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Archive: 11 November 2023

Posts in 11 November 2023

SC order on carrier liability for delayed delivery of goods

November 11, 2023 2631 Views 0 comment Print

Explore the Supreme Court’s ruling on Rajasthan Art Emporium’s claim against Kuwait Airways for delayed delivery. Learn about the legal analysis and implication

TDS not deductible on web hosting services as such services are not royalty or FTS

November 11, 2023 37647 Views 0 comment Print

ITAT Delhi held that availment of web hosting services do not constitute royalty or FTS and hence payments made thereof for such services are not chargeable to tax in India. Accordingly, TDS not deductible on the same.

Disallowance u/s 80M to the extent of dividend distributed to shareholders unsustainable

November 11, 2023 2256 Views 1 comment Print

Delhi High Court held that disallowance under section 80M of the Income Tax Act to the extent of divided distributed to the shareholders unsustainable in law. Accordingly, disallowance rightly deleted by CIT(A).

Administrative Circular Not Binding on Income Tax Commissioner: Kerala HC

November 11, 2023 4569 Views 0 comment Print

Kerala High Court dismisses writ petition against an Income Tax Order, clarifying that an administrative circular doesn’t bind a Tax Commissioner as they are a quasi-judicial authority.

Income Tax Recovery: Kerala HC directs Appeal decision within 6 Months

November 11, 2023 699 Views 0 comment Print

Kerala High Court directs the prompt consideration of an appeal in an Income Tax case, emphasizing the need to decide it within six months to halt ongoing recovery proceedings.

Gauhati HC Grants Interim Stay on Coercive Measures for Advance Tax Refund/Adjustment

November 11, 2023 618 Views 0 comment Print

Gauhati High Court grants interim stay on coercive actions regarding the refund or adjustment of advance tax payments to the Income Tax Department.

Compute Limitation for GST Appeal from Date of Rectification order: Kerala HC

November 11, 2023 1590 Views 0 comment Print

Kerala High Court directs that the limitation for filing an appeal under Section 107 of the GST Act should be computed from the date of the rectification order.

Income Tax Claim Extinguished Post NCLT Approval of resolution plan: Delhi HC

November 11, 2023 1089 Views 0 comment Print

Delhi High Court ruling: Income tax claim extinguishes with National Company Law Tribunal’s (NCLT) approval of a resolution plan. Analysis and case details.

Delhi HC Sets Aside Assessment Order Over Video-Conferencing Denial

November 11, 2023 1209 Views 0 comment Print

Delhi High Court nullifies an income tax assessment order due to the denial of a video conferencing hearing request, citing a breach of natural justice.

Addition U/s. 153C of Income Tax Act Invalid in Absence of Incriminating Material

November 11, 2023 1725 Views 0 comment Print

Delhi High Court rules that additions under section 153C of the Income Tax Act without incriminating material are invalid. Get insights into this judgment.

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