Income Tax

Supreme Court Permits Withdrawal of Appeals in Income Tax Case: Vodafone Essar Cellular Ltd. vs. Assistant Commissioner of Income Tax (29 September 2021)

/ Bela M. Trivedi, Income Tax, Income Tax Act, 1961, Income Tax Act, 1961 with Appeals, Judges, S. Ravindra Bhat, Supreme Court Procedure, Supreme Court Procedure with Appeals, Uday Umesh Lalit, Withdrawal of Appeals

Vodafone Essar Cellular Ltd. vs. Assistant Commissioner of Income Tax: Supreme Court Allows Withdrawal of Appeals LEGAL ISSUE: Withdrawal of appeals by the appellant. CASE TYPE: Income Tax Case Name: Vodafone Essar Cellular Ltd. vs. Assistant Commissioner of Income Tax [Judgment Date]: 29 September 2021 Introduction Date of the Judgment: 29 September 2021 Judges: Uday […]

Supreme Court Permits Withdrawal of Appeals in Income Tax Case: Vodafone Essar Cellular Ltd. vs. Assistant Commissioner of Income Tax (29 September 2021) Read Post »

Supreme Court Remands Income Tax Case: Applicability of Section 35D of Income Tax Act to Banks (15 March 2019)

/ Abhay Manohar Sapre, Appellate Procedure, Dinesh Maheshwari, High Court Appeals, Income Tax, Income Tax Act, 1961, Income Tax Act, 1961 with Section 260A, Income Tax Act, 1961 with Section 35D, Judges, Remand, Substantial Question of Law, Tax Deductions, Tax Law

Supreme Court Remands Income Tax Case: Applicability of Section 35D of Income Tax Act to Banks Date of the Judgment: 15 March 2019 Citation: 2019 INSC 251 Judges: Abhay Manohar Sapre, J., Dinesh Maheshwari, J. Can a bank be considered an industrial undertaking for tax deduction purposes? The Supreme Court of India recently addressed this

Supreme Court Remands Income Tax Case: Applicability of Section 35D of Income Tax Act to Banks (15 March 2019) Read Post »

Supreme Court settles deduction on guest house expenses under Section 37 of Income Tax Act: Britannia Industries vs. Commissioner of Income Tax (2005)

/ Altamas Kabir, B.P. Singh, Business Deductions, Business Expenses, Income Tax, Income Tax Act, 1961, Income Tax Act, 1961 with Section 30, Judges, Section 37, Income Tax Act, 1961, Tarun Chatterjee, Tax Law

Introduction Date of the Judgment: 05/10/2005 Citation: Appeal (civil) 2415 of 2004 Judges: B.P. Singh, Tarun Chatterjee & Altamas Kabir Can expenses incurred on a guest house be claimed as a deduction under the Income Tax Act, given the specific provisions regarding guest houses? The Supreme Court of India addressed this question in a case

Supreme Court settles deduction on guest house expenses under Section 37 of Income Tax Act: Britannia Industries vs. Commissioner of Income Tax (2005) Read Post »

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