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    December 31, 2022   Case LawsIncome Tax
    Penalty for Cash Deposit by Third Party Deleted Due to Business Context and Sales Volume u/s 271DA.
    December 31, 2022   Case LawsIncome Tax
    Court Rules AO Cannot Change Full Value of Consideration in Leasehold Rights Transfer Without Evidence u/s 50C.
    December 31, 2022   Case LawsIncome Tax
    Renting a House in the USA Doesn't Automatically Establish Tax Residency, Emphasizes Importance of Tie-Breaker Test.
    December 31, 2022   Case LawsIncome Tax
    Payments to University of Cambridge for exams and training not considered "royalty"; no TDS required.
    December 31, 2022   Case LawsIncome Tax
    Taxpayer Eligible for Section 54F Deduction Despite Developer's Delay in Property Possession; Beneficial Provisions Upheld.
    December 31, 2022   Case LawsIncome Tax
    PCIT Revises Assessment: AO's Incorrect 30% Tax Rate u/s 115BBE Corrected to 60% for Revenue Protection.
    December 30, 2022   Case LawsIncome Tax
    MAT Credit Rectification Approved: Surcharge and Cess Components to be Included u/s 154 for Section 115JAA Compliance.
    December 30, 2022   Case LawsIncome Tax
    Interest Earned on Deposits Can Offset Electricity Expenses Under Mutuality Principle.
    December 30, 2022   Case LawsIncome Tax
    Electricity Expenses Valid; Punjab State Electricity Corporation's Non-Response u/s 133(6) Not Assessee's Responsibility.
    December 30, 2022   Case LawsIncome Tax
    Discrepancies in Share Valuation Projections: Section 56(2)(viib) Only Taxes Excess Premium Over Face Value.
    December 30, 2022   Case LawsIncome Tax
    Commissioner of Income Tax Order Challenged; Insolvency Proceedings Require Interim Resolution Professional to Handle Litigation u/s 250.
    December 30, 2022   Case LawsIncome Tax
    Court Upholds Addition u/s 68 for Unexplained Cash; Evidence Overcomes Assessee's Retraction of Income Admission.
    December 30, 2022   Case LawsIncome Tax
    India-UK DTAA: Interest Income Taxed at 15% Under Article 12, Deemed to Arise in India.
    December 30, 2022   Case LawsIncome Tax
    Revenue Cannot Dictate Business Operations or Fundraising Methods, Accrual of Income from Option Premiums Upheld.
    December 29, 2022   Case LawsIncome Tax
    High Court Rules Reopening Tax Assessment u/s 147 Invalid; AO's Roving Inquiry Deemed Impermissible.
    December 29, 2022   Case LawsIncome Tax
    Supreme Court Approves Lease Accounting Method from 1995 ICAI Guidance Note, Emphasizing Substance Over Form in Lease Transactions.
    December 29, 2022   Case LawsIncome Tax
    Court Rules Reopening Assessment Unjustified Due to Lack of Evidence on Escaped Income u/s 147.
    December 29, 2022   Case LawsIncome Tax
    TDS Credit as Additional Income Beyond RPC Fee: Tax Implications for Assessee's Untaxed Extra Income.
    December 29, 2022   Case LawsIncome Tax
    PCIT's Authority Limited: Cannot Revise Every AO Order u/s 263 of Income Tax Act. Judicial Clarification Provided.
    December 29, 2022   Case LawsIncome Tax
    Clarifying "Make Available" Requirement in TDS Section 195: Service Benefits Must Be Independently Usable by Recipient.
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    Highlights
    All› Income Tax › Income Tax - 2022
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    December 31, 2022   Case Laws Income Tax
    Penalty for Cash Deposit by Third Party Deleted Due to Business Context and Sales Volume u/s 271DA.
    December 31, 2022   Case Laws Income Tax
    Court Rules AO Cannot Change Full Value of Consideration in Leasehold Rights Transfer Without Evidence u/s 50C.
    December 31, 2022   Case Laws Income Tax
    Renting a House in the USA Doesn't Automatically Establish Tax Residency, Emphasizes Importance of Tie-Breaker Test.
    December 31, 2022   Case Laws Income Tax
    Payments to University of Cambridge for exams and training not considered "royalty"; no TDS required.
    December 31, 2022   Case Laws Income Tax
    Taxpayer Eligible for Section 54F Deduction Despite Developer's Delay in Property Possession; Beneficial Provisions Upheld.
    December 31, 2022   Case Laws Income Tax
    PCIT Revises Assessment: AO's Incorrect 30% Tax Rate u/s 115BBE Corrected to 60% for Revenue Protection.
    December 30, 2022   Case Laws Income Tax
    MAT Credit Rectification Approved: Surcharge and Cess Components to be Included u/s 154 for Section 115JAA Compliance.
    December 30, 2022   Case Laws Income Tax
    Interest Earned on Deposits Can Offset Electricity Expenses Under Mutuality Principle.
    December 30, 2022   Case Laws Income Tax
    Electricity Expenses Valid; Punjab State Electricity Corporation's Non-Response u/s 133(6) Not Assessee's Responsibility.
    December 30, 2022   Case Laws Income Tax
    Discrepancies in Share Valuation Projections: Section 56(2)(viib) Only Taxes Excess Premium Over Face Value.
    December 30, 2022   Case Laws Income Tax
    Commissioner of Income Tax Order Challenged; Insolvency Proceedings Require Interim Resolution Professional to Handle Litigation u/s 250.
    December 30, 2022   Case Laws Income Tax
    Court Upholds Addition u/s 68 for Unexplained Cash; Evidence Overcomes Assessee's Retraction of Income Admission.
    December 30, 2022   Case Laws Income Tax
    India-UK DTAA: Interest Income Taxed at 15% Under Article 12, Deemed to Arise in India.
    December 30, 2022   Case Laws Income Tax
    Revenue Cannot Dictate Business Operations or Fundraising Methods, Accrual of Income from Option Premiums Upheld.
    December 29, 2022   Case Laws Income Tax
    High Court Rules Reopening Tax Assessment u/s 147 Invalid; AO's Roving Inquiry Deemed Impermissible.
    December 29, 2022   Case Laws Income Tax
    Supreme Court Approves Lease Accounting Method from 1995 ICAI Guidance Note, Emphasizing Substance Over Form in Lease Transactions.
    December 29, 2022   Case Laws Income Tax
    Court Rules Reopening Assessment Unjustified Due to Lack of Evidence on Escaped Income u/s 147.
    December 29, 2022   Case Laws Income Tax
    TDS Credit as Additional Income Beyond RPC Fee: Tax Implications for Assessee's Untaxed Extra Income.
    December 29, 2022   Case Laws Income Tax
    PCIT's Authority Limited: Cannot Revise Every AO Order u/s 263 of Income Tax Act. Judicial Clarification Provided.
    December 29, 2022   Case Laws Income Tax
    Clarifying "Make Available" Requirement in TDS Section 195: Service Benefits Must Be Independently Usable by Recipient.

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      Income Tax

      Royalty Payment - TDS on remittance to University of Cambridge,...

      Payments to University of Cambridge for exams and training not considered "royalty"; no TDS required.

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      Income TaxDecember 31, 2022Case LawsAT
      Royalty Payment - TDS on remittance to University of Cambridge, UK, which is for examination fee, books purchased and teacher’s training fee - the payment made by assessee was not in the nature of “royalty” as claimed by revenue-authorities and hence does not attract TDS - AT
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