Tax law cases. REYES Jurisprudence Editor RANI MAE B.

Tax law cases Sep 17, 2024 · LawCite is the case citator accessed through AustLII. Sep 22, 2023 · Abstract. Board of Tax Appeals. 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. Feb 21, 2025 · A complication in researching court opinions on tax law is that in the federal system, tax cases can be initially litigated in three different courts: the United States Tax Court, the U. When you enter a Docket Number that matches a case in the system, that case will display. 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. CASE NUMBERS: 13798; 13931 & 14294. However, due to the change in the utility with Feb 8, 2018 · In the case of the first appellant the first one not rendered was for the tax year ending 2007. 50/-Rs. Tax Courts or U. American Federal Tax Reports. Enacted in 1913, it says: "Congress shall 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. 2023 – Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec. In both cases this was because the reorganised holding companies were ruled not to be the beneficial owners of the interest. Tax Law Center perspectives in selected news coverage about the case 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. reported in (2022) 3 SCC 321 This eighth edition of our Case Summaries, contains the Tax Appeals Tribunal’s determination on the issue. S. We also provide a compilation of recent case law decisions, listed alphabetically. 2. It highlights the interpretation of the law by the courts on the provisions relating to tax refunds. Accredited Tax Advisor (Income Tax) & Accredited Tax Practitioner (GST) Allen Tan, Principal, and Jeremiah Soh, Local Principal, Baker & McKenzie. , but also potentially set a precedent for the VAT treatment of other game birds in the UK. Online Collections of Legislative History Materials Search Income Tax, Direct Tax, Case Laws, Judgment, Acts, Rules, Articles, Queries, Forms, IT Returns, Section, Statutes , Circular, Press Release, Notifications overarching authority by the Revenue Authority Act aforesaid and several other pieces of tax legislation. P. To search for a case by Docket Number, you must include the dash in the Docket Number (e. Income Tax Cases 2005 – 2007. 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. Tax Law By The County of Wayne Relating To The 2015 Town & County Tax (Schenk) Matter of Foreclosure of Tax Liens By Proceeding In Rem Pursuant To Art. 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. 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 Jun 15, 2021 · “In talking about the most important cases to be aware of in practice today, the focus I want to take is, which are good cases to have in your back pocket that might be able to help solve an issue. Tax Court, but also district courts throughout the U. ” 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). 05. (On Income Tax, Turnover Tax, Stamp Duty and Estate Duty) being a continuation of Reports of Sri Lanka Tax Cases (1972-1997) Jan 5, 2022 · The year 2021 was loaded with several significant Income-tax rulings a taxpayer and revenue will need to remember. The Tribunal's decision would not only impact Partridge Farms Ltd. Bombay High Court: S. 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). Supreme Court concluded its 2020-2021 term, with two final decisions announced on July 1, 2021. The 2021 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new cases and revisions of the commentary. Tax Court Case Law The U. ) Others think more legal challenges to the tax code are inevitable: “This is the beginning of the story, not the end,” David This volume covers 7 cases from July 2009 to November 2009 totalling 433 pages. Jan 30, 2025 · After logging in to Checkpoint, this link should take you to the Federal Tax Decisions content within the system. 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. #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? Jan 2, 2024 · This year, the US Supreme Court will weigh several prominent cases affecting tax administration, including a challenge to a foreign earnings provision estimated to generate hundreds of billions of dollars, and a fishing business’ challenge to a decades-old doctrine that gives deference to regulatory agencies when interpreting ambiguous statutes. Jun 21, 2006 · Rule 3 of the Tax Appeal Rules 1984 provided for an appeal under section 8(1) to be by way of case stated. In High Court Tax Appeal No. Taxpayer is a plumber employed by a plumbing and heating company. Administrative Feasibility Case: Timbol & Diaz v. Within each heading, the Aug 5, 2021 · This is despite the company winning its case earlier this year. Sep 17, 2019 · IN THE TAX COURT of south africa. Facts From 1998 to 2011, Mr Wood, […] Jun 2, 2021 · CIC – a material advisor to taxpayers engaging in micro-captive transactions – alleged that the Notice violated the APA. Tax court judges are appointed by the President and serve 15 year terms. Dec 5, 2023 · (In this case, the Tax Law Center argues, the answer is yes. Income Tax Cases 2011 – 2013. 