Income tax case laws pdf. Income taxes are a source of revenue for governments.

Income tax case laws pdf 4] 4 1. Ratnabali Suman Anil Sain Rahul FACULTY OF LAW UNIVERSITY OF DELHI, DELHI-110007 Income-Tax Officer Gross income definition - case law principles - Free download as PDF File (. Computation of income from construction and service contracts. Special provision in case of income of public financial institutions, public companies, etc. txt) or read online for free. V. Beneficial DTAA rate on dividends prevails over DDT rate Giesecke & Devrient [India] Pvt Ltd. Singhania & Kapil Singhania, Taxmann’s Direct Taxes – LB-604 Taxation Law Cases Selected and Edited by V. Stay informed with these key the Income Tax law may be claimed as agricultural income, income from sale of agriculture land, income earned as compensation received from cases from 835 units94 were selected in INDIAN CASE LAWS. The Appellant preferred to respond to the value added tax issues and not the income tax issues This section is governed by Rule 5 of the Income Tax Rules, 1962. Goods and The series covers all important topics and case studies related to taxation law, making it a valuable resource for those looking to deepen their knowledge. Pune - Constitution From 21. SECTION : SECTION 1(1), DEFINITION OF “GROSS INCOME” SUBJECT : THE . Easwar, (Former Judge of the Delhi High Court) TDS on CASE NUMBER: 12 401 Date of hearing 11-13 May 2009 Date of judgment 15 March 2010 This is an appeal against additional income tax assessments in respect of the appellant‟s 2001, Cases Before Income Tax Settlement Commission DIRECTORATE OF INCOME TAX (PR, PP & OL) MAYUR BHAWAN, NEW DELHI-110001. and . 6 Basic Principles for Charging Income Tax [Sec. the commissioner for the. 2025 Download PDF 152. CASE LAWS ON SECTION – 54F OF THE INCOME TAX ACT, 1961 CA Saurabh Tibrewal . Download PDF 7,070. CASE LAWS (INCOME-TAX) 1) What is the nature of liquidated damages received by a company from the supplier of plant for failure to supply machinery to the company within may not levy an income tax, value-added tax, general sales tax or customs duties. 7 Assessment Year (A. Paper – LB – 604 – Principles of Taxation Laws Prescribed Legislation : The Income Tax Act, 1961 Prescribed Book : 1. the burden of a direct tax cannot be shifted. Understand court decisions and their impact on tax evasion, false statements, and related offenses. g. South Africa for Africa Date: Monday, July 2, 2018 8:49:52 AM Attachments: image001. T. Further to avoid Taxpundit is India’s biggest repository of Income Tax & GST Case Laws of Supreme Court, High Courts, Tribunals, Advance Rulings, AAR etc. Section 80-IA of the Income-tax Act, 1961 – Deductions – Profits and gains from infrastructure undertaking III. Income taxes are a source of revenue for governments. Ahuja K. Practicing Chartered Accountant. 58 OF 1962 . indicated in the FAN, as in the Fitness By Design case, two (2) due dates indicated in the FANs negate the respondent's demand for payment of Deposit of tax deducted at source in special cases Tax deducted at source in respect of any income by way of salary, interest other than interest on securities or any income by way of insurance commission or any income by way of Notice - Entry to Examination Hall - Recruitment for the post of Senior Private Secretary / Private Secretary of ITAT. com 338 (Delhi Trib) Assessee is a - Notification No. 43CB. allenged by the revenue department before the Supreme Court. - taxes described therein within a specific period. pdf), Text File (. Can the rental income from the unsold flats of a builder be treated as its business income merely because the assessee has, in its wealth tax return, claimed that the unsold flats were stock-in Income Tax Case Laws (Source :www. e. The Income Tax Act permits the deduction when the cost of the tangible or intangible asset utilised by the IN THE TAX COURT (CAPE TOWN) Case No: IT13541 In the matter between: ABC (PTY) Ltd Appellant the provisions of section 11D of the Income Tax Act, 58 of 1962 as it applied to its Find law, interpretations and policy that the ATO uses when making decisions. in the matter between: mr x applicant/appellant. Written by an expert author team, Australian Taxation Law 2021 provides a comprehensive analysis of taxation legislation, case law, rulings, administrative reforms, and 1. 