Vikas Gupta v. Union of India

The Cyber Blog IndiaCase Summary

Validity of digital signatures while issuing notices to assessees under the Income-Tax Act, 1961

Vikas Gupta v. Union of India (2022) 448 ITR 1 : (2022) 328 CTR 1063 In the High Court of Allahabad Writ Tax 554/2022 Before Justice S.P. Kesarwani and Justice C.K. Rai Decided on September 08, 2022 Relevancy of the … Read More

Google India Pvt. Ltd. v. CIT

The Cyber Blog IndiaCase Summary

Whether payments made for acquiring marketing and distribution rights for a computer programme to a foreign company constitute royalties under the Income Tax Act, 1961?

Google India Pvt. Ltd. v. CIT In the Income Tax Appellate Tribunal IT(IT)A 1190/Bang/2014 Before Mr Sunil Kumar Yadav, Judicial Member, and Mr Inturi Rama Rao, Accountant Member Decided on May 11, 2018 Relevancy of the Case: Whether payments made … Read More