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Statutes - Section 120—Income Tax Authorities—Jurisdiction of Authorities
Notification No. 124/2022, dtd. 14-11-2022 [F.No.187/3/2020-ITA-I]
Digest - Section 145—Accounting method—Shortage of coal and shortage of imported coal—AO did not examine all facts
Asstt. CIT v. Durgapur Projects Ltd. 2022 TaxPub(DT) 1393 (Kol-Trib)
Digest - Section 133A—Survey—Additions to income—Addition based on statement recorded during survey—No corroborative material
Raj Enterprise v. Dy. CIT 2022 TaxPub(DT) 1608 (Srt-Trib)
Digest - Section 143(3)—Assessment—Additions to income—AO made addition on account of Client Code Modification on the ground that assessee had shifted its profit to other clients or shifted loss to its sister concerns as alleged by Special Auditors
DCIT v. Futurz Next Services Ltd 2022 TaxPub(DT) 481 (Del-Trib) : (2022) 94 ITR (Trib) 119 (Del-Trib)
Digest - Section 69C—Income from undisclosed sources—Addition under section 69C—Bogus purchases
RR Carwell (P) Ltd. v. Dy. CIT 2022 TaxPub(DT) 1658 (Del-Trib)
Digest - Section 92C—Transfer pricing—Determination of ALP—MAM—RPM v. TNMM—Re-sale of goods imported from AE to third parties in India without any value addition
Randox Laboratories India (P) Ltd. v. Asstt. CIT 2022 TaxPub(DT) 769 (Bang-Trib) : (2022) 94 ITR (Trib) 163 (Bang-Trib)
Digest - Section 153A—Search and seizure—Assessment under section 153A —No incriminating material found during search—Unabated assessment
Dy. CIT v. Acme Computers Ltd. 2022 TaxPub(DT) 1529 (Del-Trib)
Digest - Section 92C—Transfer pricing—Computation of ALP—Adjustment on account of providing corporate guarantee to overseas AE companies
PCI Ltd. v. Asstt. CIT 2022 TaxPub(DT) 192 (Del-Trib)
Digest - Section 80P(2)(a)(i)—Deduction under section 80P—Co-operative society—Interest earned on FDs made with Bank of Baroda
Nashik Road Nagari Sahkari Patsanstha Ltd. v. ITO 2022 TaxPub(DT) 234 (Pune-Trib)
Digest - Section 80P—Deduction under section 80P—Co-operative society—Interest earned from loans advanced to staff—Assessee-society established only for benefit of its members, and not for the benefit of its staff
Govt. Telecommunications Employees’ Co-operative Society Ltd. v. ITO 2022 TaxPub(DT) 1438 (Chenn-Trib)

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