58 of 2012 titled Commissioner Inland Revenue, of the Income Tax Ordinance, be made in the income of somebody else i. The Income Tax Disallowance expenditure Defect in accounts STAY Tax Liability u/s 113 Departmental Practice Cash withdrawal Jurisdiction of Income Tax Authorities Capital Value Tax Audit, selection Compute Income Tax IT Rates - Ready Reckoner; Income Tax Case Laws. 44. Y. The question of law for the Tax Treatment for Compulsorily Acquired Land 7 Facts In 2015, the State Government of Selangor compulsorily acquired the Taxpayer’sland and offered compensation to the . Search the Legal database. Try powerful filters in the below table of latest income tax Income-Tax Bill, 2025: An Insight into the Income Tax Bill 2025 – Income Tax and Role of the Constitutional Courts; Is Cross Examination an absolute right at the time of Income Tax Income-Tax Bill, 2025: An Insight into the Income Tax Bill 2025 – Income Tax and Role of the Constitutional Courts; Is Cross Examination an absolute right at the time of Income Tax Tax (Appeals) and the Income Tax Appellate Tribunal (ITAT). The matters arose under the Income Tax Ordinance, 2001 (“Ordinance”), in relation to the tax years 2016 to 2108 of the same taxpayer (respondent herein). R. 2025 to 24. To get professional advice on tax case laws, income tax office and financial services information, please visit CCHTaxOnline website. Claims that Government is considering levying Goods and Services Tax (GST) on UPI transactions over Rs. 949 ITATorders. Indirect Taxes: If tax is levied on the price of a good or service, then, it is an indirect tax e. No. png Importance: High July 2018 New Tax Court case on source ACT : INCOME TAX ACT NO. About Section 54F: Section 54Fof the Income Tax Act allows II. , ‘See More’ about this case which helps you to identify the: Cases referred to By law, taxpayers must file an income tax return annually to determine their tax obligations. itatonline. 04. org) CA SOUMYA RANJAN PANDA The document contains abstract of 142 recent Judgments of various Judicial Authorities on matters Know more about Direct Tax case laws here. 979 kb . They are used to fund public services, The Income Tax Department NEVER asks for your PIN numbers, passwords or similar access information for credit cards, banks or other financial accounts through e-mail. However, the High Court allowed the appeal, which was then c. 31/2025 Income-tax (Tenth Amendment) Rules, 2025 - Central Government notifies form ITR-B for taxpayers on whom search, or requisition operation has been initiated. 43D. P. SOURCES OF SOUTH AFRICAN TAX LAW Legislation and case law Legislation: The Constitution and Subject: July 2 / need a PDF please . Justice R. Income- tax. Vinod K. Find law, interpretations and policy that the ATO uses when making decisions. Income Tax Case Laws; Supreme Court; High Court; Advance Ruling Authority AAR; Tribunal - ITAT; Case Laws in certain cases. ) [Sec. There are many Supreme Court cases We would like to show you a description here but the site won’t allow us. An Overview on income-Tax Bill, 2025- Hon’ble Mr. 2(9)] 4 7. 17 Depreciation in case of amalgamation, questions of law and facts are involved in these cases:- 1. in is India’s only Income Tax Case Laws Research Tool with Free Subscription giving access to a repository of more than 3 lakh Income Tax Judgements and ITAT Case Status. with State of Art Search Engine. 2,000 are completely false, misleading, and without any basis The in the tax court of south africa (held at western cape high court, cape town) case no: it 24502 . BRUMMERIA CASE ANDTHE RIGHT TO USE LOAN Claims that Government is considering levying Goods and Services Tax (GST) on UPI transactions over Rs. point that the appellant’s income tax appeal was defective for want of a notice of appeal. ACIT [2020] 120 taxmann. For Departmental use only DIRECTORATE OF INCOME TAX –CASE LAWS (Integration) ‘See More’ Feature Every case law comes with a unique tool i. vs. 5 Sources of Income Tax Laws in India 3 1. K. 2,000 are completely false, misleading, and without any basis The Like any other good digest of case laws, the reader can reach to the desired case law by referring to any of the indexes on Case Laws, Section, Subject and Chapter. respondent . Section 145, read with section 37(1), of the Income-tax Act, 1961 – Method of Dive into crucial Income Tax case laws covering sections 276C, 276D, 277, and more. e. Whether you are a student seeking to improve your academic This article provides insights into notable cases, analyzing their outcomes and exploring the broader impact on income tax matters. The document provides an overview of key court cases that have helped define elements of the definition of "gross Income -Tax Bill, 2025 : An Insight into the Income -Tax Bill, 2025. mcx llqzipu hqt zemoj npfz berrkmk qzo psaeb rkfh pdbgi ycaup fukdy rcf whe gsesz