• Judgement Penalty for TDS Deduction Error Overturned Due to Reasonable Cause

    Penalty for TDS Deduction Error Overturned Due to Reasonable Cause

    This case involves Hindustan Coca Cola Beverages Pvt. Ltd. and the Income Tax D…
  • Judgement Court Dismisses Tax Appeal, Emphasizes Department’s Role in Challenging Interim Orders

    Court Dismisses Tax Appeal, Emphasizes Department’s Role in Challenging Interim…

    This case involves a Tax Case Appeal (No. 477 of 2016) filed by the Income Tax …
  • Judgement Compensation to squatters not 'compulsory acquisition', no TDS required

    Compensation to squatters not 'compulsory acquisition', no TDS required

    The case involves the Mumbai Metropolitan Regional Development Authority (MMRDA…
  • Judgement Tax Deduction Dispute: Court Upholds Tribunal’s Decision on Contractor Status

    Tax Deduction Dispute: Court Upholds Tribunal’s Decision on Contractor Status

    A business owner (let’s call them the appellant) is challenging a decision made…
  • Judgement No TDS, No Disallowance: High Court Upholds Tribunal's Decision on Shalimar Chemical Works Ltd.

    No TDS, No Disallowance: High Court Upholds Tribunal's Decision on Shalimar Che…

    The High Court dismissed the Revenue's appeal against Shalimar Chemical Works L…
  • Judgement No TDS Liability for Buyer on Freight Charges Paid to Seller

    No TDS Liability for Buyer on Freight Charges Paid to Seller

    This case involves Hightension Switchgears Private Limited (the assessee) appea…
  • Judgement Tribunal’s Reversal of CIT(Appeal) Order Deemed Perverse in Tax Deduction Case

    Tribunal’s Reversal of CIT(Appeal) Order Deemed Perverse in Tax Deduction Case

    This case involves an appeal by Jiauddin Mollah (the assessee) against a judgme…
  • Judgement Court Upholds Tribunal's Decision on Gillette India's Tax Deductions for Marketing Expenses

    Court Upholds Tribunal's Decision on Gillette India's Tax Deductions for Market…

    The High Court dismissed an appeal by the Principal Commissioner of Income Tax …
  • Judgement Human Error in Filing Form No. 15J Does Not Justify Disallowance: High Court Rules in Favor of Asse…

    Human Error in Filing Form No. 15J Does Not Justify Disallowance: High Court Ru…

    The High Court ruled in favor of Mr. Shridhar S. Patravali, the proprietor of A…
  • Judgement Tax Refund Interest: Court Upholds Tribunal's Decision on Calculation Start Date

    Tax Refund Interest: Court Upholds Tribunal's Decision on Calculation Start Date

    This case involves a dispute between the Principal Commissioner of Income Tax a…
  • Judgement Denesh Goyal, Advocate for the Petitioner.: Deepak Agarwal, Rohit Gupta, Advocate for the Respondent

    Denesh Goyal, Advocate for the Petitioner.: Deepak Agarwal, Rohit Gupta, Advoca…

    Denesh Goyal, Advocate for the Petitioner.: Deepak Agarwal, Rohit Gupta, Advoca…
  • Judgement Court rules on tax compliance for sugarcane harvesting contracts, emphasizing the need for TDS dedu…

    Court rules on tax compliance for sugarcane harvesting contracts, emphasizing t…

    In this case, a co-operative sugar factory faced scrutiny for failing to deduct…
  • Judgement Court Upholds Taxation of Broadcasting and Telecasting Under Section 194C, Not 194J

    Court Upholds Taxation of Broadcasting and Telecasting Under Section 194C, Not …

    This case involves a media company that was engaged in broadcasting and telecas…
  • Judgement Tribunal Quashes CIT's Order: Section 263 Conditions Not Met

    Tribunal Quashes CIT's Order: Section 263 Conditions Not Met

    In the case involving the Commissioner of Income Tax and Hewlett-Packard India …
  • Judgement Court Clarifies TDS Rules for Contractors and Sub-contractors Under Section 194C

    Court Clarifies TDS Rules for Contractors and Sub-contractors Under Section 194C

    This case involves the Commissioner of Income Tax-I (appellant) challenging a d…
  • Judgement Tax Deduction Exemption Upheld for Subcontractors in Transport Business

    Tax Deduction Exemption Upheld for Subcontractors in Transport Business

    This case involves a dispute between the Commissioner of Income Tax-I and Valib…
  • Judgement Once the requirements of section 194C (3) were fulfilled, the assessee is not required to make any …

    Once the requirements of section 194C (3) were fulfilled, the assessee is not r…

    Held The exclusion provided in section 194C (3) from the liability to deduct…
  • Judgement INCOME TAX OFFICER VS ANKLESHWAR TALUKA ONGC LAND LOSER TRAVELLERS CO-OPERATIVE SOCIETY - (HIGH COU…

    INCOME TAX OFFICER VS ANKLESHWAR TALUKA ONGC LAND LOSER TRAVELLERS CO-OPERATIVE…

    KM Parikh for the Appellant. : None for the Opponent.