Dr. Bharat Mehta v. DCIT

The Cyber Blog IndiaCase Summary

Validity of the block assessment period when an assessee denies sharing his passwords

Dr. Bharat Mehta v. Deputy Commissioner of Income-Tax (2020) 423 ITR 568: (2020) 317 CTR 759 In the High Court of Madras WP 20999/2003 and WPMP 26089/2003 Before Justice R. Suresh Kumar Decided on December 31, 2019 Relevancy of the … Read More

Anup Kumar Mittal v. Commissioner of Income Tax

The Cyber Blog IndiaCase Summary

Is an assessee responsible for the portal's failure to register and upload his appeal?

Anup Kumar Mittal v. Commissioner of Income Tax In the High Court of Delhi WP(C) 4920/2021 and CM Appl. 15113/2021 Before Justice Manmohan and Justice M.P. Singh Arora Decided on September 02, 2022 Relevancy of the Case: Is an assessee … Read More

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

Lead Advertising v. Union of India

The Cyber Blog IndiaCase Summary

Delivery of notices in income tax proceedings via email and uploading them on the website

Lead Advertising v. Union of India In the High Court of Kerala WP(C) 30620/2021 Before Justice Gopinath P Decided on October 20, 2022 Relevancy of the case: Delivery of notices in income tax proceedings via email and uploading them on … Read More

Tarun Dutt v. Govt. of NCT, Delhi

Palaaksha KandhariCase Summary

Bail application in an insurance scam involving impersonation and hoax calls

Tarun Dutt v. Govt. of NCT, Delhi In the High Court of Delhi B.A. 2521/2022 Before Justice Amit Mahajan Decided on December 26, 2022 Relevancy of the case: Bail application in an insurance scam involving impersonation and hoax calls Statutes … 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

DCIT v. HP Services (Singapore) Pvt. Ltd.

Rugved MahamuniCase Summary

Taxation of payments made by Indian companies for software services to a foreign company

DCIT v. HP Services (Singapore) Pvt. Ltd. In the Income Tax Appellate Tribunal ITA 3209-3210/Del/2018 Before Mr R.K. Panda, Administrative Member, and Mr NK Choudhry, Judicial Member Decided on March 31, 2022 Relevancy of the case: Taxation of payments made … Read More