Tax case law. 585368/- payable to the applicant, amount of Rs.
Tax case law. Alaska Chiropractic Society, et al v.
Tax case law This is an incomplete list of those cases. The Case Summaries also discusses various VAT related issues such as the applicability of VAT on staff secondment and whether relief on taxes paid prior to registration can be refunded in cash together with disputes on the East Africa Mar 5, 2025 · In addition to publication in official case law reporters (e. 6. Bd. This comprehensive and timely updated tax research resouce contains tax cases from the Supreme Court, Circuit and District Courts, US Tax Court, and more. Aug 8, 2006 · The U. Income Tax Cases 2000 – 2004. The case become remanded for clean consideration. Income Tax Cases 2011 – 2013. Board of Tax Appeals. The various other decisions relied on by the Learned Counsel for the Assessee in the case law compilation and synopsis also support the case of the assessee to the proposition that when the nature and source of old currency notes is fully supported and substantiated, no addition under section 68 of the I. United States PDF: Decision regarding the excise tax on wagering for games conducted by permittees, not operators. Vide a tax audit, the Revenue issued a notice of assessment and subjected the compensation under Section 4C read with Section 24(1)(aa) of the Income TaxAct 1967. Section 37 of the Income tax Act, 1961 is a residuary section for allowability of business expenditure and the same is given below: “37. 5 Thus, if the law is certain there is no room to justify non-compliance with the law by the state and a tax payer in the Republic of South Africa. Legalbitstream offers free searchable databases of Federal tax law, including Tax Cases and IRS Materials. Mar 18, 2025 · Australian taxation law cases 2023 : a guide to the leading cases for business, commerce and law students by Kerrie Sadiq The 2023 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new cases and revisions of the commentary. All Acts & Rules; Chapter V - Finance Act, 1994; All Rules; Service Tax Rules, 1994; Valuation Rules Mar 10, 2023 · Here are a few landmark judgments by the Supreme Court of India in favor of Assessees in Income Tax cases 1. These are often interpreted by the U. Tax court judges are appointed by the President and serve 15 year terms. , where a person was found in possession of anything, the onus of proving that he was not its owner was on that person. Mar 20, 2021 · Discretion by the Income Tax Officer: As stated earlier, the tax assessment was completed in the year 1961. The impugned judgment notes that the Federal Board of Revenue (“FBR”) vide notification dated 21. Jun 5, 2024 · Trials in tax court are bench trials only. 8 The respondent is must comply with this statutory obligation, irrespective of whether or not it intends to earn income. The Bombay High Court, which Aug 30, 2023 · The plaintiffs’ main claim is that the tax is unconstitutional because it applies to “unrealized” income (in this case, foreign earnings that were not distributed to them) and that it applies retroactively to past earnings amounting to property, contravening the 16 th Amendment and subsequent case law generally requiring that income be Jan 13, 2025 · 15 Important Case Law on Income Tax and GST 12. Date of Delivery: Case Number: Applicable Legislation A. Aug 17, 2012 · 23 Sep 14 0 Direct Tax Case Email _ 187-2014 Ms Toyota Walton Motors ITA 463 lb 2013 Tag Line will be added soon; 22 Sep 14 0 Direct Tax Case Email _ 186-2014 Saifullah Khan W. Feb 11, 2025 · As well as general reports eg All ER, the Law Reports, & TLR, has Simon's First-tier Tax Decisions, Simon's Tax Cases & Special Commissioners' Decisions, Upper Tribunal (Tax and Chancery) Transcripts: Financial Services, VAT Tribunal Reports & VAT Tribunal Decisions (1973 to 1 April 2009). Dec 29, 2021 · The tax authority has appealed to the Court of Appeal. 268A : Appeal-Instructions-Circulars-Monetary limits-Revision-Penalty- Concealment penalty-Monetary limit is also applicable to proceedings under section 263 of the Act-The CIT u/s. This volume contains a total of 34 decisions, two Jun 11, 2018 · status Mahendra Kakubha Vala 2184/2016 Out of the amount of Rs. Mar 12, 2025 · Insolvency consequences of a failed avoidance scheme: C Purkiss v T Kennedy and others [2025] EWCA Civ 268 (14 March) is not a tax case but will be of interest to many tax practitioners because it concerns the insolvency consequences of a failed Jan 17, 2025 · Tax Case Law Collections (Online) Tax Case Law Reporters (Online & Print) Tax Case Law Citation & Abbreviation ; Opinions: Tax Court (Regular, Memorandum, Summary) Opinions: Tax Court (Memorandum Cont. S. Find law, interpretations and policy that the ATO uses when making decisions. Jul 30, 2021 · On June 30, 2021, the U. Enacted in 1913, it says: "Congress shall 1 Construction of Fiscal Statutes [1] Partington v Attorney General 21 LT 370 [2] Cape Brandy Syndicate v IRC (1921) 1 KB 64 [3] CIR v Delfos 1933 AD 242, 6 SATC 92 [4] CIR v Simpson 1949 (4) SA 678 (A), 16 SATC 268 [5] Jaga v Donges NO 1950 (4) SA 653 (A) [6] Venter v R 1907 TS 910 [7] Savage v CIR 1951 (4) SA 400 (A) Stanford Law Review Volume 72 February 2020 ARTICLE The Substantive Canons of Tax Law Jonathan H. Among other things, the Court has jurisdiction to hear disputes regarding tax law, maritime law, immigration law, Aboriginal law, prison law, social law, aeronautics, intellectual property and national security. In reversing the High Court’sdecision, the Court of Appeal has indirectly reinforced the position that the courts are not bound by ALN 3 days ago · Subscribe to Current Tax Online and Current GST Online. Key words and Phrases: Missing trader, fraudulent, valid documents, burden of proof Section of the law: Section 56, 59 Tax Procedures Act, 2015; Section 17, 43 of the Value Added Tax Act, 2013; Section 30 Tax Appeals Tribunal Act 2013 Taxmann is the most reliable online source for research on income tax, indirect tax & GST, Company Law, IFRS, Ind AS & International Taxation Income Tax Case Laws. A non-resident is liable to tax in all years in which its project exceeding threshold limit for the creation of PE falls: AAR Apr 22, 2024 · Landmark case laws on tax avoidance CIT vs. 2023. : WP(C) No Dec 17, 2021 · Important Case Laws CA Rishi Harlalka December 2021 Recent Case Laws in Transfer Pricing CA Rishi Harlalka 17 December 2021 Bangalore Study Group – The Chamber of Tax Consultants Sep 9, 2024 · The Delhi High Court ruled that the ITAT must have taken into consideration whether or not profits from the sale of rural agricultural land may be covered in book profits for MAT purposes, even though they were exempt from normal income tax. 2025 (3) TMI 1188 . Goggin (1957) 245 F. Tax Court, a federal trial court established by Congress to review income tax disputes. This provides certain discretion on the part of the Income Tax. 1,29,880/- under section 271(1)(c) of the Income Tax Act, 1961 (the Act) and the reasons assigned for doing so are wrong and contrary to the facts and circumstances of the case, the provisions of Post Graduate Diploma: Year module: NQF level: 8: Credits: 24: Module presented in English: Module presented online: Purpose: The purpose of this module is to strengthen and deepen tax practitioners', accountants' and aspiring tax pactitioners' knowledge of case law relating to taxation in South Africa and to equip them to collect, analyse and critically evaluate information for business Apr 7, 2016 · Income Tax Case Laws. Conversely, in case the income tax calculated is less than the Jun 15, 2021 · In so holding, the court drew on several earlier cases and provided precedent for many more after — the case is cited in 35 subsequent federal cases and four IRS revenue rulings, according to Thomson Reuters’s Citator 2nd Series. 2025. The mere fact that a taxpayer is by law required to perform certain acts does not necessarily mean Students also viewed. of Equalization v. During this term, some important tax decisions were handed down. In the event that the income tax computed is more than the CWT paid earlier, the difference shall be paid by the payee in order for his income tax to be paid in full. Act, 1961 can be made. I5 (1999-2006). LexisNexis is passionate about bringing you quality case law, that is why they have partnered with Nyasha Musviba (founder of the South African Tax Guide) to scour their database and handpick a selection of the most Pre GST case studies for basic understanding regarding the law. Fiscal Adequacy Case: Chavez v. It seems you’re interested in a concise summary of recent Indian tax case laws! Here’s a table with the titles, brief summaries, and citations, categorized by relevant sections of the Income-Tax Act, 1961 and GST laws: Jan 17, 2025 · Tax Case Law Collections (Online) Tax Case Law Reporters (Online & Print) Tax Case Law Citation & Abbreviation ; Opinions: Tax Court (Regular, Memorandum, Summary) Opinions: Tax Court (Memorandum Cont. reported in (2022) 3 SCC 321 Feb 24, 2025 · Case Number: Applicable Legislation: Keywords: 13 January 2025 New! IT 76795: Tax Administration Act, 2011. Goggin (1951) 191 F. McDowell & Co. Online Collections of Legislative History Materials SA Tax Guide does not host these cases on its website, it also does not have permission/authority to offer these cases for free. 179282/-, amount of Rs Accredited Tax Advisor (Income Tax) & Accredited Tax Practitioner (GST) Allen Tan, Principal, and Jeremiah Soh, Local Principal, Baker & McKenzie. Mark D. Before 1943, this court was called the U. The issue was whether the display of luxury and collectable cars at the “Gosford Classic Car