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. This provides certain discretion on the part of the Income Tax. Courts of Appeals. As regards Section 110, while the law only provides for a tax credit, a taxpayer who erroneously or excessively pays his output tax is still entitled to recover the payments he made either as a tax credit or a tax refund. Aug 8, 2006 · U. Tax Case Sources. For a one page summary of Tax Cases from 2000 to 2013, click here. 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 Dec 1, 2016 · Find decisions on tax, financial services, pensions, charity and land registration appeals to the Upper Tribunal (Tax and Chancery Chamber). 2023. tax by the respondent-taxpayers during the tax periods mentioned therein. Nov 22, 2024 · While they do not stem from the U. 370142/6/2025-TPL - By the powers conferred by section 295 read with sub-section (2) of section 92CB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962. 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 Dec 13, 2023 · The case reached the UK Tax Tribunal, which had to interpret the VAT Act and relevant case law to determine the correct classification. Prospectivity of tax laws The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery. (844) 538-2937 or ( 416) 593-4357 Free Consultation (5) The VAT law was enacted to replace the tax on original and subsequent sales tax and percentage tax on certain services. 2016 Case: First Lepanto Taisho Ins. Sec. CIT vs. We suspect this will not be the last decision we see on this issue. Reports), tax cases heard in the federal district courts, federal circuit courts of appeal, and the U. 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. Taxpayers with positions well-reasoned and founded on case law or Stanford Law Review Volume 72 February 2020 ARTICLE The Substantive Canons of Tax Law Jonathan H. The European General Court ruled on May 12 that Amazon’s cost-sharing arrangement in Luxembourg did not breach EU competition law. Tax cases tried in all of these courts are later appealed to the U. Independent of the IRS, the court hears cases relating to income, estate, and gift tax and its rulings can be used as precedent for better interpreting the laws. These are often interpreted by the U. Thomson Lawbook Co, Australia. Legalbitstream offers free searchable databases of Federal tax law, including Tax Cases and IRS Materials. Follow the links on this page to take you a list of our tax case articles for that subject area. but the judges travel to various designated cities around the country to hear tax disputes. Understand legal precedents and navigate tax law confidently. Legalbitstream offers searchable databases of Federal tax law, including Tax Cases and IRS Materials. Some of the income tax latest case laws and latest income tax judgements in India delivered by the Indian judiciary of Tribunal in this year 2019 are compiled and curated by our team as follows. Among other things, and very broadly, the respondent is empowered to carry out audits on taxpayers to determine their tax compliance. Taylor served as an Administrative Law Judge with the Division of Tax Appeals and Assistant Counsel to the Tax Appeals Tribunal. Stay informed with these key legal insights. In Jackman v. The Law Library has holdings for this series from 1924-1990. Date of Delivery: Case Number: Applicable Legislation 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. Wong & Leow; and Justin Tan, Senior Lecturer, Law Faculty, National University of Singapore. Reports; Case Law: Rs. The contribution of the judiciary including the Supreme Court and various High Courts and Tribunals has always been significant. CA handed down the judgment on 31 December 2020 and allowed the Commissioner’s application to strike out the Taxpayer’s appeal. Claims court, there are some federal and state cases available that are relevant for tax case law research. The New York Court of Appeals formally embraced the doctrine of tax estoppel in Mahoney-Buntzman v. It provides brief summaries of 15 different cases related to issues like VAT and excise taxes, prescriptive periods for filing administrative or judicial claims, tax credits, zero-rated sales, excise taxes on petroleum products, tax credit certificates, appealing tax assessments, presumptions around smuggling, procedures for 4 days ago · Tax Law By The City of Utica (Suprunchik) Matter of Foreclosure of Tax Liens By Proceeding In Rem Pursuant To Art. SCA 99, 69 SATC Dec 5, 2023 · It is a case that has tax law specialists both gobsmacked and alarmed. 