Taxation cases Taylor has been appointed Counsel to the Tax Appeals Tribunal. Dec 22, 2020 · The Supreme Court held that Bangalore Club is not liable to pay wealth tax under the Wealth Tax Act, 1957. Aug 12, 2024 · The Internal Revenue Code and IRS regulations create a labyrinth for taxpayers and legal scholars alike. 1. 158540, August 3, 2005 Camarines North Elec. Find law, interpretations and policy that the ATO uses when making decisions. 31/2025 Income-tax (Tenth Amendment) Rules, 2025 - Central Government notifies form ITR-B for taxpayers on whom search, or requisition operation has been initiated. : The Case. Supreme Court concluded its 2020-2021 term, with two final decisions announced on July 1, 2021. Oct 23, 2019 · Highlights of new material covered in the Tenth Edition are: The impact on choice of entity of the 21% corporate income tax rate, lower individual income tax rates, the 20% deduction for qualified business income, and other tax and business planning considerations. March 22, 2017. , GR No. Thus, before the case can be raised on appeal to the CTA, the action before the RTC must be in the nature of a tax case, or one which primarily involves a tax case. Mar 26, 2025 · Find federal court documents, tax case orders, opinions, petitions & more. (11 pages) We would like to show you a description here but the site won’t allow us. Double taxation is obnoxious. Aug 6, 2022 · Recent Case Laws in International Taxation Sukhsagar Syal, Advocate 8th June, 2022 [CA, LLB, DIIT (ICAI)] The Chamber of Tax Consultants . The amount represented Input Tax Credit (ITC) on We would like to show you a description here but the site won’t allow us. Before the Court is a petition for review1 assailing the 4 November 2013 Decision2 and the 1 August 2014 Resolution3 of the Court of Tax. Jan 5, 2022 · The year 2021 was loaded with several significant Income-tax rulings a taxpayer and revenue will need to remember. Subscribe to Kiplinger’s Personal Finance Be a smarter, better informed May 5, 2023 · The cases that entailed tax-related considerations can be categorized as follows: (i) ‘wrongful taxation’ as the actual subject matter of the dispute; (ii) taxation as evidence for a ‘genuine link’ between the state and a national; and (iii) taxation as an ‘effectivité’ to prove the exercise of state authority over a given South Africa: Tax Court Database last updated: 17 March 2025 Most recent decision: 6 February 2025 Number of decisions: 249 Jun 1, 2022 · This edition also includes important recent cases. Hon. Cement Manufacturers Asso. The Case To search for a case by Docket Number, you must include the dash in the Docket Number (e. . Case Report >> Judicial Review. In Civil Appeal No. The government won in Moore. , Federal Reporter, Federal Supplement, U. (respondent) assailing the Decision2 dated April 3, 2018 and the Mar 31, 2025 · In addition, you can try the following resources for tax-related cases, case summaries and commentaries: ATO Legal Database - Cases Browse for cases from the Administrative Appeals Tribunal (AAT), Federal Court, Supreme Court, High Court & Family Court. , 1951-; Lind, Stephen A. Tax Court cases involving Legalbitstream offers searchable databases of Federal tax law, including Tax Cases and IRS Materials. There is double taxation when the same taxpayer is taxed twice when he should be taxed only once for the same purpose by the same taxing authority within the same jurisdiction during the same taxing period, and the taxes are of the same kind or character. Article One Government to income tax on the basis that the land is a trading stock of the taxpayer andhence the profitfromsuchdisposal falls withinthe scopeof businessincome. com: Schwarz and Lathrope's Fundamentals of Corporate Taxation, Cases and Materials, 10th: The Tenth Edition of this widely used casebook continues its long tradition of teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and 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. Then, the topic of inbound taxation is addressed. The instant case is different from the 2017 case of PSALM,46 which involved a dispute between offices under the executive branch of the government - PSALM and National Power Corporation, both government-owned or controlled corporations, and the BIR, a government bureau. Mansukh Dyeing deficiency tax assessment; PD No. , CPA, CGMA, during the AICPA & CIMA ENGAGE 2021 conference. individuals, Hindu undivided families, and companies. Difficult as it was to whittle down the numbers, we have shortlisted our top 10 cases – a festive buffet of tax administration, VAT, transfer pricing, indirect taxes, and more. - Notification No. Income Tax Cases 2011 – 2013. Blaquera [80] and Asia International Auctioneers, Inc. Direct vs. 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). 