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Judiciary Level
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Income tax Appellate Tribunal
Prohibition of Benami Property Transactions Appellate Tribunal
High Court
Code
DEL
ITAT: Reassessment u/s 148 sans proper reasons, invalid; Independent…
HC: TDS default penalty time barred; Limitation reckonable from reference date, not…
HC: Dismisses Revenue’s appeal on selection of comparables and forex fluctuation
ITAT: Holds Sec.201(1)/(1A) order barred by limitation; Amended limitation u…
PBPTAT: Upholds attachment sans proof of source of income; Rejects reliance on…
ITAT: Rules against Benetton India; Upholds adjustment qua reimbursement of…
HC: Capital grant subsidy not payment for works contract, not liable to 194C TDS
HC: Wrong citation of BMA provisions no grounds for setting-aside order;…
HC: Initiation of penalty proceedings u/s271C commence from time the reference is made…
HC: Reassessment proceedings invalid, sans Discovery Communications’…
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Direct Tax
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