Supreme Court Clarifies Scope of High Court’s Review in Transfer Pricing Cases Date of the Judgment: April 19, 2023 Citation: Civil Appeal No. 8463 of 2022 (Arising from S.L.P.(Civil) No.28652/2018) [and batch of other appeals] Judges: M.R. Shah, J., M.M. Sundresh, J. Can High Courts intervene in transfer pricing cases where the Income Tax Appellate […]
Supreme Court clarifies High Court’s role in Transfer Pricing Appeals: SAP Labs India vs. Income Tax Officer (2023) LEGAL ISSUE: Scope of High Court’s jurisdiction in appeals against Income Tax Appellate Tribunal’s (ITAT) decisions on transfer pricing. CASE TYPE: Income Tax, Transfer Pricing Case Name: SAP Labs India Private Limited vs. Income Tax Officer, Circle
Supreme Court Remands Income Tax Appeals for Fresh Hearing: Ryatar Sahakari Sakkarre Karkhane Niyamit vs. Asst. Commissioner of Income Tax (2019) LEGAL ISSUE: Procedure for framing questions of law in appeals before the High Court under Section 260A of the Income Tax Act, 1961. CASE TYPE: Income Tax Appellate Case Name: Ryatar Sahakari Sakkarre Karkhane
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 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 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 on Dismissal of Income Tax Appeal due to Company Dissolution: Commissioner of Income Tax vs. M/s Gopal Shri Scrips Pvt. Ltd. (2019) INSC 197 LEGAL ISSUE: Whether an appeal filed by the Income Tax Department can be dismissed as infructuous solely because the respondent company has been dissolved. CASE TYPE: Income Tax Law
Supreme Court Remands Income Tax Case: Commissioner of Income Tax-I vs. M/s Rashtradoot (HUF) (2019) LEGAL ISSUE: Whether the High Court erred in dismissing the Revenue’s appeal without framing substantial questions of law and providing reasons for its decision. CASE TYPE: Income Tax Appeal Case Name: Commissioner of Income Tax-I vs. M/s Rashtradoot (HUF) [Judgment
Can the court fee for an income tax appeal be determined by the date of assessment or the date the appeal is filed? The Supreme Court of India addressed this question in a recent judgment. This case clarifies which court fee rules apply to appeals filed under Section 260A of the Income Tax Act, 1961,
