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Commissioner of Income Tax versus Hiroyasu Kitada: Whether Excess TDS Refund Received by an Employee and Remitted Back to the Employer Constitutes Taxable Income Under the Income Tax Act
Facts of the CaseThe Revenue filed appeals (ITA 637/2010 and ITA 731/2010)
against the assessee, an employee, regarding the receipt of a refund of an
excess amount deducted and paid towards Tax Deducted at Source (TDS)...
Commissioner of Income Tax vs. Mr. Sakakibara Yutaka: On the Non-Taxability of Foreign Salary and Perquisites for Not Ordinarily Residents under Section 5(1)(c), Section 6(6), and the Primacy of Domestic Law over DTAA under Section 90(2) of the Income Tax Act, 1961
Facts of the Case
The
assessee, Mr. Sakakibara Yutaka, an individual, was a permanent resident
of Japan and an employee of M/s. Suzuki Motors Corporation (SMC), Japan.
Pursuant
to a technical colla...
Request to Join Virtual Webinars on (1) Opportunities for Professionals in International Strategic Business Development & Overview of Companies Compliance Facilitation Scheme 2026, (2) AUDIT QUALITY – Standards, Compliance & Practical Approach, (3) Adjudication and Compounding under the Companies Act, 2013
MY TAX EXPERT cordially invites professionals, entrepreneurs, consultants, corporate advisors, Chartered Accountants, Company Secretaries, Advocates, finance professionals, and aspiring business leaders to participate in...
Commissioner of Income Tax-VII vs. Chetan Das Lachman Das: Scope of Section 153A Assessments and the Fact-Finding Responsibilities of the ITAT Regarding Seized Material
Facts of the Case
The
respondent-assessee is a partnership firm engaged in the business of
importing, processing, and trading Hing (Asafetida) and compound Hing.
On
December 13, 2005, a search and s...
Commissioner of Income Tax-VII vs. Chetan Das Lachman Das: Scope of Section 153A Assessments and the Fact-Finding Responsibilities of the ITAT Regarding Seized Material
Facts of the Case
The
respondent-assessee is a partnership firm engaged in the business of
importing, processing, and trading Hing (Asafetida) and compound Hing.
On
December 13, 2005, a search and s...
Commissioner of Income Tax-VII vs. Chetan Das Lachman Das: Delhi High Court Guidelines on Estimation of Suppressed Income Under Section 145 and Depreciation Claims on Foreign Vehicles Purchased in India Under Section 32
Facts of the Case
Assessee
Status: The respondent-assessee is a partnership
firm consisting of partners Anil Kumar Bhatia (HUF) and Sanjay Bhatia
(HUF). The firm is actively engaged in the trading and...
Deputy Commissioner of Income Tax vs. Indeo Airways Pvt. Ltd. & Naveen Gera under Section 158BD: Legal Assessment of Composite Business Income and Cash Receipts in Correct Hands
FACTS OF THE CASE
Following
a search and seizure operation, a statutory notice under Section 158BD was
served on the corporate assessee, M/s. Indeo Airways Pvt. Ltd., on
September 21, 2000.
In
...
Director of Income Tax vs. Foundation of Ophthalmic & Optometry Research Education Centre: Registration Under Section 12AA(1)(b) Cannot Be Denied to a Newly Established Trust Solely Due to Non-Commencement of Actual Charitable Activities
Facts of the Case
Incorporation
& Objectives: The Assessee is a society incorporated
under the Societies Registration Act on May 30, 2008. Its objects as
defined in its Memorandum of Association i...
Virgin Mobile India Pvt. Ltd. v. The Assistant Commissioner of Income-Tax: Scope of Assessing Officer’s Discretion and Requirement of a Speaking Order Under Section 220(6) of the Income Tax Act
Facts of the Case
The
Petitioner, Virgin Mobile India Pvt. Ltd., is an incorporated company
engaged in trading telecom products and providing consultancy services. It
maintained a relationship with it...
Scott R. Bayman v. Commissioner of Income Tax: Deciding the Arbitrary Addition of Employer-Incurred Renovation Expenses as Taxable Perquisites under Section 17(2)(iv) of the Income Tax Act, 1961
Facts of the Case
Assessee's
Profile: The assessee, Mr. Scott R. Bayman, served as
the President and CEO of M/s GE International Operations Corp. Inc.
(GEIOCI).
Employment
Terms: Under Clause...