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Showing 5 of 111 articles.

ITAT Delhi: Company Entitled to TDS Credit Even if Income Taxed Elsewhere
Court News

ITAT Delhi: Company Entitled to TDS Credit Even if Income Taxed Elsewhere

Delhi ITAT rules TDS credit cannot be denied merely because income is taxed in another entity’s hands. Section 199 & Rule 37BA must prevent double taxation.

ITAT Delhi Income Tax Act Section 199 Rule 37BA TDS Credit Form 26AS Double Taxation Taxpayer Rights Income Tax Tribunal Tax Litigation Revenue Authorities Corporate Tax Group Entities Tax Indian Tax Law Landmark Judgment
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ITAT Rules: Depreciation on Genuine Fixed Assets Cannot Be Denied for Source Deficiency
Court News

ITAT Rules: Depreciation on Genuine Fixed Assets Cannot Be Denied for Source Deficiency

ITAT holds that depreciation on genuine fixed assets cannot be denied due to source of funds issues. Landmark December 2025 ruling strengthens taxpayer rights and limits arbitrary…

ITAT Ruling Depreciation Income Tax Act 1961 Fixed Assets Taxpayer Rights Tax Litigation Tribunal Judgment Capital Assets Business Taxation December 2025 Judgments CourtKutchehry Special Direct Tax Law Depreciation Disallowance
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Placeholder image for Jharkhand High Court: GST Refund Cannot Be Denied Without 15-Day Reply Time and Personal Hearing
Court News

Jharkhand High Court: GST Refund Cannot Be Denied Without 15-Day Reply Time and Personal Hearing

Jharkhand High Court rules GST refunds cannot be rejected without 15-day reply time and personal hearing under Rule 92(3), reinforcing taxpayer rights.

Jharkhand High Court GST Refund Rule 92(3) CGST Rules 2017 GST Refund Rejection Natural Justice Taxpayer Rights GST Litigation High Court Judgment Indirect Tax Law GST Compliance Refund Adjudication Indian Tax Law
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Madras High Court Clarifies: Section 80IA and 80HHC Deductions Can Be Claimed Together, But Not Beyond 100% of Profits
Court News

Madras High Court Clarifies: Section 80IA and 80HHC Deductions Can Be Claimed Together, But Not Beyond 100% of Profits

Madras High Court rules that deductions under Sections 80IA and 80HHC can be claimed together, but total deduction cannot exceed 100% of business profits.

Madras High Court Income Tax Act Section 80IA Section 80HHC Tax Deductions Exporters Tax Relief Infrastructure Companies Double Deduction Profit Cap Income Tax Judgment Tax Litigation Direct Tax Laws Indian Tax News
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Calcutta High Court: Medical Grounds Can Justify Delay in GST Appeals Beyond Statutory Limit
Court News

Calcutta High Court: Medical Grounds Can Justify Delay in GST Appeals Beyond Statutory Limit

Calcutta High Court rules that medical illness can justify delay beyond GST appeal limits, holding that justice and Article 226 override rigid timelines.

Calcutta High Court GST Appeals Section 107 GST Act GST Limitation Period Medical Grounds Delay Article 226 Constitution Taxpayer Rights GST Litigation High Court Judgments Landmark Tax Rulings Indian Tax Law Constitutional Powers
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