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AMERICAN CHEMICAL SOCIETY VS DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)
BOMBAY TRIBUNAL, Sep 29, 2022

1. The present appeals have been filed by the assessee challenging separate final assessment orders of even date 20/04/2022, passed under section 143(3) r/w section...

Legislation Referred To : Section 144C(13), 253(1)(d), 143(3), 9(1)(vi)

SANJIV GOPAL VS ADDITIONAL COMMISSIONER OF INCOME TAX
BANGALORE TRIBUNAL, Sep 29, 2022

1. This is an appeal filed by the assessee against the order dated 01.07.2022 passed by the National Faceless Appeal Centre (NFAC) pertaining to Assessment Year 2020-21. 2....

Legislation Referred To : Section 139, 143(1), 295(1)

GUJARAT POWER CORPORATION LTD. VS ASSISTANT COMMISSIONER OF INCOME TAX
AHMEDABAD TRIBUNAL, Sep 28, 2022

1. These four appeals are filed by the Assessee as against separate orders dated 26.09.2019 passed by the Commissioner of Income Tax (Appeals)-7, Ahmedabad, confirming the...

Legislation Referred To : Section 35E(5), 271(1)(c)

JAYA BOTHRA VS INCOME TAX OFFICER
KOLKATA TRIBUNAL, Sep 28, 2022

1. This appeal filed by the assessee pertaining to the Assessment Year (in short "AY") 2015-16 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in...

Legislation Referred To : Section 2(7A), 143(2), 260A, 292BB

SUMAN JEET AGARWAL & ORS. VS INCOME TAX OFFICER & ORS.
HIGH COURT OF DELHI, Sep 27, 2022

CM APPL. 13602/2022 in W.P. (C) No. 10/2022 (Condonation of delay) CM APPL. 13601/2022 in W.P.(C) No. 496/2022 (Condonation of delay) CM APPL. 13914/2022 in W.P.(C) No....

Legislation Referred To : Section 142(1), 147, 148, 149, 151

TRAVELPOERT GLOBAL DISTRIBUTION SYSTEM BY VS DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)
DELHI TRIBUNAL, Sep 27, 2022

Attribution rate of the Revenue for the Indian operations of the PE should be 15% of gross booking fees

Subject : Business expenditure
Legislation Referred To : Section 143(3), 144C(5), 254(2)
In Favour Of : Assessee (partly)

GLBAL E-BUSINESS OPERATIONS PRIVATE LIMITED VS DEPUTY COMMISSIONER OF INCOME TAX
BANGALORE TRIBUNAL, Sep 27, 2022

Once a company falls into the category of high-end KPO, it cannot be functionally comparable with a BPO service provider like that of assessee.

Subject : Selection of comparables of IT enabled services
Legislation Referred To : Section 37, 40(a)(i), 192, 195, 143(3)
In Favour Of : Assessee

YAMINI KHANDELWAL & ORS. VS ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
KOLKATA TRIBUNAL, Sep 27, 2022

Mere volume of transactions and utilization of borrowed funds are not criterion to alter treatment given by assessee about her investment in books.

Subject : Business income
Legislation Referred To : Section 143(3)
In Favour Of : Assessee

360 REALTORS LLP VS ASSISTANT DIRECTOR OF INCOME TAX
DELHI TRIBUNAL, Sep 26, 2022

(A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), New Delhi [Ld. CIT(A)", for...

Legislation Referred To : Section 43B, 143(1), 139(1), 36(1)(va)

POONAWALLA FINCORP LIMITED VS PRINCIPAL COMMISSIONER OF INCOME TAX
KOLKATA TRIBUNAL, Sep 26, 2022

1. This appeal by the assessee is arising out of the order of ld. Pr. CIT - Kolkata-1 vide order ITBA/REV/F/REV5/2021-22/1042104843(1), dt. 30/03/2022, passed u/s 263 of...

Legislation Referred To : Section 32, 45Q, 145(2), 263