Museum”, which operated as a car dealership, constituted a use of a car “for a purpose other than a Decision regarding fuel excise tax. S103(2) case law - Summary Taxation 2A; Process of manufacturing court case S12C; TAX DP Test 2 Required 2023 Final; TAX DP Test 2 Question 2023 Final Feb 13, 2023 · Section 4C of the ITA was introduced by way of the Finance Act 2014 and was effective from the year of assessment 2014. May 23, 2023 · As a result of the differences on how to treat the payments between the TRA and the Appellant, a tax dispute arose. The Appellant unsuccessfully filed a Notice of Objection to challenge the decision of the TRA. The CBDT has issued this directive under Section 119 of the Income-tax Act, 1961, to ensure pending work is completed before the financial year ends. It established the crucial concept of “business purpose” in tax avoidance transactions. T. 6168/Del/2016 & CO No. 6The landmark case of W H Lategan v Commissioner for Inland Revenue 3 (“Lategan case”), decided in 1926, was the first of numerous tax judgments on the interpretation of the meaning of the phrase “accrued to or in favour of” in the definition of gross income as defined in section 1 of the Income Tax Act (now Act 58 of 1962). 585368/- payable to the applicant, amount of Rs. B. No. In the Goggin cases, the Board assessed sales and use taxes on bankruptcy liquidation sales. Notably, it has links to medium neutral case reports for all higher courts and some lower courts. Tolley's Tax Cases is the only source of its kind to summarise all key court, Special Commissioners' and First-tier Tribunal decisions relevant to current direct tax legislation This constantly updated source contains summaries of over 2,800 tax cases spaning from 1875 to the present day. favour; 28-03-2025: 139 tlc 153: itat, hyderabad: telangana state housing corporation limited vs. 01. 52 . SOURCES OF SOUTH AFRICAN TAX LAW Legislation and case law Legislation: The Constitution and various tax statutes. v. We also provide a compilation of recent case law decisions, listed alphabetically. The question now taken was not before the High Court. Corp. If the taxpayer has paid the tax, then the case begins in either Federal District Court or the Court of Federal Claims. Tax Court is a federal trial court created by Section 7441 of Title 26 of the United States Code under Article I of the Constitution. The Ninth Circuit Court of Appeals held that the taxes were Jul 25, 2024 · 16-sep-2024: 17th case law update of 2024; insurance money is actionable claim, not chargeable to sales tax; 13-sep-2024: 16th case law update of 2024 input tax on hotel bills allowed input tax on purchase of vehicle allowed under company law the appellant is obliged to appoint an auditor and to have its financial records audited. R. By a judgment dated 30 May 2023 and court order dated 25 October 2024, the Taxpayer’s application for leave to appeal to CFA was dismissed by CA and CFA respectively. Dec 28, 2024 · In this case, a 9-judge constitution bench held by an 8:1 majority that states have power to levy tax on mineral rights and that the Union law - Mines and Minerals (Development and Regulation) Act Know more about Direct Tax case laws here. CA handed down the judgment on 31 December 2020 and allowed the Commissioner’s application to strike out the Taxpayer’s appeal. This case involved the levy of service tax on the charges collected by the respondent for supplying pipes and measuring equipment to its customers for the distribution of Feb 8, 2018 · In the case of the first appellant the first one not rendered was for the tax year ending 2007. Test Claimants in the Franked Investment Income Group Litigation v HMRC [2020] UKSC 47 Promoting Tax Excellence by SCTP Page | 1 T he year 2021 saw a myriad of tax cases across various tax types. However, due to the change in the utility with To help tax professionals keep up-to-date with the latest decisions augmenting the ever-growing body of tax case law, Accredited Tax Practitioner (Income Tax & GST) Allen Tan, Principal, and Jeremiah Soh, Senior Associate, Baker & McKenzie. 69A addition, cash deposits post-demonetisation as currency value guaranteed till Dec 31, 2016 Sep 23, 2012 · The department should decide the case of tax fraud and create tax liability under relevant provisions of law before proceeding with suspension and suspension in accordance with the law. Income Tax Cases 2008 – 2010. 2018 and out of the amount of Rs. Apr 24, 2024 · Welcome to the GST Case Law Compendium – April 2024 Edition, a comprehensive overview of recent legal decisions shaping the landscape of Goods and Services Tax (GST) in India. Prospectivity of tax laws Dec 5, 2023 · It is a case that has tax law specialists both gobsmacked and alarmed. case, decided in 1985, is a significant precedent in the realm of tax law. Latest case Section 111 and Section 111D Income Tax Act 1967, Section 11 Civil Law Act 1956. Similar Case Laws: 1. Outwardly, the case addresses the question of “purpose” within the framework of the A New Tax System (Luxury Car Tax) Act 1999 (Cth) (LCT Act). 