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. Principal Commissioner of Income-tax v. REYES Jurisprudence Editor RANI MAE B. The Queen , 2022 TCC 73, the Court offered the reminder that “[i]t is the Department of Justice that represents the respondent Her Majesty the Queen. The 2023 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new cases and revisions of the commentary. Find law, interpretations and policy that the ATO uses when making decisions. It covers U. The question of law for the 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. 3 days ago · Find federal court documents, tax case orders, opinions, petitions & more. HELD AT MEGAWATT PARK, sunninghill (1) REPORTABLE: NO (2) OF INTEREST TO OTHER JUDGES: NO (3) REVISED: Yes . Prior to his appointment, Mr. Mr Gracey only lodged his outstanding tax returns after prosecution began. Latest Income Tax Professor Andre Smith also argues for increased deference to Tax Court decisions, but primarily for interpretations of the tax code, where he sees the Tax Court having a comparative advantage because of its expertise in tax law, but with room for the appellate courts to disagree when constitutional or other areas of law such as the common law CASES Case Digests 2020-2021 UST LAW REVIEW VOLUME 65 JURISPRUDENCE TEAM . Tax Court. Receipts and Accruals (other than cash) Tax Court Cases; Case Law; Chipkin Natal 2005: Chikin 67 SATC 243: CSARS v Brummeria Renaissance (Pty) Ltd. Jan 20, 2020 · Case law. Income Tax Cases 2008 – 2010. LANDMARK CASES Prepared by: ALARICE V. Keysight Technologies Malaysia Sdn Bhd v Feb 20, 2025 · IBFD has three searchable case law collections: 1) national court decisions involving tax treaty interpretation, 2) national court decisions involving other tax-related matters, and 3) tax decisions issued by the Court of Justice of the EU. 3d 415, 422 (2009), a divorce case in which the husband had Feb 3, 2025 · Category: Current Tax Cases. 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 Mar 20, 2021 · Discretion by the Income Tax Officer: As stated earlier, the tax assessment was completed in the year 1961. Tax Case Summaries. ABERIN 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. The analysis of international tax law case studies provides valuable insights into how legal frameworks impact cross-border transactions and corporate tax obligations. 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. The impugned judgment notes that the Federal Board of Revenue (“FBR”) vide notification dated 21. 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. These reports hold the majority of tax decisions of the federal courts. Toronto Office PO Box 786 33rd Floor, Brookfield Place Bay Wellington Tower 2022] LANDMARK CASES 323 inco me tax due on it. You may, but do not have to, include the letter suffix (S, L, SL, R, X, D, or P) of the Docket Number to find a case. Before 1943, this court was called the U. 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). Of Finance, 654 SCRA 96 3. 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. By section 10 of the Act the burden of proof that any assessment is incorrect falls on the taxpayer. The vast majority are trial court decisions, again, mostly from the U. Commissioner of Income Tax and Anr. To access this content, click on the + sign next to the heading Case Law to display the menu. To find cases, you will either need to search for cases applying and interpreting tax treaties and other international agreements in Nov 6, 2024 · The net result for tax cases is that the court now decides the best interpretation of a contested statute and not the IRS. 2024. Feb 14, 2024 · Beyond the election, there are other note-worthy developments, along with several highly anticipated tax law cases that may be decided in 2024, including two by the US Supreme Court. Mar 31, 2022 · We would like to show you a description here but the site won’t allow us. This comprehensive and timely updated tax research resouce contains tax cases from the Supreme Court, Circuit and District Courts, US Tax Court, and more. The taxpayer is entitled to a jury trial in for applying and interpreting tax treaties in different cases. Wong & Leow, shared novel insights into the legal issues of several 2020 tax cases at a May 23, 2023 · Trade Tax Act (UP); Section 4A - In a case of “diversification”, the effect has to be that the quality and quantity of the product should have been improved and/or increased but if the Hong Kong Tax Law: Cases and Materials is a concise and accessible guide to the sources of law relating to the Inland Revenue Ordinance. g. Increased tax transparency, the tackling of ‘Base Erosion and Profit Shifting’ (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between states in a global, digitalized economy, and the bold push for minimum corporate taxation are some 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. 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. Use the Indian Tax Laws. Double Taxation Agreements. 