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 2
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-XVI vs. Mr. Robert Michael Arthey & Ors. (Consolidated with Mr. Lestner Garnett and Mr. Vijay Gopal Jindal)
Facts of the CaseThe Revenue (Commissioner of Income Tax-XVI) filed a batch of
four cross-appeals—namely ITA No. 459/2008, ITA No. 337/2007, ITA No. 338/2007,
and ITA No. 131/2009—before the High Court of Delhi. Th...
CIT vs. Visual Technologies India Pvt. Ltd.: Determining Eligibility and Quantum for Section 80-IC Deductions
Facts of the CaseThe Revenue filed an appeal against the Income Tax Appellate
Tribunal (ITAT) order regarding the assessment year 2006-2007. The assessee,
M/s Visual Technologies India Pvt. Ltd., had claimed a deductio...
Taxability of Fees for Technical Services (FTS) for Foreign Companies: A Deep Dive into Section 44D and the India-Australia DTAA (Director of Income Tax vs. Rio Tinto Technical Services)
Facts of the CaseThe assessee, Rio Tinto Technical Services (a foreign
company), operated in India through a division. During the Assessment Years
1999-2000 to 2001-02, it received payments from Rio Tinto India Private...
Director of Income Tax vs. Rio Tinto Technical Services: Taxation of Fees for Technical Services (FTS) under Indo-Australia DTAA and Section 44D of the Income Tax Act
Facts of the CaseThe respondent, a foreign company (Rio Tinto Technical
Services), operated in India through a division. During the relevant assessment
years (1999-2000 to 2001-02), the assessee received payments from ...
Girnar Investment Ltd. vs. Commissioner of Income Tax & Anr.: Applicability of Interest under Section 220(2) of the Income Tax Act when Assessment Orders are Restored by Appellate Tribunals
Facts of the CaseThe petitioner, Girnar Investment Ltd., a public limited
company, was assessed for the 1995-96 assessment year, resulting in a tax
demand of Rs. 21,44,521. The petitioner filed an appeal before the CIT...
Interpretation of Section 13(1)(c) and Treatment of Project Grants: Director of Income Tax v. Society for Development Alternatives
Facts of the CaseThe assessee, the Society for Development Alternatives, is an
institution registered under Section 12A and Section 80G of the Income Tax Act,
1961. The organization is dedicated to rural development, f...
The Synodical Board of Health Services vs. Director General of Income Tax: Scope of Scrutiny for Section 10(23C)(iv) Registration
Facts of the CaseThe Petitioner, The Synodical Board of Health Services, a
society registered under the Societies Registration Act, 1860, engaged in
managing hospitals and community health programs, applied for registr...
Kanchenjunga Advertising Pvt. Ltd. vs CIT-I – Whether Wrong Claim of Bad Debt on Share Application Money Attracts Penalty under Section 271(1)(c) of the Income Tax Act, 1961
Facts of the CaseThe assessee, Kanchenjunga Advertising Pvt. Ltd., filed its
return of income for Assessment Year 2000-01 declaring taxable income. During
scrutiny assessment proceedings, the Assessing Officer noticed ...
Penalty for Concealment: Assessing Inaccurate Particulars vs. Legal Contentions – Kanchenjunga Advertising P. Ltd. vs. CIT (U/S 271(1)(c))
Facts of the CaseThe appellant, Kanchenjunga Advertising P. Ltd., a domestic
company, filed its return for the assessment year 2000-01. During scrutiny, the
Assessing Officer (AO) identified a claim of Rs. 2,38,32,392/...
Analyzing Section 13(1)(c) Compliance and the Tax Treatment of Tied Project Grants: A Comprehensive Review of Director of Income Tax vs. Society for Development Alternatives
Facts of the CaseThe Respondent, a society registered under Section 12A and 80G
of the Income Tax Act, 1961, is engaged in research and development for rural
welfare and environmental regeneration. The Revenue (Appella...