9/Del/2017 Sunil Nayyar not open Jul 23, 2023 · Court held that no substantial question of law arises as the Tribunal considered all aspects and allowed the appeal. , Mum [2017] 395 ITR 745 (Bombay) •Where an assessee does not pay self assessment tax under In this Insight, Freeman Law takes a closer look at the top 10 Tax Court cases of 2020. Keysight Technologies Malaysia Sdn Bhd v Jan 22, 2024 · The Supreme Court held that the supply of pipes and measuring equipment was a taxable service and that the respondent was liable to pay service tax on the charges collected. , Federal Reporter, Federal Supplement, U. 1 LAKH + CASE LAWS. com 443 (Calcutta) dated 08. Reports), tax cases heard in the federal district courts, federal circuit courts of appeal, and the U. Mindful of the need to keep up to pace with the evolving tax law, the URA Case Digest is one of the bespoke modes we have adopted to bring to you, on a quarterly basis, the decisions rendered by Courts of Law and the Tax Appeals Tribunal. Secondary sources Jun 2, 2021 · CIC – a material advisor to taxpayers engaging in micro-captive transactions – alleged that the Notice violated the APA. One such piece of tax legislation is the Value Added Tax Act [Chapter 23:12] [“the VAT Act”]. Income tax Appellate Tribunal ITAT: Deletes Sec. 263 of the Income-tax Act directed the AO to initiate a penalty for concealment, which was not originally initiated in the assessment order-Tribunal set aside the order of the Commissioner-On South Africa: Tax Court Database last updated: 17 March 2025 Most recent decision: 6 February 2025 Number of decisions: 249 Jan 19, 2024 · In this case, KASB, a company carrying on plantation business, filed a judicial review application before the High Court to challenge the position taken by the DGIR to subject the gains arising from the realization of KASB’s investments in agricultural land to income tax under the Income Tax Act 1967 (“ITA”) despite the fact that KASB had This eighth edition of our Case Summaries, contains the Tax Appeals Tribunal’s determination on the issue. (On Income Tax, Turnover Tax, Stamp Duty and Estate Duty) being a continuation of Reports of Sri Lanka Tax Cases (1972-1997) New Tax Court case on source Why this matters? A recent tax court judgment substantially deviates from the principle emanating from case law to-date. Jan 19, 2022 · The basic principle in tax law is that it is the duty of the taxing or revenue collecting authority to assess and collect tax according to the laws enacted by parliament and not forgo a tax which is properly chargeable and payable – Commissioner for Inland Revenue v Simpson 1949 (4) SA 678 (A) at 695 and NOC (Pvt) Ltd v ZIMRA HH 765-19. tax by the respondent-taxpayers during the tax periods mentioned therein. May 18, 2022 · Address 59/32, New Rohtak Road, New Delhi – 110005 Phone : 011-45562222 Fax : 011-45577111 Email : sales@taxmann. George vs. It also provides full-text access to many Australian Law Review articles and Australian Law Reform Commission Reports. Amitbhai Gunvantbhai [1981] 129 ITR 573 (Gut. judicial review is to uphold the Rule of Law. Vast amounts of money can hinge on nuances in the Internal Revenue Code or federal tax regulations. Therefore the interpreters of tax legislation must research reported judgments to Direct Tax Online is an excellent case law repository, with easy navigation and multiple search options. Supreme Court concluded its 2020-2021 term, with two final decisions announced on July 1, 2021. The Tax Court resolves disputes between taxpayers and the Internal Revenue Service (IRS). Administrative Feasibility Case: Timbol & Diaz v. DATE: 17 th September 2019. On the other hand, if the Crown, seeking to recover the tax, cannot bring the subject within the letter of the law, the subject is free, however apparently within the spirit of the law the case might otherwise appear to be. Tax laws are opaque and impose harsh penalties for violations. You can search for tribunal judgments and decisions on cases heard by the First-tier Tribunal (Tax Chamber) on the Find Case Law website (external link) which includes decisions from May 2022 and some older decisions (between April 2019 – April 2022). In this edition, we delve into a myriad of crucial questions and legal interpretations surrounding GST, providing insights into the evolving jurisprudence in this domain. Doctrines in Taxation 1. Our courts have consistently maintained that the source of employment income is located at the place where the services are rendered. Apr 23, 2020 · Delegation of law-making power in the case of taxing statutes