ITAT Bangalore held that payments made by [Google Ireland Limited] GIL towards Adwords program is not in the nature of royalty or FTS [Fees for Technical Service] and hence the same is not taxable in ...

ITAT Ahmedabad held that dismissal of appeal by CIT (A) on technical/ procedural aspect merely because the appeal was filed manually instead of e-filing unjustified as assessee was not given an ...

ITAT Chennai held that action of AO based on jurisdictional High Court decision as prevalent on the specified time, which was later on reversed by the Supreme Court, cannot be held to be erroneous and ...

ITAT Ahmedabad held that benefit of deduction under section 54EC of the Income Tax Act allowed since nexus between advance received towards sale of property and investment made in NHAI bonds ...

ITAT Kolkata dismissed the appeal preferred by the revenue since tax effect is below the threshold specified by CBDT vide circular no. 5 of 2004 dated 15.03.2024 and also the case doesn’t fall under ...

ITAT Chennai held that an AO is not permitted to take different stand on the same issue and same set of facts over different years. Thus, exemption u/s. 11 granted in spite of the fact that return was ...

Patna High Court held that invocation of extraordinary jurisdiction under Article 226 of the Constitution of India ...

The Hon’ble Madras High Court, in the case of M/s Sri Shanmuga Motors v. State Tax Officer [Writ Petition No. 11737 of 2024 ...

Madras High Court held that issuance of notice in the name of assessee unjustified as Official Assignee has taken charge of the entire estate of the original assessee. Once the assets are taken over ...