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National Cooperative Development Corporation vs Assistant Commissioner of Income Tax, Circle 13(1) – Interpretation of Section 36(1)(viii) of the Income Tax Act, 1961 on Long-Term Finance Income

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01/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 60
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Facts of the CaseThe appellant, National Cooperative Development Corporation, engaged in providing long-term finance under the National Cooperative Development Corporation Act, 1962, claimed deductions under Section ...

Vodafone Essar Mobile Services Limited vs. Assistant Commissioner of Income Tax & Anr – Challenge to Proviso of Section 201(3) of the Income Tax Act, 1961

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01/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 116
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Facts of the CaseThe petitioner, Vodafone Essar Mobile Services Limited, filed a writ petition challenging the vires of the proviso to Section 201(3) of the Income Tax Act, 1961, as inserted by the Finance (No.2) Act...

National Cooperative Development Corporation vs Assistant Commissioner of Income Tax, Circle 13(1) – Interpretation of Section 36(1)(viii) of the Income Tax Act, 1961 on Deduction of Profits from Long-Term Finance

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My Tax Expert
01/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 47
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Facts of the CaseThe National Cooperative Development Corporation (NCDC) filed seven appeals under Section 260A challenging the orders of the Income Tax Appellate Tribunal (ITAT) for assessment years ranging from 199...

Tata Teleservices Ltd vs Assistant Commissioner of Income Tax TDS – Constitutional Validity Challenge under Section 201(3) of the Income Tax Act, 1961

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My Tax Expert
01/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 52
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Facts of the Case Tata Teleservices Ltd filed multiple writ petitions challenging the proviso to Section 201(3) on constitutional grounds. The company argued that certain procedural and substantive rights ...

Tata Teleservices Ltd vs Assistant Commissioner of Income Tax TDS & Anr | Challenge to Proviso of Section 201(3) of Income Tax Act, 1961

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My Tax Expert
01/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 64
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Facts of the Case:Tata Teleservices Ltd sought permission to withdraw its writ petitions filed against the Assistant Commissioner of Income Tax TDS, with liberty to file a fresh petition. The fresh petition aimed to c...

Vodafone Essar Mobile Services Limited vs. Assistant Commissioner of Income Tax & Anr – Challenge to Constitutional Validity of Proviso to Section 201(3), Income Tax Act, 1961

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My Tax Expert
01/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 53
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Facts of the CaseThe petitioner, Vodafone Essar Mobile Services Limited, filed writ petitions seeking to challenge the constitutional validity of the proviso to Section 201(3) of the Income Tax Act, 1961, inserted by ...

Tata Teleservices Ltd vs Assistant Commissioner of Income Tax TDS & Anr | Challenge to Section 201(3) Proviso, IT Act 1961

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My Tax Expert
01/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 46
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Facts of the CaseThe petitioner, Tata Teleservices Ltd, approached the Delhi High Court seeking to challenge the constitutional validity of the proviso to Section 201(3) of the Income Tax Act, 1961, inserted by the F...

National Cooperative Development Corporation vs Assistant Commissioner of Income Tax, Circle 13(1) – Interpretation of Section 36(1)(viii) of Income Tax Act, 1961 Regarding Long-Term Finance Deductions

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My Tax Expert
01/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 74
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Facts of the CaseThe assessee, National Cooperative Development Corporation, claimed deductions under Section 36(1)(viii) of the Income Tax Act, 1961 for income derived from: Dividends on redeemable preference share...

National Cooperative Development Corporation vs Assistant Commissioner of Income Tax, Circle 13(1) – Analysis under Section 36(1)(viii) of the Income Tax Act, 1961

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My Tax Expert
01/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 47
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Facts of the Case:The case involves seven appeals filed by the National Cooperative Development Corporation (NCDC) under Section 260A of the Income Tax Act, 1961, challenging orders of the Income Tax Appellate Tribuna...

Commissioner of Income Tax vs Amadeus India Pvt. Ltd. – Transfer Pricing Officer Jurisdiction under Section 92CA, Income Tax Act, 1961

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01/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 52
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Facts of the CaseAmadeus India Pvt. Ltd., incorporated as a joint venture between Radha Bhatia & family (95% shares) and German Travel Services (5%), was engaged in providing data processing and software services ...