50/-One time charge for access & other services: We would like to show you a description here but the site won’t allow us. A non-resident is liable to tax in all years in which its project exceeding threshold limit for the creation of PE falls: AAR Tax dispute resolution mechanism is necessary in settling tax disputes arising between the Revenue Authority and Taxpayers. Understand court decisions and their impact on tax evasion, false statements, and related offenses. September 2023 Panel discussion with legal, economic, and tax policy experts (co-hosted by the Tax Law Center and the Tax Policy Center) Guide to all Amicus Briefs filed in Moore . To find tax opinions, you can use the search bar at the top of the page and enter relevant keywords, citation, or the name of the case. . During this term, some important tax decisions were handed down. Notably, it has links to medium neutral case reports for all higher courts and some lower courts. ) Opinions: Board of Tax Appeals ; Legislative History Toggle Dropdown. Before: The Hon Mr Justice Adams (President) Dr M F Van Wyk (Accountant Member) Mr T L V Makhakhe (Commercial Member) Sep 3, 2024 · Bloomberg Law provides access to a wide range of tax law resources, including BNA (Bureau of National Affairs) portfolios, tax cases, IRS documents, and more. Hence, in the present case if the tax assessment had been completed before 1962, then Income Tax Act, 1961 would not have been applicable. Whether you are a student seeking to improve your academic performance or a legal professional seeking to stay up-to-date with the latest developments in this field, Legal Bites is an Income deemed to accrue or arise in India - Royalty as per the section 9(1)(vi) of the Income tax Act and Article 13 of the DTAA between India UK - payments proposed to be made for Global technology/Knowledge management, Global Communication and Global Brand - HELD THAT:- As relying on case of Deloittee Haskins & Sells LLP and Deloitte Touche This volume features cases on refund of tax and customs duty under tax and customs laws. Decisions pre-May 2022 can be […] Commissioner of Taxation v Wood [2023] FCA 574; 116 ATR 34 (Stewart J) (2 June 2023) by Stephen Lee – Denning Chambers Issue Whether a payment made to settle litigation qualifies as a deduction from assessable income under s 8-1 of the Income Tax Assessment Act 1997 (Cth). In terms of probability, which of the following taxpayers would least likely be audited by the IRS? Jul 30, 2021 · On June 30, 2021, the U. Latest case Section 111 and Section 111D Income Tax Act 1967, Section 11 Civil Law Act 1956. Doctrines in Taxation 1. CTA Case No. The remaining petitions assail other judgments that follow the aforenoted impugned judgment and the case law cited by it. Aug 19, 2021 · General Standard. 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. Tax laws are opaque and impose harsh penalties for violations. District Courts, and the Court of Federal Claims. Fiscal Adequacy Case: Chavez v. 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 Jul 23, 2023 · Court held that no substantial question of law arises as the Tribunal considered all aspects and allowed the appeal. Canada Taxation Digest on Lexis + Australia - contains tax case summaries from all Canadian common law jurisdictions, organised under more than 1500 taxation headings and sub-headings. You can filter with dates, party’s name and judge’s name. Dec 29, 2021 · The tax authority has appealed to the Court of Appeal. A2 A5. Finance Acts. Business Tax; Capital allowances; Capital Gains Tax; Corporation Tax; Income Tax; Inheritance Tax; VAT and indirect tax; Tax administration and This document summarizes recent Philippine tax law cases and rulings. Mar 5, 2025 · In addition to publication in official case law reporters (e. The words of the 16th Amendment to the Constitution do not roll off the tongue. 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. Sripal Reddy (2013) In this case, the court held that a genuine transaction cannot be disregarded on the ground of mere suspicion. , 123-18). Try out our Premium Member Services-- Sign up today and get free trial for one month. Test Claimants in the Franked Investment Income Group Litigation v HMRC [2020] UKSC 47 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 Feb 15, 2022 · Every year, tax courts hear more than 600 federal tax cases, mostly by the U. The US Apr 1, 2023 · The series covers all important topics and case studies related to taxation law, making it a valuable resource for those looking to deepen their knowledge. 