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High Courts

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

Swasti Chaturvedi13 Feb 2023 5:15 AM GMT

The Karnataka High Court held that IBM Philippines is not liable for TDS under Section 195 of the Income Tax Act, 1961. The Court was dealing with...

Supreme Court

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

Verdictum News Desk6 Jan 2023 4:30 AM GMT

A Supreme Court bench of Justice Sanjiv Khanna and Justice MM Sundresh has confirmed that Non-Banking Finance Companies are not liable to pay interest...

Supreme Court

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

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 Is Imposed And Not On The Number Of Undertakings: SC

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 Order: Supreme Court

Verdictum News Desk6 Dec 2021 9:15 AM GMT