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High Court Dismisses Writ Petition in Income Tax Matter Involving India-China DTAA Interpretation. Petitioner's Claim for NIL Withholding Tax Certificate Rejected Due to Pending Assessments and Previous Tax Determinations Under Section 197 of Income Tax Act, 1961.

The dispute involved a Chinese company, Petitioner, which provided technical services to its Indian subsidiary, Benteler India Private Limited, under ...

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Bombay High Court Quashes Income Tax Order for Not Giving Effect to ITAT Directions — Refund of Rs. 40,06,299/- Ordered. The impugned order failed to correctly implement the ITAT's order and erroneously computed tax liability, leading to a direction for fresh computation and refund.

The petitioner, Ayyappa Seva Samgham Bombay, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challen...

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Bombay High Court Directs Income Tax Department to Comply with ITAT Order and Release Seized Jewellery and Refund Within Six Weeks. Failure to Complete Block Assessment Within Limitation Under Section 158BE of Income Tax Act, 1961 Renders Retention of Seized Assets Illegal.

The petitioner, legal heir of Late Mr. Lakhpatrai Agarwal, filed a writ petition challenging the inaction of the Income Tax Department in complying wi...

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Bombay High Court Allows Writ Petition Challenging Form-3 Under Direct Tax Vivad Se Vishwas Scheme, 2020 for Assessment Year 2002-2003. Petitioner Bank's Appeal Pending Before High Court Constitutes 'Appeal Pending' Under Section 2(1)(a) of DTVSV Act, Entitling It to Scheme Benefits.

The Petitioner, Cooperative Rabobank U.A., a bank established in the Netherlands and part of the Rabobank Group, is a regular assessee under the Incom...

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Supreme Court Dismisses Department's Appeal in Permanent Establishment Tax Dispute Under India-Korea DTAA. Court Upholds ITAT's Finding of Permanent Establishment but Remands Profit Attribution for Fresh Assessment Due to Insufficient Material.

The dispute arose from the taxability of income attributable to a permanent establishment set up in India by Samsung Heavy Industries Co. Ltd., a Sout...

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Bombay High Court Allows Writ Petition of Lower Division Clerks Seeking Equal Pay for Equal Work. Petitioners, Regularized Ad Hoc Employees, Entitled to Same Pay Scale as Direct Recruits Under Articles 14 and 16 of the Constitution.

The petitioners, nine Lower Division Clerks working in the Income Tax Appellate Tribunal, Mumbai, filed a writ petition challenging the denial of the ...

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Bombay High Court Dismisses Revenue's Appeal in Severance Pay Amortization Case. ITAT's order allowing amortization of severance pay under Section 35DDA of Income Tax Act, 1961 upheld despite cessation of business.

The Commissioner of Income Tax-7, Mumbai appealed against the order of the Income Tax Appellate Tribunal (ITAT) dated 5th September 2011, which allowe...