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HC directs Appellate Authority to review appeal without pre-deposit

Case Name : Anamallais Bus Transports P Ltd Vs PCIT (Madras High Court)
Appeal Number : W. P. No. 31682 of 2023
Date of Judgement/Order : 07/12/2023
Related Assessment Year : 2018-19
Courts : All High Courts (13925) Madras High Court (1757)
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Addition u/s. 68 purely based on assumption is unsustainable in law

Case Name : Himanshu Botadara Vs ITO (ITAT Indore)
Appeal Number : I.T.A. No. 155 & 156/Ind/2023
Date of Judgement/Order : 11/12/2023
Related Assessment Year : 2011-12
Courts : All ITAT (14935) ITAT Indore (160)
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Delhi HC Upholds Deduction of Liquidated Damages for Delayed Service Supply to BSNL & MTNL

Case Name : CIT (International Taxation) Vs UT Starcom Inc. (Delhi High Court)
Appeal Number : ITA 719/2023
Date of Judgement/Order : 08/12/2023
Related Assessment Year : 2008-09
Courts : All High Courts (13925) Delhi High Court (3367)
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Assessee can file Revised Form No. 10 During Reassessment: Delhi HC

Case Name : CIT (Exemptions) Vs Canara Bank Relief And Welfare Society (Delhi High Court)
Appeal Number : ITA 712/2023 & CM APPL. 63256/2023
Date of Judgement/Order : 07/12/2023
Related Assessment Year :
Courts : All High Courts (13925) Delhi High Court (3367)
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 Assessee succeeded in Quantum Appeal: Penalty not imposable

Case Name : PCIT Vs Godaddy.Com LLC (Delhi High Court)
Appeal Number : ITA 751/2023
Date of Judgement/Order : 13/12/2023
Related Assessment Year : 2014-15
Courts : All High Courts (13925) Delhi High Court (3367)
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Delhi High Court Quashes Time-Barred Assessment Proceedings

Case Name : Indian Renewable Energy Development Agency Ltd Vs PCIT (Delhi High Court)
Appeal Number : W.P.(C) 8313/2018
Date of Judgement/Order : 08/12/2023
Related Assessment Year : 1998-99 to 2009-10
Courts : All High Courts (13925) Delhi High Court (3367)
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TDS deduction on payments to Eco Development Committee matter remitted back for reconsideration

Case Name : Conservator of Forest and Field Tiger Project Sariska Vs ITO (ITAT Jaipur)
Appeal Number : ITA Nos. 450, 466, 470 to 475/JP/2023
Date of Judgement/Order : 08/11/2023
Related Assessment Year : 2016-17
Courts : All ITAT (14935) ITAT Jaipur (448)
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Accommodation entry of huge amount needs further enquiry hence matter remanded

Case Name : Priya Mohan Gurnani Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 715/Mum/2021
Date of Judgement/Order : 08/11/2023
Related Assessment Year : 2010–11
Courts : All ITAT (14935) ITAT Mumbai (3577)
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Domain Name Registration Fees Not Royalty: Delhi HC

Case Name : Godaddy.Com LLC Vs ACIT (Delhi High Court)
Appeal Number : ITA 891/2018
Date of Judgement/Order : 11/12/2023
Related Assessment Year :
Courts : All High Courts (13925) Delhi High Court (3367)
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Madras HC dismisses Writ Petitions, maintaining statutory mandate of Section 194N

Case Name : S.161 Podaturpet Venkateswara Primary Agricultural Co-operative Credit Society Ltd. Vs ITO (Madras High Court)
Appeal Number : W.P.No.14536 of 2022
Date of Judgement/Order : 26/06/2023
Related Assessment Year :
Courts : All High Courts (13925) Madras High Court (1757)
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