has been transferred to the Central Board of Indirect Taxes and Customs (CBEC) in the case of indirect tax and the Central Board of Direct Taxes (CBDT) in the case of direct tax. g. P. M/s. Outcomes in these cases can be unpredictable and hinge on specific facts. It is easier to browse for case law by jurisdiction or by court on the TaxNotes the platform than on Lexis. This book is Case 5: F R Trade Links v. Income Tax Cases 2005 – 2007. Oryx Finance & Investment (P. 2 Crores, whereas in the present case the tax Bombay High Court: S. ) Opinions: Board of Tax Appeals ; Legislative History Toggle Dropdown. The taxpayer is entitled to a jury trial in of case laws jointly published by the ITAT Bar Association, Mumbai and All India Federation of Tax Practitioners titled “Tax-Companion – Direct Taxes – Digest – 2003-2011”. Anti-abuse doctrines in tax law have traditionally been formulated as multifactor tests that weigh the facts of the taxpayer’s case but ignore the tax statute at issue. Hence, in the present case if the tax assessment had been completed before 1962, then Income Tax Act, 1961 would not have been applicable. Among other things, and very broadly, the respondent is empowered to carry out audits on taxpayers to determine their tax compliance. Before: The Hon Mr Justice Adams (President) Dr M F Van Wyk (Accountant Member) Mr T L V Makhakhe (Commercial Member) Jan 5, 2022 · The year 2021 was loaded with several significant Income-tax rulings a taxpayer and revenue will need to remember. United States Tax Court cases. Commissioner of Income Tax and Anr. Income Tax Case Laws; Supreme Court; High Court; Advance Ruling Authority AAR; Tribunal - ITAT; Case Laws - Section Wise; Landmark Cases; Case Laws - Section Wise ; Chapter V - Finance Act, 1994; Service Tax - Acts & Rules. International Tax Law Reports INTL K4459. Wong & Leow, shared novel insights into the legal issues of several 2020 tax cases at a Sep 13, 2018 · Personal income tax – Designated body to collect, recover and repay same in Lagos State – Sections 46 and 47 of the Personal Income Tax Law of Lagos State – Interpretation of: TURNER & CO (A FIRM) V. com SkypeId: taxmannindia Search the Legal database. 05. LawCite contains indexed cases and journal articles. We suspect this will not be the last decision we see on this issue. For a one page summary of Tax Cases from 2000 to 2013, click here. CASE NUMBERS: 13798; 13931 & 14294. Aug 12, 2024 · Courts have sought to clarify many nuances of federal tax laws, especially those related to the qualification, classification, calculation, and timing of income and deductions. A fact mentioned more than once in evidence by Ms T is the first appellant’s application for a tax amnesty in respect of the 2006 tax year made in terms of the Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006. ) Ltd. Herman and others" mandates taxpayers to overarching authority by the Revenue Authority Act aforesaid and several other pieces of tax legislation. Section 4C of the ITA was introduced after the Inland Revenue Board (“IRB”) had lost another tax case, Ketua Pengarah Hasil Dalam Negeri v Metacorp Development Sdn Bhd (2013) (Federal Court), in which the Federal Court had unanimously affirmed the decisions of the High Aug 2, 2017 · Delhi ITAT upholds AO & DRP's order for AY 2009-10 in case of NDTV India to tax Rs 642 crores ($150 millions) raised at the level of Dutch subsidiary, followed by series of re-structuring transactions; Confirming invocation of Sec 69A [dealing with ‘unexplained money’ addition], ITAT holds that "transaction used principally as a devise for Oct 6, 2018 · Volume contains Cases decided by the Court of Appeal and the Supreme Court of Sri Lanka. 2d 726, and Cal. State Tax Officer (KERALA HIGH COURT) Appeal No. Facts of the case questions of law, are hereby decided collectively. The questions of law that were before the High Court (whether dealt with it or not) are the questions that can be taken in further appeal. 50k + CASE CASE LAW •Penalty under section 221 for default in making payment of tax can be imposed only on arrears of tax excluding interest payable under section 220(2). To find cases, you will either need to search for cases applying and interpreting tax treaties and other international agreements in Join our WhatsApp channel to stay updated on the latest platform updates, tutorials, new features, and interesting legal tidbits. The question of law for the Maintainability of appeal before High Court on low tax effect -appellant would submit that the Government of India, Ministry of Finance has issued a new circular dated 17. 518208/- after deducting income tax and professional, amount of Rs. 08. Theoretical Justice I. Principles of a Sound Tax System 1. •This decision strengthens the common law position that the principle of de minimis has to be applied generally in circumstances which warrants its application and that tax law is not excluded from this principle. 