2025 (3) TMI 1188 . View; Supreme Court of Pakistan: 2024: COMMISSIONER INLAND REVENUE, LAHORE VS Messrs MILLAT TRACTORS LIMITED, LAHORE and others Feb 10, 2025 · A corporate lawyer from Western Australia has been convicted of 9 counts of failing to comply with a legal requirement under a tax law. United States could have a significant impact on the U. It explains how cases would be decided today and takes into account important 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. Ongpin, 186 SCRA 331 2. Mar 18, 2025 · Dominion Tax Cases - law report series covering federal and provincial court decisions on federal tax matters - cases from 1920 to 1956. Get more updates on the latest tax cases and gain valuable insights to optimize your tax strategy in India. Alternatively, to view a list of all tax cases, follow this link. No. The Supreme Court of the United States has heard numerous cases in the area of tax law. com 443 (Calcutta) dated 08. Australian Taxation Law Cases 19 th edition enhances tax teaching and provides a valuable learning tool for all tax students. Y. February 03, 2025 Canada's Premier Tax Law Firm. This is an incomplete list of those cases. See also: Browse the legal database – recent case law, court and tribunal decisions; What's new on the ATO legal database; Decision impact statements 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 Dec 30, 2022 · Section 45(4) of Income Tax Act applicable to cases of subsisting partners of a partnership transferring the assets in favour of a retiring partner. CIR, 695 SCRA 639 H. May 18, 2022 · Address 59/32, New Rohtak Road, New Delhi – 110005 Phone : 011-45562222 Fax : 011-45577111 Email : sales@taxmann. 2022 – Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec. 3. Online Collections of Legislative History Materials Case Laws - Service Tax. Mr Marcus Gracey pled guilty to failing to lodge his tax returns for 9 financial years between 2011 and 2021. 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 3 days ago · Notification No. Commissioner of Income Tax v. If the taxpayer has paid the tax, then the case begins in either Federal District Court or the Court of Federal Claims. Oct 20, 2022 · The Choptiany case also invites more specific reflection upon the role of Department of Justice counsel in tax litigation. 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. Apr 28, 2022 · Dive into crucial Income Tax case laws covering sections 276C, 276D, 277, and more. Decision regarding the excise tax on wagering for games conducted by permittees, not operators. License Tax Cases: 72 U. The Tax Court resolves disputes between taxpayers and the Internal Revenue Service (IRS). The Commission is determined to win since the case will set a strong precedent for other multinational companies operating through Luxembourg. 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. Jul 19, 2023 · In the second case, Supreme Court decided that the Danish company (also unnamed) was obliged to pay withholding tax of DKK817 million ($123 million) on interest paid to Luxembourg holding companies between 2006 and 2008. , it is not a tax on the income of the Indian resident company. Principles of a Sound Tax System 1. 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. For reasons to be recorded later, these petitions are converted into appeals and dismissed. S. ” Often, the broad principles of tax law are best appreciated by their contours around taxpayers’ facts. U. Indian Tax Laws GST 2017. 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. Goutam Chakraborty [2023] 151 taxmann. 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). C. Vast amounts of money can hinge on nuances in the Internal Revenue Code or federal tax regulations. It explains how cases would be decided today and takes into account important recent 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. 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 . May 6, 2024 · International tax law plays a crucial role in guiding multinational enterprises through complex financial landscapes. Search for a specific court case or term to read tax court documents on Tax Notes. This Search the Legal database. Mansukh Dyeing and Court Year Petitioner Law/Section Topic Case Law Citation/Ref. Tax Court Warning about Tax Scams Some people may receive unsolicited phone calls, emails, or other communications from individuals fraudulently claiming to be from the Tax Court, the Internal Revenue Service (IRS), or Federal government agencies and demanding immediate payment by money order, gift card, debit card, or other means to 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. Corp. In this case, the Taxpayer raised the defense that IR’s right to assess has prescribed. Oct 6, 2018 · Volume contains Cases decided by the Court of Appeal and the Supreme Court of Sri Lanka. A petition in another federal tax case deals with the timing for filing partnership petitions with the IRS. Items released week ended 21 March 2025 McPartland v Commissioner of Taxation [2025] FCAFC 23 – taxpayer has burden to prove what the assessment should have been Know more about Direct Tax case laws here. Through this delegate power, the said authority issued notifications, rules, or circulars as exemptions Feb 7, 2025 · Sadiq, Kerrie (2021) Australian Tax Law Cases 2021. Conversely, in case the income tax calculated is less than the 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 Mar 10, 2023 · Here are a few landmark judgments by the Supreme Court of India in favor of Assessees in Income Tax cases 1. KF6280. 