Income Tax Act, 1961 with Section 148

Supreme Court Refuses Clarification on Income Tax Reassessment: Principal Commissioner of Income Tax vs. Abhisar Buildwell P. Ltd. (2023)

/ Income Tax Act, 1961, Income Tax Act, 1961 with Section 148, Income Tax Act, 1961 with Section 150(2), Income Tax Act, 1961 with Section 153A, Judges, M.R. Shah, Sudhanshu Dhulia

Supreme Court Refuses Clarification on Income Tax Reassessment: Principal Commissioner of Income Tax vs. Abhisar Buildwell P. Ltd. (2023) LEGAL ISSUE: Whether the Supreme Court should clarify the applicability of Section 150(2) of the Income Tax Act, 1961 regarding the waiver of limitation for reassessment notices under Section 148, especially in cases related to assessments […]

Supreme Court Refuses Clarification on Income Tax Reassessment: Principal Commissioner of Income Tax vs. Abhisar Buildwell P. Ltd. (2023) Read Post »

Supreme Court Refuses Clarification on Reassessment Notices: Principal Commissioner of Income Tax vs. Abhisar Buildwell P. Ltd. (12 May 2023)

/ Income Tax Act, 1961, Income Tax Act, 1961 with Section 148, Income Tax Act, 1961 with Section 150(2), Income Tax Act, 1961 with Section 153A, Judges, M.R. Shah, Sudhanshu Dhulia

Supreme Court Refuses Clarification on Reassessment Notices: Principal Commissioner of Income Tax vs. Abhisar Buildwell P. Ltd. (2023) Date of the Judgment: 12 May 2023 The Supreme Court of India, in this case, declined to entertain a miscellaneous application filed by the Revenue seeking clarification on the waiver of limitation for reassessment notices under Section

Supreme Court Refuses Clarification on Reassessment Notices: Principal Commissioner of Income Tax vs. Abhisar Buildwell P. Ltd. (12 May 2023) Read Post »

Supreme Court Upholds Tax on Sikkim Companies with Delhi Control: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax (2023)

/ B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 371-F, Income Tax Act, 1961, Income Tax Act, 1961 with Section 148, Income Tax Act, 1961 with Section 234A, Income Tax Act, 1961 with Section 6(3), Judges, M.R. Shah

Supreme Court Upholds Tax on Sikkim Companies with Delhi Control: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax (2023) LEGAL ISSUE: Applicability of the Income Tax Act, 1961 to companies registered in Sikkim but controlled from Delhi. CASE TYPE: Income Tax Law Case Name: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi

Supreme Court Upholds Tax on Sikkim Companies with Delhi Control: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax (2023) Read Post »

Supreme Court Clarifies Taxability of Sikkim-Registered Companies: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi (2023)

/ B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 371-F, Income Tax Act, 1961, Income Tax Act, 1961 with Section 148, Income Tax Act, 1961 with Section 2(35), Income Tax Act, 1961 with Section 6(3), Judges, M.R. Shah

Supreme Court Clarifies Taxability of Sikkim-Registered Companies: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi (2023) LEGAL ISSUE: Applicability of the Income Tax Act, 1961 to companies registered in Sikkim but with control and management in India. CASE TYPE: Income Tax Case Name: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi

Supreme Court Clarifies Taxability of Sikkim-Registered Companies: Mansarovar Commercial Pvt. Ltd. vs. Commissioner of Income Tax, Delhi (2023) Read Post »

Supreme Court clarifies reassessment notice procedure under Income Tax Act: Union of India vs. Ashish Agarwal (2022)

/ B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 14, Income Tax Act, 1961, Income Tax Act, 1961 with Section 148, Income Tax Act, 1961 with Section 148A, Judges, M.R. Shah, Reassessment

Supreme Court clarifies reassessment notice procedure under Income Tax Act LEGAL ISSUE: Procedure for issuing reassessment notices under the Income Tax Act, 1961 CASE TYPE: Tax Law Case Name: Union of India & Ors. vs. Ashish Agarwal Judgment Date: May 4, 2022 Date of the Judgment: May 4, 2022 Citation: (2022) INSC 426 Judges: M.R.

Supreme Court clarifies reassessment notice procedure under Income Tax Act: Union of India vs. Ashish Agarwal (2022) Read Post »

Supreme Court Upholds Reassessment Notice: M.R. Shah Logistics Case (2022)

/ Finance Act, 2016, Finance Act, 2016 with Section 192, Income Declaration Scheme, Income Tax Act, 1961, Income Tax Act, 1961 with Section 147, Income Tax Act, 1961 with Section 148, Judges, Reassessment, S. Ravindra Bhat, Uday Umesh Lalit

Supreme Court Upholds Reassessment Notice: M.R. Shah Logistics Case (2022) LEGAL ISSUE: Whether a reassessment notice under Section 147 of the Income Tax Act, 1961 can be issued based on tangible material indicating income has escaped assessment, even if the assessee claims the income was declared under the Income Declaration Scheme (IDS) by another entity.