09. ” The matters arose under the Income Tax Ordinance, 2001 (“Ordinance”), in relation to the tax years 2016 to 2108 of the same taxpayer (respondent herein). As a reminder, Freeman Law publishes a clear and concise summary of all Tax Court decisions released for any given week in its weekly edition of “The Tax Court in Brief,” which can be found on our Insights webpage . Tax Treatment for Compulsorily Acquired Land 7 Facts In 2015, the State Government of Selangor compulsorily acquired the Taxpayer’sland and offered compensation to the Taxpayer. Dec 29, 2022 · Therefore, for considering a prima facie case, it is necessary to note that under the Income-tax Act, 1961, there is a concept of self-assessment wherein an assessee is required to compute his own income, determine his tax liability, and pay such tax, and then file a return declaring his income. February 03, 2025 Canada's Premier Tax Law Firm. The Court of Appeals relied on two previous Ninth Circuit cases, Cal. 271B : Penalty-Failure to get accounts audited-Death of assessee-Legal representative-Legal representative of deceased offender or criminal could not be penalised for offences or crimes committed by deceased. Tax treatment of raising fees: Whether the raising of fees are deductible “interest or similar finance charges” as envisaged in section 24J of the Income Tax Act 58 of 1962. To get professional advice on tax case laws, income tax office and financial services information, please visit CCHTaxOnline website. Although judgments of the Tax Court do not constitute precedents, they have some persuasive value. View; Supreme Court of Pakistan: 2024: COMMISSIONER INLAND REVENUE, LAHORE VS Messrs MILLAT TRACTORS LIMITED, LAHORE and others Crime, justice and the law; Courts, tribunals and appeals; Tax tribunal decisions You can search for tribunal judgments and decisions on cases heard by the First-tier Tribunal (Tax Chamber) and CTA Case No. Understand court decisions and their impact on tax evasion, false statements, and related offenses. 3. ), the Hon'ble jurisdictional High Court has held that the basic principle is the same in law relating to income-tax as well as in civil law, namely, if there is no challenge to the transaction represented by the entries, then it is 24 ITA No. Our editorial board has meticulously analysed all the judgments/orders throughout the year and reported over 1,400 judgments at taxmann. Search for a specific court case or term to read tax court documents on Tax Notes. O PALOMO SA Click here to download the pdf versions of the Digest of case laws S. All Acts & Rules; Chapter V - Finance Act, 1994; All Rules; Service Tax Rules, 1994; Valuation Rules taxed comes within the letter of the law he must be taxed, however great the hardship may appear to the judicial mind to be. Admittedly, the tax references were all filed by the department, and it could hardly be the latter’s case that a dividend Feb 3, 2025 · Category: Current Tax Cases. In our legal database we list Australian court and tribunal decisions that involve tax matters. Print Resources. You can filter with dates, party’s name and judge’s name. The remaining petitions assail other judgments that follow the aforenoted impugned judgment and the case law cited by it. Mar 3, 2025 · The appeals heard by the Federal Court of Appeal deal with issues stemming from complex, specialized and often innovative areas of law. All. Commissioner of IRS PDF: Decision regarding individual's claim of exemption from federal income tax liability. Sep 17, 2019 · IN THE TAX COURT of south africa. Sep 17, 2024 · LawCite is the case citator accessed through AustLII. Sec. St. for applying and interpreting tax treaties in different cases. Goutam Chakraborty [2023] 151 taxmann. In this case, the Taxpayer raised the defense that IR’s right to assess has prescribed. Online Collections of Legislative History Materials Dec 22, 2021 · The UT’s decision joined a body of previously conflicting case law surrounding taxpayers’ reliance on public law grounds of appeal against HMRC in the FTT. Following questions of law are pressed for determination. Jan 5, 2022 · Wherever tax credits exceed the tax liability, at best a carry forward or back of excess tax credit can be given when permitted by the domestic law, or at best when not restricted by the domestic law. Tax law with penal consequences must be interpreted with great caution and that any ambiguity in such a law must be resolved in favour of a tax payer. Stay informed with these key legal insights. Condonation of delay in filing appeal - time limits as prescribed u/s 85(3A) of the Finance Act, 1994, as applicable to Revision proceedings against company dissolved - Resolution Plan provided for the waiver and extinguishment