462 Feb 6, 2025 · South Africa: Tax Court Database last updated: 17 March 2025 Most recent decision: 6 February 2025 Number of decisions: 249 The US Supreme Court will hear a case this fall that could transform the way the federal government taxes unrealized gains, and will also consider picking up three more large tax cases for the term that opens next week. 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. 07. In our legal database we list Australian court and tribunal decisions that involve tax matters. Tax Court, a federal trial court established by Congress to review income tax disputes. Oct 4, 2023 · What is the Supreme Court tax law case? The Supreme Court's decision in a case called Moore v. Income Tax Cases 2000 – 2004. In this Insight, Freeman Law takes a closer look at the top 10 Tax Court cases of 2020. Choi* Abstract. Condonation of delay in filing appeal - time limits as prescribed u/s 85(3A) of the Finance Act, 1994, as applicable to 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 Feb 24, 2025 · Case Number: Applicable Legislation: Keywords: 13 January 2025 New! IT 76795: Tax Administration Act, 2011. Theoretical Justice I. 11 of The Real Prop. v. Below, we We would like to show you a description here but the site won’t allow us. Taylor has been appointed Counsel to the Tax Appeals Tribunal. Buntzman, 12 N. The case Alejandro G. E053 Of 2020 Commissioner Of Domestic Taxes Versus Sony Holdings Limited [2021] eKLR, the court held Learn more about Rosen & Associates Tax Law cases and about how we can help resolve your Canadian Tax issues & determine your prospects for success. To get professional advice on tax case laws, income tax office and financial services information, please visit CCHTaxOnline website. ACCA tax case articles by subject area. 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. Tax Code and how wealth is taxed. 21/2025 F. , Federal Reporter, Federal Supplement, U. It practically considerable length and carefully gone through the case record. 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. 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. Selected additional commentary on the case . From 2014 to 2016, he served as a Senior Attorney in the Office of Counsel at the Division of Taxation. Our editorial board has meticulously analysed all the judgments/orders throughout the year and reported over 1,400 judgments at taxmann. com SkypeId: taxmannindia 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 Apr 24, 2024 · Tax Court cases are assigned to one of nineteen judges, all of whom have expertise in tax law. O PALOMO SA Federal courts sometimes hear tax law cases. DATE: 17 th September 2019. The DDT is also not a tax on the Singapore resident shareholder receiving the dividend. 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. Tax Law By The County of Ontario (Duvall) Singapore IRAS: DDT is a tax paid by the Indian resident company on its distributed profits and is in addition to the income tax chargeable on its corporate profits, i. It also provides full-text access to many Australian Law Review articles and Australian Law Reform Commission Reports. We would like to show you a description here but the site won’t allow us. Facts of the case List of Recent Tax Case. International tax law is at a turning point. 5 days ago · Cases as seen the Tax News AU newsletter. One such piece of tax legislation is the Value Added Tax Act [Chapter 23:12] [“the VAT Act”]. In this new edition, particular attention is given to the significance of the increase in cross-border trade, investment and employment and their impact on Hong Kong revenue law, as well as to anti-avoidance and the interpretation of tax statutes. com. Court case cites pertaining to Indian tribal issues. Most tax disputes and complaints arise among others in the areas of interpretation of tax law, tax assessments issuance with wrong figures, disallowance of expenses, custom decisions, time-barred assessments, etc. Jun 5, 2024 · Trials in tax court are bench trials only. Take notes as you read a judgment using our Virtual Legal Assistant and get email alerts whenever a new judgment matches your query (Query Alert Service). Outcomes in these cases can be unpredictable and hinge on specific facts. Tax Court cases (regular, memorandum and summary opinions) as well as the cases published in the American Federal Tax Reports (AFTR), which includes tax cases from all levels of the federal courts (Supreme, Courts of Appeals and District), the Court of Federal Claims 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. e. LawCite contains indexed cases and journal articles. The Tax Court physically resides in Washington D. shf qvaas euxynkh nyn teidzbsi jlkz eoael fbko maqg ceyw ocyeum mlsmd kyufw lbedo yymgid