Income Tax Act
![No Writ Jurisdiction When Alternate Remedy of Appeal available u/s 246 of Income Tax Act: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Writ-Jurisdiction-Alternate-Remedy-Appeal-Income-Tax-Act-Bombay-High-court-Income-Tax-tax-taxscan.jpg "No Writ Jurisdiction When Alternate Remedy of Appeal available u/s 246 of Income Tax Act: Bombay HC [Read Order]")
No Writ Jurisdiction When Alternate Remedy of Appeal available u/s 246 of Income Tax Act: Bombay HC [Read Order]
The Bombay High Court has held that writ jurisdiction can’t be exercised when an alternate remedy of appeal is available u/s 246 of the Income Tax...
![Section 115BBE of Income Tax Act not to be triggered by modifying premise of revisional directions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Act-Income-Tax-Tax-revisional-directions-ITAT-taxscan.jpg "Section 115BBE of Income Tax Act not to be triggered by modifying premise of revisional directions: ITAT [Read Order]")
![OCI is Fees for Technical Services u/s 115A of Income Tax Act: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/OCI-is-Fees-for-Technical-Services-of-Income-Tax-Act-ITAT-deletes-Addition-TAXSCAN.jpg "OCI is Fees for Technical Services u/s 115A of Income Tax Act: ITAT deletes Addition [Read Order]")
![Non-Consideration of Objection to Re-Assessment Notice u/s 147 of Income Tax Act: Calcutta HC directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Non-Consideration-of-Objection-to-Re-Assessment-Notice-Income-Tax-Act-Calcutta-HC-Fresh-Adjudication-TAXSCAN.jpg "Non-Consideration of Objection to Re-Assessment Notice u/s 147 of Income Tax Act: Calcutta HC directs Fresh Adjudication [Read Order]")
![S.40A(2)of Income Tax Act not Applicable to Trade Discount given in Sales Invoice: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Act-Trade-Discount-Sales-Invoice-ITAT-taxscan.jpg "S.40A(2)of Income Tax Act not Applicable to Trade Discount given in Sales Invoice: ITAT [Read Order]")
Domestic Companies should file Form 10–IC for claiming Tax Reduction u/s 115BAA of the Income Tax Act: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that for claiming reduction under section 115BAA of Income Tax Act the domestic companies should file form 10-IC within the...
![Domestic Companies should file Form 10–IC for claiming Tax Reduction u/s 115BAA of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Domestic-companies-Tax-Tax-Reduction-Income-Tax-Act-Income-Tax-Taxscan.jpg "Domestic Companies should file Form 10–IC for claiming Tax Reduction u/s 115BAA of the Income Tax Act: ITAT [Read Order]")
Amendments in Income Tax Act under Finance Act 2021 do not affect notices issued prior to April 1st, 2021: Orissa HC [Read Order]
The Orissa High Court held that amendments in Income Tax Act under Finance Act 2021 do not affect notices issued prior to April 1st, 2021. The appellant in the present appeal is StalcoConsultancy...
![Amendments in Income Tax Act under Finance Act 2021 do not affect notices issued prior to April 1st, 2021: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Amendments-in-Income-Tax-Act-under-Finance-Act-2021-notices-issued-prior-Orissa-HC-TAXSCAN.jpg "Amendments in Income Tax Act under Finance Act 2021 do not affect notices issued prior to April 1st, 2021: Orissa HC [Read Order]")
Assessing Officer must hear assessee before Issuing notice u/s 148 of Income Tax Act: Kerala HC [Read Order]
The High Court (HC) of Kerala has held that the Assessing Officer must hear the assessee before Issuing notice u/s 148 of the Income Tax Act, 1961. K Viswanath, the Petitioner has approached the...
![Assessing Officer must hear assessee before Issuing notice u/s 148 of Income Tax Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Assessing-Officer-must-hear-assessee-before-Issuing-notice-Income-Tax-Act-Kerala-HC-TAXSCAN.jpg "Assessing Officer must hear assessee before Issuing notice u/s 148 of Income Tax Act: Kerala HC [Read Order]")
Domestic Companies should file Form 10–IC for claiming Tax Reduction u/s 115BAA of the Income Tax Act: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that for claiming reduction under section 115BAA of Income Tax Act the domestic companies should file form 10-IC within the...
![Domestic Companies should file Form 10–IC for claiming Tax Reduction u/s 115BAA of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Domestic-Companies-Form-10�IC-Tax-Reduction-Income-Tax-Act-ITAT-income-tax-tax-taxscan.jpg "Domestic Companies should file Form 10–IC for claiming Tax Reduction u/s 115BAA of the Income Tax Act: ITAT [Read Order]")
Violation of 269SS does not nullify Transaction in S.138 NI Act Case, but constitutes a Separate Offence under IT Act: Karnataka HC [Read Order]
A Single Bench of the Karnataka High Court has recently held that, transactions of more than Rs.20000/- in cash, does not vitiate the proceedings under Section 138 Of the Negotiable Instruments...
![Violation of 269SS does not nullify Transaction in S.138 NI Act Case, but constitutes a Separate Offence under IT Act: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Violation-of-269SS-Transaction-in-S.138-NI-Act-Case-Offence-under-IT-Act-Karnataka-HighCourt-taxscan.jpg "Violation of 269SS does not nullify Transaction in S.138 NI Act Case, but constitutes a Separate Offence under IT Act: Karnataka HC [Read Order]")
Income from Compensation of Land Acquisition u/s 96 RFCTLARR Act not taxable under Income Tax Act: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT), ruled that Income from compensation of land acquisition under Section 96 of the Right to Fair Compensation and Transparency in Land...
![Income from Compensation of Land Acquisition u/s 96 RFCTLARR Act not taxable under Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Income-compensation-Compensation-of-Land-Acquisition-Land-Acquisition-RFCTLARR-Act-Income-Tax-Income-Tax-Act-ITAT-TAXSCAN.jpg "Income from Compensation of Land Acquisition u/s 96 RFCTLARR Act not taxable under Income Tax Act: ITAT [Read Order]")