of all the unassessed/assessed tax liabilities for the period prior to the NCLT approval date - HELD THAT:- As relying on case laws Essar 2019 (11) TMI 731 - SUPREME COURT]and Edelweiss [2021 (4) TMI 613 - SUPREME COURT] it is clear that on the complete extinguishment of all tax Jan 20, 2020 · Case law. The CIT v. Of Finance, 654 SCRA 96 3. The words of the 16th Amendment to the Constitution do not roll off the tongue. Alaska Chiropractic Society, et al v. Ongpin, 186 SCRA 331 2. The Supreme Court of the United States has heard numerous cases in the area of tax law. The IRS countered that the AIA – a longstanding law that generally requires taxpayers to receive an assessment, pay a tax or penalty, or be in collection status before bringing suit – prohibited CIC's lawsuit. List of Recent Tax Case. Principal Commissioner of Income-tax v. CIT vs. 07. At a webinar organised by the Singapore Chartered Tax Professionals, Accredited Tax Advisor (Income Tax) & Accredited Tax Practitioner (GST) Allen Tan, Principal, and Jeremiah Soh, Senior Associate, Baker & McKenzie. HELD AT MEGAWATT PARK, sunninghill (1) REPORTABLE: NO (2) OF INTEREST TO OTHER JUDGES: NO (3) REVISED: Yes . Home Contents Daily Genius Journals eBooks Forms. Wong Case: First Lepanto Taisho Ins. In a nutshell, it's a complete online content solution for Tax professionals. Mar 18, 2025 · Cases on international tax law issues are heard in domestic courts or regional courts (such as the European Court of Justice) and are usually disputes between a taxpayer and the government or tax enforcement body. CIR, 695 SCRA 639 H. Legalbitstream offers searchable databases of Federal tax law, including Tax Cases and IRS Materials. for by the law namely within the time frame permitted for by law to allow the Respondent claim a refund it is entitled to in law within the time frame stipulated for within the law. The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery. #3: Mahawira Decision – Court of Appeal Decision on Director’s Liability for Tax Grounds by: Abu Bakar Jais JCA (Government of Malaysia v Mahawira Sdn Bhd & Anor [2021] 4 AMR 883, CA and grounds of judgment dated 12 March 2021) Why is the case important? Court Year Petitioner Law/Section Topic Case Law Citation/Ref. Wong & Leow; and Justin Tan, Senior Lecturer, Law Faculty, National University of Singapore. CIT v. 3535 of 2011 Tag Line will be added soon; 20 Sep 14 0 Direct Tax Case Email _ 185-2014 Mr Adnan Mahmood ITA 382 of 2012 Tag Line will be added soon Feb 20, 2025 · Worldwide Tax Treaties Case Law The content of this Lexis database is identical to the case law collection available on TaxNotes. On the facts and circumstances of the case, the learned CIT (A) has erred both on facts and in law in rejecting the contention of the assessee that the addition made by AO by invoking the provisions of Section 69C of the Act is 13 ITA 229 & CO 43(Del)2011 untenable as the same was neither the case of the AO in the original assessment proceeding Mar 20, 2020 · Understanding Allowability of Business Expenditure under section 37 of the Income Tax Act, 1961 with latest case laws. 2. [S. This is also the predominant principle applied internationally. Case Laws - Service Tax. 3000 + GST FAQ's. 2024, in which monetary limits for filing Income Tax Appeals by the department before the High Court has been enhanced to Rs. publications of the URA Case Digest. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2020 is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and tax references. S. 2016 Jan 22, 2025 · The South African Institute of Chartered Accountants (SAICA) is the foremost accountancy body in South Africa and one of the leading Institutes in the world. Willem 2022] LANDMARK CASES 323 inco me tax due on it. For reasons to be recorded later, these petitions are converted into appeals and dismissed. Sripal Reddy (2013) In this case, the court held that a genuine transaction cannot be disregarded on the ground of mere suspicion. Digest of Cases on Keeping and Production of Records Judge: Alfred Mabeya Date of Judgment: 5th July 2021. 44AB, 139(1), 159(4)] decision date citation court name party name section no. Choi* Abstract. In this On the facts and in the circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals) erred in confirming penalty of Rs. This Jul 19, 2023 · [3] Section 89 quat (3) of the Income Tax Act provides: ‘ Where the Commissioner having regard to the circumstances of the case is satisfied that the interest payable in terms of subsection (2) is a result of circumstances beyond the control of the taxpayer, the Commissioner may direct that interest shall not be paid in whole or in part by the taxpayer’. The Supreme Court of Pakistan's judgment in "Assistant Director Intelligence and Investigation, Karachi vs. “(i) Whether on facts and in circumstances of the case the learned ATIR was justified to disapprove the proration of expenses between presumptive and non presumptive income Dec 2, 2021 · The Supreme Court, while considering the provisions of section 69A of the Act, held “that all that section 100 of the Evidence Act, 1872, did was to embody a salutary principle of common law jurisprudence, viz. Decisions pre-May 2022 can be […] considerable length and carefully gone through the case record. Tax administration: Rule 31 statement be struck out on the basis that it introduces an impermissible new ground of assessment in the appeal. 