Dy. Commissioner of Income Tax (OSD) Vs. Uber India Systems Pvt. Ltd. – [2023] (Mumbai – Trib.)[26-04-2023] With offices all over the nation, the assessee-company
Bharatbhai Manubhai Baldha v. DCIT – [2023] (Surat-Trib.) The assessee was a person who submitted a tax return and stated an income of Rs. 2.64
Sap Labs India Private Limited Vs. ITO – [2023] (SC) The Supreme Court was asked to rule on the following question: “Did the High Court
PCIT (Central) v. Narayan Kumar Khaitan – [2023] (Orissa) SM and group were the subject of a search and seizure operation in accordance with section
Director of Income-tax v. Travelport Inc. – [2023] (SC) The assessee’s area of work involved offering “Computerized Reservation System” (CRS)-based electronic global distribution services to
Atmiben Alipitkumar Doshi v. ITO– [2023] (Ahmedabad – ITAT) In 2012, the assessee paid cash for shares of a corporation at a price of 20
Amritsar Diocese of Believers Eastern Church v. Commissioner of Income-tax (Exemptions) – [2023] (Amritsar -Trib.) The assessed party was a philanthropic and religious trust established
Bangalore Metro Rail Corporation Ltd. v. DCIT – [2023] The company which was the subject of the investigation has 50% of its shares owned by
CIT v. Paville Projects (P.) Ltd. – [2023] The assessee-company produces and exports shoes, clothing, and other goods. Family members were the company’s shareholders. The
Opportunity of hearing: Where assessee who was initially carrying out his business operations from Bhubaneswar had moved to Kolkata and had been filing returns there,
Sambhav Energy Ltd. v. ACIT – [2023] The company being an assessee is in the business of producing and selling electricity. Assessee claimed depreciation on
When an assessee included exempt income in her return as taxable income and the inaccuracy could not be rectified by filing a revised return because
Where SAIESF was established in the United States wholly and exclusively for charitable and educational purposes and was founded for the sole purpose of assisting
Smt. Maries Joseph v. DCIT – [2023] Assessee, a non-resident, submitted its return of income for the relevant assessment year. During the appropriate assessment year,
Surendra Babu Sabbineni v. DCIT – [2023] Assessee, a person, submitted a return of income for the appropriate assessment year. A search was done, and
