HC: Revision remedy u/s. 264 available to assessee against AO's order rejecting refund application

Bombay HC declines to entertain assessee-company's writ challenging AO's “order” rejecting refund application, holds that “an efficacious alternate remedy is available to the Petitioner” u/s. 264 of the Act; AO

Oct 17,2019

HC: No embargo u/s. 154 on power of amendment if appeal/revision is “pending”

Bombay HC quashes Asst. CIT's [ACIT] order rejecting rectification application in case of assessee-company [an investment fund] for AY 2015-16, holds that as per Sec. 154 “there is no embargo

Oct 16,2019

HC: Grants extension to State Cricket association for payment of taxes under DisputeResolution Scheme, 2016

Bombay HC grants extension to assessee [a State Cricket Association affiliated to BCCI) for depositing taxes under the Dispute Resolution Scheme 2016 (the Scheme); Pursuant to the declaration being made

Oct 16,2019

HC: Expedites Voda-Idea's Rs.224 cr. refund release; Directs Dept. to fix 'technical glitches'

Bombay HC directs release of Rs. 224 cr. refund to Vodafone Idea Limited (assessee) arising out of assessment order u/s 143(3) for AY 2014-15 with statutory interest within 2 weeks;

Oct 15,2019

HC: Entertains writ against DRP directions; Remits 'internet domain fees' taxability under DTAA

Delhi HC entertains assessee's [a UAE co.] writ challenging DRP directions u/s. 144C(5) upholding royalty taxation for assessee's income from domain registration services and web hosting services, rejects Revenue's contention of

Oct 14,2019

HC: No TDS on KPMG's payments to foreign affiliates for providing audit, advisory services

Bombay HC upholds ITAT order deleting Sec. 40(a)(i) disallowance for non-deduction of TDS on professional fees paid by KPMG India [assessee] to its foreign affiliates and other service providers outside

Oct 09,2019

HC: Philanthropic expenditure incurred pursuant to MoU with Govt., 'business expenditure' u/s 37(1)

Karnataka HC sets aside ITAT order disallowing expenditure incurred by assessee (engaged in business of iron ore extraction & trading) for AY 2011-12 & AY 2012-13 towards construction of houses

Oct 04,2019

HC: Quashes show-cause notice for withholding refund u/s 241A sans return processing u/s 143(1)

Bombay HC allows Tata Communication Ltd's (assessee) writ petition, quashes show cause notice to withhold refund u/s 241A prior to return being processed u/s 143(1); Observes that the provisions of

Oct 04,2019

HC: Upholds ITAT order confirming assessee-board's liability for TCS on toll fees

Punjab & Haryana upholds ITAT order holding assessee (a State Infrastructure Development Board) liable to collect TCS u/s 206C(1C) on toll fee during AYs 2009-10 & 2010-11, collected from concessionaire

Oct 03,2019

HC: No TDS on interest accrued from adjudication till realisation on motor-vehicle insurance compensation

Madhya Pradesh HC holds that no TDS liability arose on interest component of compensation paid by insurance company (Petitioner) to the claimant-respondents under Motor Vehicles Act which accrued after the

Oct 03,2019