2024. SCA 99, 69 SATC TC Case No 10849 : Whether a person entitled to tax exemption status in terms of section 10(1)(cA) of the Income Tax Act - whether the term any law includes foreign law (10849) [2004] ZATC 7; 67 SATC 161 (9 November 2004) Income Tax Offices across India will remain operational on March 29, 30, and 31, 2025, even though these days are holidays. com. Understand legal precedents and navigate tax law confidently. See also: Browse the legal database – recent case law, court and tribunal decisions; What's new on the ATO legal database; Decision impact statements Dec 27, 2024 · In this Special Leave Petition ( SLP ) filed by the Income tax department, the Supreme Court stated that “During the course of submissions, we realised that this petition is covered by the judgment of this Court in Engineering Analysis Centre of Excellence Private Limited vs. Tax-related cases: South African Law Reports, South African Tax Cases Reports and Juta’s Tax Law Reports. Later, the Appellant appealed at the Tax Revenue Appeals Board and subsequently at the Tax Revenue Appeals Tribunal fruitlessly. Sales Tax Act (VII of 1990)---Preamble---Laws which impose tax on sales---Interpretation---Such laws, being tax laws, are subject to a strict construction in accordance with the tax statutes generally---In other words, a sales tax statute must be strictly construed Read More 2023 PTD 1244 (2023) 128 TAX 74 2023 PTCL 818 Search Income Tax, Direct Tax, Case Laws, Judgment, Acts, Rules, Articles, Queries, Forms, IT Returns, Section, Statutes , Circular, Press Release, Notifications Apr 28, 2022 · Dive into crucial Income Tax case laws covering sections 276C, 276D, 277, and more. deputy commissioner of income tax 7. Through this delegate power, the said authority issued notifications, rules, or circulars as exemptions Aug 6, 2022 · resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed… •Article 11(4)- Interest arising in a Contracting State shall be exempt from tax in that Contracting State to the extent approved by the Government Mar 22, 2023 · 2022; Date of Delivery: Case Number: Applicable Legislation: Keywords: 29 December 2022: IT 45997: Tax Administration Act, 2011. 82225/- after deducting income tax and professional tax has been paid to the applicant on 01. Toronto Office PO Box 786 33rd Floor, Brookfield Place Bay Wellington Tower Jan 6, 2025 · It was also observed that, “For such reason, when the petitioner satisfied the requirements of Section 31(3)(d) as also accepted by the revenue to be a tax paying document, it would not be correct in law that the petitioner is denied input tax credit, merely because the petitioner has not complied with the part of the provisions, namely sub ITAT Orders is India’s only income tax case laws research tool that gives access to a repository of more than 3 lakhs income tax tribunal judgments, and Income tax appeals. 4 days ago · Find federal court documents, tax case orders, opinions, petitions & more. Matters relate to Tax Years 2010, 2011 and 2012. It explains how cases would be decided today and takes into account important recent Get more updates on the latest tax cases and gain valuable insights to optimize your tax strategy in India. Moreover, add ons like commentaries, DTAA comparison tool, notifications, circulars at one place makes it the best. Apr 12, 2024 · The Tax Division 's mission is to enforce the nation 's tax laws fully, fairly, and consistently, through both criminal and civil litigation, in order to promote voluntary compliance with the tax laws, maintain public confidence in the integrity of the tax system, and promote the sound development of the law. Supreme Court are also unofficially published in two reporters focusing on federal tax cases: RIA's American Federal Tax Reports (AFTR) and CCH's United States Tax Cases (USTC). Receipts and Accruals (other than cash) Tax Court Cases; Case Law; Chipkin Natal 2005: Chikin 67 SATC 243: CSARS v Brummeria Renaissance (Pty) Ltd. 8220, September 26, 2019) If both parties in a case are in pari delicto or in equal fault, the Taxpayer is estopped from raising any objection against the validity of the waivers it previously executed. 2d 44. iixipupjzdsvcxeirsytrkcwkuegjqddhtjfrxcgvlozynhgpvisbraohmnbuwwkwgfdleexywpvot
