Blog Categories
All Posts
Accounting Standard 12
CBDT 1
Chartered Accountant 1
Chartered Engineer 1
Greetings 1
Income Tax Act 2025 0
Labour Law 2
MCA Notification 1
MSME 1
NGO- Trust & Society 0
PLACEMENT 1
Press Information Bureau, Government of India (PIB) 2
RBI & Banks 1
RERA 0
RTI 1
STUDENT ICAI 1
Virtual Webinar 5
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others (with Related Matters vs. KLM Royal Dutch Airlines, Pakistan International Airlines, Kuwait Airways, Air France, Thai Airways, British Airways, Air India, Lufthansa German Airlines, Belair Travels & Cargo Pvt. Ltd., and United Airlines) | Scope of TDS under Section 194H of Income Tax Act, 1961: Taxability of Supplementary Commission vs. Concessional Tickets in Airline Industry
Facts of the Case
The
Revenue preferred a batch of appeals directed against several national and
international airlines operating from India (with the lead case being CIT
vs. Singapore Airlines Ltd. f...
Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others (with Related Air Carriers): Application of TDS Provisions under Section 194H on Supplementary Commission and Concessional Tickets
Facts of the CaseThe Revenue preferred a batch of appeals before
the High Court of Delhi involving 12 different international air carriers
(including Singapore Airlines, KLM Royal Dutch Airlines, British Airways, Air
...
Commissioner of Income Tax-II vs. Jagson International Ltd: Dismissal of Revenue's Appeals Due to the Absence of a Substantial Question of Law under Section 260A of the Income Tax Act, 1961
Facts
of the CaseThe Revenue (Commissioner of Income
Tax-II) preferred two statutory tax appeals, designated as ITA No. 57/2009 and
ITA No. 341/2009, before the Hon’ble High Court of Delhi under the provisions
of t...
Commissioner of Income Tax v. Assessee (ITA No. 1437/2006 & ITA No. 21/2009) – Reassessment Proceedings Invalid Without Mandatory Approval of Joint Commissioner under Section 151(1)(ii) of the Income-tax Act | Delhi High Court
Facts of the
Case
Reassessment proceedings were initiated under the provisions of the
Income-tax Act.
Prior sanction as contemplated under Section 151(1)(ii) was
required before issuance of the reassessm...
CIT vs. Mas Services Private Limited (Alternatively framed based on parties: Commissioner of Income Tax vs. [Assessee]) | Revenue vs. Capital Expenditure: Payment for Short-Term Use of Goodwill under Section 37(1) of the Income Tax Act
Facts
of the CaseThe assessee entered into a specific
business agreement with M/s. Mas Services Private Limited. Under the terms of
this agreement, M/s. Mas Services Private Limited permitted the assessee to
utilize ...
Commissioner of Income Tax vs. Assessee Company under Section 80-IA of the Income-tax Act, 1961 [Delhi High Court | ITA Nos. 17/2009 & 18/2009 | Judgment dated 18 November 2009]
Facts of the CaseThe Revenue filed appeals before the Delhi High
Court challenging the order of the Income Tax Appellate Tribunal (ITAT). The
Tribunal had directed the Assessing Officer to allow deduction under Section...
Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others: Applicability of TDS Under Section 194H on Supplementary Commission and Concessional Tickets to Travel Agents
Facts of the Case
The
Revenue preferred a batch of appeals against various foreign and domestic
airlines (including Singapore Airlines, KLM Royal Dutch Airlines, British
Airways, Air France, and Air I...
Commissioner of Income Tax vs. Singapore Airlines Ltd & Ors. | Applicability of TDS on Supplementary Commission to Travel Agents under Section 194H of Income Tax Act
Facts of the CaseThe Income Tax Department conducted a survey under
Section 133A on various international and domestic airlines (including
Singapore Airlines, KLM Royal Dutch Airlines, Air France, British Airways, and
...
Delhi High Court Dismisses Revenue’s Section 260A Appeal Due to Tax Effect Below ₹4 Lakhs: CBDT Monetary Limit Reaffirmed | ITA No. 759/2009
Facts
of the CaseThe Appellant (Revenue/Income Tax
Department), represented by senior counsel, preferred an appeal (ITA No.
759/2009) before the Hon’ble High Court of Delhi against the order of the
Income Tax Appel...
Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others: Applicability of TDS under Section 194H on Supplementary Commission and Concessional Tickets
Facts of the Case
Parties
Involved: The Revenue (represented by the
Commissioner of Income Tax, New Delhi) filed a batch of appeals against
various international and domestic airlines, including Singa...