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 vs Link Engineer Pvt. Ltd. | Bogus Consultancy Expenditure Disallowance under Section 37(1) & Search Assessment under Section 132 of Income Tax Act
Facts of the
CaseThe matter arose from a search and seizure
operation conducted under Section 132 of the Income Tax Act, 1961 at the
premises of Shri S.K. Gupta and entities controlled by him. During the search,
the ...
Commissioner of Income Tax (International Taxation)-1 vs Aspect Software Inc. | Delhi High Court on Taxability of Customized Software Payments as Royalty under Section 9(1)(vi), Article 12 of Indo-US DTAA & Section 234B of Income Tax Act
Facts of the CaseThe Revenue preferred appeals under Section 260A of the Income
Tax Act challenging the order of the Income Tax Appellate Tribunal (ITAT),
whereby the Tribunal held that the consideration received by As...
India Trade Promotion Organization vs Deputy Commissioner of Income Tax (Exemption), New Delhi | Delhi High Court | W.P.(C) 9664/2015 | Withdrawal of Writ Petition as Infructuous on Account of Appellate Relief under Income Tax Act
Facts of the
CaseThe Petitioner, India Trade Promotion
Organization, had approached the Delhi High Court by filing a writ petition
against the Deputy Commissioner of Income Tax (Exemption), New Delhi,
challenging the...
Commissioner of Income Tax (International Taxation)-1 vs Aspect Software Inc. | Delhi High Court on Taxability of Customized Software Payments as Royalty under Section 9(1)(vi), Article 12 of Indo-US DTAA & Section 234B of Income Tax Act
Facts of the CaseThe Revenue preferred multiple appeals under Section 260A of
the Income Tax Act challenging the order of the Income Tax Appellate Tribunal
(ITAT) concerning various assessment years. The principal cont...
Eastern India Powertech Ltd. vs Commissioner of Income Tax (IV, VI & XIII) | Delay in Re-filing Income Tax Appeals Cannot Be Condoned Without Sufficient Cause | Delhi High Court
Facts of the
CaseEastern India Powertech Ltd. filed multiple income
tax appeals before the Delhi High Court in April 2013 against orders of the
Income Tax Department. The appeals were initially filed within time but w...
Eastern India Powertech Ltd. vs Commissioner of Income Tax (Delhi High Court) – Delay in Re-filing Income Tax Appeals and Rejection of Condonation Application under the Income-tax Act Section 260A
Facts of the CaseThe appellant,
Eastern India Powertech Ltd., had originally filed its income tax appeals in
April 2013. The appeals were returned with procedural objections within time.
Subsequently, the Delhi High C...
Commissioner of Income Tax (International Taxation)-1 vs Aspect Software Inc. | Whether Consideration for Supply of Customized Software Constitutes Royalty under Article 12 of Indo-US DTAA read with Section 9(1)(vi) and Liability of Interest under Section 234B of the Income Tax Act
Facts of the CaseThe Revenue preferred appeals under Section 260A of the
Income-tax Act, 1961 against the order of the Income Tax Appellate Tribunal
(ITAT) for multiple assessment years concerning the taxability of pay...
Eastern India Powertech Ltd. vs Commissioner of Income Tax (Delhi High Court) – Condonation of 960 Days’ Delay in Re-filing Income Tax Appeals Rejected under Section 260A of the Income Tax Act
Facts of the
CaseThe appellant, Eastern India Powertech Ltd.,
had originally instituted multiple income tax appeals in April 2013. The
appeals were returned with office objections for rectification within time.
...
Commissioner of Income Tax (International Taxation)-1 vs Aspect Software Inc. | Delhi High Court on Taxability of Customized Software Payments as Royalty under Section 9(1)(vi), Section 234B & Article 12 of India-USA DTAA
Facts of the CaseThe Revenue challenged the order passed by the Income Tax
Appellate Tribunal (ITAT) for multiple assessment years wherein the Tribunal
held that the consideration received by Aspect Software Inc. for s...
Eastern India Powertech Ltd. vs Commissioner of Income Tax (Delhi High Court) – Condonation of 960 Days Delay in Re-filing Income Tax Appeals Rejected
Facts of the
CaseThe appellant, Eastern India Powertech Ltd., had
originally filed multiple income tax appeals in April 2013 under Section 260A
of the Income Tax Act. The appeals were returned with procedural objectio...