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

P.A. Kuriakose Jewellers v. CIT

Samiksha UniyalCase Summary

Admissibility of electronic evidence in income tax proceedings

P.A. Kuriakose Jewellers v. CIT In the Income Tax Appellate Tribunal ITA 456-461/Coch/2010, 148-150/Coch/2015 Before Mr Chandra Poojari (Accountant Member) and Mr George George K (Judicial Member) Decided on May 24, 2018 Relevancy of the Case: Admissibility of electronic evidence … Read More

Depreciation Rate for Computer and Related Devices

Samiksha UniyalLaw

Depreciation Rate for Computer and Related Devices

Benjamin Franklin has rightly said – Nothing is certain except death and taxes. While no one can run away from taxes, one can always try to decrease the total tax liability. Depreciation rate allowance is one of the ways to reduce … Read More

Dr. Mandeep Sethi v. Union Bank of India

Sachet SahniCase Summary

    Dr. Mandeep Sethi v. Union Bank of India In the High Court of Punjab & Haryana C.W.P. No. 21862/2012 Before Justice Hemant Gupta and Justice Ritu Bahri Decided on February 26, 2013 Relevancy of the case: Validity of e-auction … Read More