Read all Latest Updates on and about Case Digest

Top

Begin typing your search above and press return to search.

Home
»
Case Digest

Complete Case Digest on Royalty under Income Tax Act

Kalyani B. Nair

‘Royalty’, is typically the sum of money paid to the proprietor or Licensor of Intellectual Property (IP) Rights for the benefits derived, or sought...

Complete Case Digest on Section 153 of Income Tax Act

Section 45 of PMLA - Money laundering bail criteria - PMLA bail requirements - Women benefit in PMLA bail - taxscan

Complete Case digest on Bail Conditions under Section 45 of PMLA

Insolvency and Bankruptcy Code - CIRP - IBC Case analysis - IBC - TAXSCAN

Applications for CIRF Proceedings under Insolvency Bankruptcy Code 2016: A Complete Case Analysis

Complete Case Digest on CBLR Violations

Case digest on Section 16(4) of CGST Act

The Section 16 (4) of CGST Act is defined as a specified time frame in which a registered taxpayer is required to claim input tax credit. Specific transactions or circumstances defined the exact...

ITAT Annual Digest [Part 53]

ITAT upholds Assessment Order passed u/s 143(3) of Income Tax Act based on intimation made by section 143(1) of Act M/s. Areca Trus vs The Commissioner of Income Tax (Appeals) CITATION: 2023 TAXSCAN...

Case Digest on High Court Income Tax Judgements, 2016-17 - Part 6

AO cannot alter the profit declared in the Audited Account prepared under Companies Act for the purpose of sec. 115JB: Bombay HC: CIT vs M/S. CENTURY TEXTILES AND INDUSTRIES LTD. In CIT v. M/s....

Case Digest on High Court Income Tax Judgements, 2016-17 - Part 5

No Relief to Himachal CM Virabhadra Singh, HC dismisses petition against Income Tax Department’s Re-Assessment Order: Smt. PRATIBHA SINGH vs Dy. COMMISSIONER The Himachal Pradesh High Court's...

GST Case Digest Series: High Court Tax Cases, 2018 - Part 1

The Concept of GST was introduced in India in the Budget Speech of 28th February 2006 by the then Finance Minister. Since then, there has been a constant endeavor for the introduction of the...

GST Case Digest - Case Digest - GST Case Digest Series - High Court - taxscan

Case Digest on High Court Income Tax Judgement, 2016-17 - Part 4

A Foreign Company can claim benefit u/s 10A of Income Tax Act for the Transfer of Computer Software by its Indian Branch: Delhi HC DEPUTY DIRECTOR OF INCOME TAX vs VIRAGE LOGIC INTERNATIONAL In...

Case Digest On - High Court Income Tax Judgement - TAXSCAN

Case Digest on High Court Income Tax Judgments, 2016-17 - Part 3

Income from Development Right is not Taxable on Accrual basis: Delhi HC CIT vs M/S ETHAN ESTATES DEVELOPERS PVT. LTD. The Delhi High Court quashed the assessment order by the Commissioner of...

Prev Page Next Page