Judgement

Reliance on assessment orders already overturned by ITAT held unsustainable; fresh Section 197 decision mandated

AO Must Ignore Quashed Orders While Fixing TDS Under Section 197, Says Delhi HC

Justice Over Technicality: High Court Rescues Small Businesses from Time-Barred GST Appeals Caused by Hidden Portal Notices

Allahabad HC Rules Portal Uploading Isn’t ‘Effective Communication’ for GST Appeal Deadlines

ITAT held that remuneration received by a working CA partner is eligible for presumptive taxation under Section 44ADA, even if the professional activity is carried out through a partnership firm.

Section 44ADA Benefit Cannot Be Denied to CA Merely for Being a Partner: Rules ITAT

Use of ICC Trademark Not Merely Incidental; Global Partnership Rights Include Taxable Royalty Component

LG–ICC Sponsorship Payments Partly Taxable as Royalty: Delhi High Court Upholds 1/3rd Withholding

Omnibus Penalty Notice Without Striking Off Inapplicable Limb Held Invalid; No Substantial Question of Law

High Court Upholds ITAT Order Quashing Penalty for Defective Section 271(1)(c) Notice

Grant of Satellite Broadcasting Rights for Limited Period Held Outside Royalty Net Under Income-tax Act and India-Mauritius DTAA

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AO Must Ignore Quashed Orders While Fixing TDS Under Section 197, Says Delhi HC

Allahabad HC Rules Portal Uploading Isn’t ‘Effective Communication’ for GST Appeal Deadlines

Section 44ADA Benefit Cannot Be Denied to CA Merely for Being a Partner: Rules ITAT

LG–ICC Sponsorship Payments Partly Taxable as Royalty: Delhi High Court Upholds 1/3rd Withholding

High Court Upholds ITAT Order Quashing Penalty for Defective Section 271(1)(c) Notice

ITAT Mumbai Rules That Non-Exclusive Film Broadcasting Licence Not ‘Royalty’