Litigation Tracker

Stays Special audit initiation on Nokia; Issues notice for hearing assessee’s SLP

SC stays operation of Delhi HC judgement confirming Revenue's initiation of Special Audit u/s 142(2A) on Nokia India Pvt. Ltd.

Apr 12,2018

Flipkart’s deliberate product discounting strategy resulted in valuable marketing intangibles, argues Revenue

Revenue Counsel Mr. C. H. Sundar Rao terms Flipkart India as ‘wholesaler’ earning losses even at gross-profit level; Mr. Rao

Apr 10,2018

Flipkart's advertisement blitz to build brand image not capital expense, argues Sr. Adv. Pardiwalla

Flipkart India’s hearing on AO’s re-characterization of discounts offered to customers as monopoly building capital expense begins before Bangalore ITAT

Apr 09,2018

Cognizant - IT Dept. showdown in Madras HC over Rs. 19,000cr share buy-back characterization

Madras HC grants 'conditional' stay on IT Dept. proceedings against software giant Cognizant Technologies, directs payment of 15% of tax

Apr 04,2018

SC to examine tax-sparing credit availability on exempt dividend earned in Oman

SC admits Revenue’s SLP against Delhi HC judgment granting foreign tax credit (‘FTC’) to assessee (a co-operative society registered in

Apr 02,2018

SC to examine CIT’s Sec. 263 invocation on issues merged with CIT(A)’s order

SC issues notice to Revenue pursuant to SLP filed by assessee-company challenging the Delhi HC  judgment  upholding Sec. 263 proceedings, stays  consequential assessment

Mar 22,2018

Google-India’s arrangement involved access to search-engine, customer data; Yahoo, Pinstorm distinguishable, argues Revenue

Revenue Counsel Advocate K.V. Aravind continues arguments on taxability of Adwords programme in Google India’s case before Bangalore ITAT; Stresses that

Mar 20,2018

Adwords’ revenue always contemplated as business-profits, not royalty, concludes Sr.Adv. Pardiwala; Cites equalization-levy rationale

Senior Advocate Percy Pardiwala concludes arguments in Google India’s case on taxability of Adwords programme before Bangalore ITAT, urges that

Mar 19,2018

SC - Posts Software taxation matter for hearing in August 2018

SC adjourns software taxation matter to second week of August, 2018, in a batch of over 50 cases; SC to

Mar 15,2018

SC to hear challenge to Sec 35AC sunset clause; Allows deduction to donors in interim

SC to hear assessee's challenge against Gujarat HC order upholding constitutional validity of Sec. 35AC(7) inserted w.e.f. 1st April, 2017,

Mar 15,2018