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High Courts

Expression "Received" U/S 153(3) Of Income Tax Act Won't Strictly Mean That Certified Copy Of ITAT's...

Swasti Chaturvedi19 April 2024 9:30 AM GMT

The Delhi High Court observed that the expression "received" under Section 153(3) of the Income Tax Act, 1961 (ITA) will not strictly mean that a...

High Courts

Chargeability To Tax Is Paramount Condition For Triggering Obligation To Deduct TAS U/S. 195 Of...

Swasti Chaturvedi18 Feb 2024 12:00 PM GMT

The Delhi High Court observed that the chargeability to tax is the paramount condition for triggering the obligation to deduct TAS (Tax Deducted At...

High Courts

Assessee Bank Not Obligated To Deduct TDS From Interest Payments Made To Jammu Development Authority...

Verdictum News Desk9 Aug 2023 9:00 AM GMT

High Courts

IBM Philippines Not Liable For TDS Under Income Tax Act: Karnataka High Court

Swasti Chaturvedi13 Feb 2023 5:15 AM GMT

Supreme Court

NBFCs Not Liable To Pay Interest Tax On Interest Component Paid Under Hire-Purchase Agreement -...

Verdictum News Desk6 Jan 2023 4:30 AM GMT

Supreme Court

Appeals Against Decision Of ITAT Shall Lie Only Before HC Within Whose Jurisdiction AO Is Situated -...

Deepankar Malviya20 Aug 2022 1:45 PM GMT

Supreme Court

Exclusivity U/s. 40(a)(iib) Of Income Tax Act To Be Viewed From Nature Of Undertaking On Which Levy...

Karan Kumar Khetani5 Jan 2022 9:45 AM GMT

Supreme Court

ITAT Can Only Rectify Mistake Apparent From Record U/s. 254(2) Of Income Tax Act, Can't Recall Its...

Verdictum News Desk6 Dec 2021 9:15 AM GMT