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Ex-Parte Order by CIT(A) Without Proper Opportunity Violates Principles of Natural Justice – ITAT Delhi Remands Matter | Queen Distillers and Bottles Pvt. Ltd. (AY 2022-23)
The Income Tax Appellate Tribunal, Delhi Bench ‘F’, in the case of Queen Distillers and Bottles Pvt. Ltd. v. ITO for Assessment Year 2022-23, examined the validity of an ex-parte appellate order passed by the Commiss...
Section 43B Disallowance Cannot Be Sustained Without Speaking Order: ITAT Delhi Restores Matter to CIT(A) | Landmark Exim Pvt. Ltd. v. DCIT (AY 2020-21)
INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “E”: NEW DELHIITA No. 5910/Del/2025
(Assessment Year: 2020-21)Landmark Exim Pvt. Ltd, Vs. DCIT,Central Circle-5, DelhiO R D E RPER RENU JAUHRI, AM:
This appeal is filed ...
Trademark Law and Public Health in India: Judicial Application of the Doctrine of Heightened Caution in Look-Alike and Sound-Alike Pharmaceutical Trademarks (Macleods Pharmaceuticals v. Union of India)
How Trademark Law Rewrites Public Health Narratives:- The Indian pharmaceutical market is overcrowded with various ‘sound-alike’ and ‘look-alike’ (LASA)drug names. Not only do these medicines circulate freely in ...
Sales Discount to Stockists Not Commission – No TDS u/s 194H: Mumbai ITAT in Novartis Healthcare (P) Ltd. v. DCIT (TDS) Following Piramal Healthcare (Bom HC)
Sales discount to stockists/wholesalers, not commission, not liable to TDS under section 194H
Mumbai ITAT holds that the transaction between the Assessee (Novartis Healthcare (P) Ltd. - A pharmaceutical trading company)...
TDS Credit Cannot Be Restricted u/s 143(1) When Reflected in Form 26AS: Pune ITAT in ACIT v. Gateway Terminals India Pvt. Ltd. on Section 199 & Rule 37BA
Whether, while processing
the return of income under section 143(1) of the Income-tax Act, 1961, the
Centralised Processing Centre was justified in restricting the credit of tax
deducted at source (TDS) claimed by the...
Representation regarding mechanical issuance of notices and non-consideration of responses under the Faceless Assessment and Faceless Appeal Schemes
ToThe ChairmanCentral Board of Direct TaxesNorth BlockNew Delhi Subject: Representation regarding
mechanical issuance of notices and non-consideration of responses under the
Faceless Assessment and Faceless Appeal...
Overseas Commission to Non-Resident Agents Not Disallowable u/s 37(1): Ahmedabad ITAT in DCIT v. Kewalram Textiles Pvt. Ltd. (AY 2017-18) Relying on CIT v. Toshoku Ltd.
Whether
commission paid by an export-oriented assessee to non-resident agents, for
services rendered outside India, can be disallowed under section 37(1) of the
Income-tax Act, 1961 on the ground of alleged lack of ge...
Non-Compete Fee: Revenue or Capital Expenditure? Supreme Court in Sharp Business System (India) Pvt. Ltd. v. CIT (2025) on Section 37(1), Enduring Benefit Test & Depreciation u/s 32(1)(ii)
Nature of
Expenditure – Non-Compete FeeCapital or
Revenue | Allowability of Depreciation under Section 32(1)(ii) Sharp
Business System (India) Pvt. Ltd. v. Commissioner of Income TaxSupreme
Court | Civil Appea...
Schedule FA Disclosure in ITR Explained: Foreign Assets, ESOPs, RSUs, Dividends & Penalties under Black Money Act | Complete Compliance Guide
Schedule FA
(Foreign Assets) is mandatory for Resident & Ordinarily Resident
(ROR) individuals who hold any foreign asset or foreign income at
any time during the relevant financial year, even if:
Asset is d...
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME, Section 10 Income Tax Act, 1961
CHAPTER IIIINCOMES WHICH DO NOT FORM PART OF TOTAL INCOMEIncomes not included in total income.10. In computing the total income of a previous year of any person, any income falling within any of the following clause...