Tax deduction at source Archives

Legal RoundUp Tribunals/Regulatory Bodies/Commissions Monthly Roundup

Top 14 Rulings from Tribunals, Commissions, Regulatory Authorities: Shiv Sena Party Symbol Dispute, Income Tax Act, Medical Negligence and more| February 2023 Roundup

This roundup contains many interesting rulings including the Shiv Sena Party Name and Symbol Dispute, Negligence committed by doctors and Compensation therein, Amendment to Section 178(6) of the Income Tax Act, Initiation of the Corporate Insolvency Resolution Process and more.

Case Briefs High Courts

[S. 37 IT Act] Ori HC | The reasonableness of the expenditure had to be adjudged from the point of view of the businessman; Applied the test of commercial expediency

Orissa High Court: A Division Bench of S. Muralidhar CJ and R. K. Pattanaik J. dismissed the appeal filed by the assessee

High Courts Taxation

Payment received by the members of religious congregations in their individual capacity is liable for tax deduction at source

Kerala High Court: Dealing as to whether the payments by way of salary/ pension made by the Government to the members of