Supreme Court Upholds Reassessment Notice: M.R. Shah Logistics Case (2022) Read Post »

Supreme Court Remands Income Tax Reassessment Case: Vishal Ashwin Patel vs. Assistant Commissioner of Income Tax (28 March 2022)

/ B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 226, Income Tax Act, 1961, Income Tax Act, 1961 with Section 148, Judges, M. R. Shah, Reassessment Proceedings, Writ Jurisdiction

Supreme Court Remands Income Tax Reassessment Case: Vishal Ashwin Patel vs. Assistant Commissioner of Income Tax (2022) LEGAL ISSUE: Whether the High Court can dismiss a writ petition challenging the reopening of income tax assessment without a reasoned order. CASE TYPE: Income Tax Reassessment Case Name: Vishal Ashwin Patel vs. Assistant Commissioner of Income Tax

Supreme Court Remands Income Tax Reassessment Case: Vishal Ashwin Patel vs. Assistant Commissioner of Income Tax (28 March 2022) Read Post »

Supreme Court Remands Income Tax Case: Proper Framing of Questions of Law Required (2019)

/ Abhay Manohar Sapre, Dinesh Maheshwari, Income Tax Act, 1961, Income Tax Act, 1961 with Section 147, Income Tax Act, 1961 with Section 148, Income Tax Act, 1961 with Section 260A, Judges

Supreme Court Remands Income Tax Case: Proper Framing of Questions of Law Required (2019) LEGAL ISSUE: The core legal issue revolves around the High Court’s procedure in dealing with appeals under Section 260A of the Income Tax Act, 1961, specifically regarding the framing of substantial questions of law. CASE TYPE: Income Tax Appeal Case Name:

Supreme Court Remands Income Tax Case: Proper Framing of Questions of Law Required (2019) Read Post »

Supreme Court sets aside High Court order on Section 148 Income Tax Act notice: Pr. Commissioner of Income Tax vs. Nokia India Pvt. Ltd. (2019)

/ Abhay Manohar Sapre, Dinesh Maheshwari, Income Tax Act, 1961, Income Tax Act, 1961 with Section 143(1), Income Tax Act, 1961 with Section 148, Income Tax Act, 1961 with Section 260A, Income Tax Reassessment, Indian Tax Law, Judges, Tax Appeals

Supreme Court sets aside High Court order on Section 148 Income Tax Act notice: Pr. Commissioner of Income Tax vs. Nokia India Pvt. Ltd. (2019) LEGAL ISSUE: Whether the High Court was right in dismissing the Revenue’s appeal in limine, holding that it did not involve any substantial question of law, regarding the legality of

Supreme Court sets aside High Court order on Section 148 Income Tax Act notice: Pr. Commissioner of Income Tax vs. Nokia India Pvt. Ltd. (2019) Read Post »

Supreme Court Quashes Reassessment Notice for Income Tax: TechSpan India Pvt. Ltd. (2018)

/ Assessment, Income Tax Act, 1961, Income Tax Act, 1961 with Section 147, Income Tax Act, 1961 with Section 148, Judges, Mohan M. Shantanagoudar, R.K. Agrawal

Supreme Court Quashes Reassessment Notice for Income Tax: TechSpan India Pvt. Ltd. (2018) LEGAL ISSUE: Whether the reopening of a completed assessment under Section 147 of the Income Tax Act, 1961 is justified based on a mere change of opinion by the Assessing Officer. CASE TYPE: Income Tax Case Name: Income Tax Officer Ward No.

Supreme Court Quashes Reassessment Notice for Income Tax: TechSpan India Pvt. Ltd. (2018) Read Post »

Technical Know-How Fees: Supreme Court Classifies as Capital Expenditure in Honda Siel Cars Case (2017)

/ A.K. Sikri, Ashok Bhushan, Capital Expenditure, Income Tax Act, 1961, Income Tax Act, 1961 with Section 148, Judges, Revenue Expenditure

LEGAL ISSUE: Whether technical know-how fees paid for setting up a new manufacturing plant should be treated as revenue or capital expenditure. CASE TYPE: Income Tax Law Case Name: Honda Siel Cars India Ltd. vs. Commissioner of Income Tax, Ghaziabad Judgment Date: 9th June 2017 Introduction Can payments made for technical know-how be considered a

Technical Know-How Fees: Supreme Court Classifies as Capital Expenditure in Honda Siel Cars Case (2017) Read Post »

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