Expenses [Read Order]
June 15, 2023
Supreme Court upholds - Supreme Court - Income Tax Assessment Proceedings - Income Tax - Lack of Incriminating Evidence - Incriminating Evidence - taxscan
Supreme Court upholds quashing of Income Tax Assessment Proceedings initiated u/s 153C for Lack of Incriminating Evidence [Read Judgement]
May 4, 2023
Writ Petition - High Court -Madhya Pradesh High Court - taxscan
Alternative Remedy not an absolute Bar to Entertain Writ Petition as Jurisdictional Issue goes to root of the Matter: MP High Court [Read Order]
April 26, 2023
NFAC - NFAC Bound - Jurisdictional High Court - Decisions of Jurisdictional High Court - AO - Assessing Officer - Income Tax - Income Tax Act - taxscan
NFAC Bound by Decisions of Jurisdictional High Court where AO is situated: ITAT [Read Order]
April 4, 2023
Depreciation - not allowable - Non-Compete Fee - ITAT - taxscan
Depreciation not allowable on Non-Compete Fee: ITAT [Read Order]
April 5, 2022
CHA - liability pleading ignorance of transaction - Scheme of Conspiracy - CESTAT - Taxscan
CHA cannot escape from Liability Pleading ignorance of Transaction in a Scheme of Conspiracy: CESTAT [Read Order]
March 7, 2022
Relief - Microsoft Regional Sales Corporation - ITAT - DRP - DRP’s Order - Interest payable - Taxpayer - Income Tax Act - Tax - Taxscan
Relief to Microsoft Regional Sales Corporation: ITAT upholds DRP’s Order deleting Interest payable by Taxpayer under Income Tax Act
February 7, 2022
Computation of Books Profit - Gross Taxable Income- Total income - ITAT - Taxscan
Income Tax: Computation of Books Profit invalid where Gross Taxable Income and Total income are Nil, rules ITAT [Read Order]
April 9, 2021
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