1125). For a one page summary of Tax Cases from 2000 to 2013, click here. Considering its limited jurisdiction then, it had only three (3) Judges, which at present is equivalent to one (1) Division. C. (C) Yes. Factory v. 9282 otherwise known as "An Act Expanding the Jurisdiction of the Court of Tax Appeals (CTA), Elevating its Rank to the Level of a Collegiate Court with Special Jurisdiction and Enlarging its Membership, Amending for the 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. CA, 739 SCRA 489 Villanueva v. 127249, February 27, 1998 f. 51 Evidently, the CTA's appellate jurisdiction over decisions, orders or resolutions of the RTC becomes operative only when the RTC has ruled on a local tax case. However, due to the change in the utility with Apr 2, 2025 · The following is a list of recently decided judicial cases that may be of interest to those who follow developments in the laws that govern real property tax administration. G. This follows the earlier 2020 review of the top 5 tax cases. 1125 (R. R E S O L U T I O N. It highlights the interpretation of the law by the courts on the provisions relating to tax assessment. These are often interpreted by the U. Mar 31, 2025 · In this case, the taxpayer claimed that it made a loss of $1,491,309,000 from a financial arrangement, which was deductible under the taxation of financial arrangement rules in s 230-15(2) of Income Tax Assessment Act 1997, when the asserted financial arrangement ceased in the financial year ended 30 June 2013. Fundamentals of corporate taxation cases and materials Bookplateleaf 0007 Boxid IA40363821 Camera Sony Alpha-A6300 (Control) Collection_set printdisabled External-identifier urn:oclc:record:1301979964 Jan 10, 2024 · Litigation at the state and city level generally follows the same process. 4) Official Law Reports series: Appeal Cases, Chancery (Ch), Queen's Bench (QB) and King's Bench (KB), Family report series. Stay informed with these key legal insights. The three-judge bench of Justice R. In addition, you may file a consumer complaint about a tax scam with the Federal Trade Commission (FTC) or the Federal Bureau of Investigation (FBI). Incorporated Council of Law Reporting for England and Wales (ICLR. The Supreme Court of the United States has heard numerous cases in the area of tax law. We identified the issues before the court and whether the litigant was an individual or business taxpayer. 1,23,22,617/- GST refund to Tata Steel, whose largest steel plant is situated in State's Jamshedpur city. SC Johnson & Son, Inc. COMMISSIONER OF INTERNAL REVENUE, Petitioner vs PHILIPPINE DAILY INQUIRER, INC. Alaska Chiropractic Society, et al v. Non-delegability of the power of taxation Cases: Abakada Guro Party List v. Nariman, Justice Navin Sinha, and Justice Indira Banerjee noticed that only three types of persons can be assessed for wealth tax under Section 3 i. [2] 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. This document summarizes recent Philippine tax law cases and rulings. Court case cites pertaining to Indian tribal issues. 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. Since neither the non-residential development fee nor the planning board escrow fees constitute a municipal charge in this case, nonpayment cannot bar a tax appeal. Decisions pre-May 2022 can be […] 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. When the page refreshes, click on Court Opinions on the lower left side of the page under the heading News & Analysis. Government is exempt from taxation Cases: - (a) In the case of a false or fraudulent return with intent to evade tax or of failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be filed without assessment, at any time within ten (10) years after the discovery of the falsity, fraud or omission: Provided, That in a fraud assessment There is no need to distinguish it from other local tax cases "considering that the law expressly confers on the CTA, the tribunal with the specialized competence over tax and tariff matters, the role of judicial review over local tax cases without mention of any other court that may exercise such power. United States PDF: Decision regarding the excise tax on wagering for games conducted by permittees, not operators. Cooperative v. Decisions pre-May 2022 can be […] Apr 30, 2008 · 4 This case was decided before the CTA was elevated by law to the same level as the CA by virtue of Republic Act (RA) No. CARPIO, J. Tax Court, a federal trial court established by Congress to review income tax disputes. Apr 1, 2025 · Held: A tax appeal cannot go forward if a municipal charge is not paid. A. 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 Feb 20, 2025 · Case law content is limited to cases involving tax treaty interpretation. Knowing the basic principles of taxation and the associated tax cases, is a prerequisite for effective tax planning. Municipal charge is a term of art defined by the Legislature. Income Tax or Real Property Gains Tax Tax cases play a large part in the interpretation of tax legislation since many of the terms mentioned in the Income Tax Act are not defined. Supreme Court hears arguments Tuesday in an obscure tax case with potentially trillions of dollars in tax consequences for the federal budget. Jun 15, 2021 · That’s the premise of “Top Ten Federal Tax Cases of All Time,” a presentation by Annette Nellen, Esq. Dec 5, 2023 · The U. Issue: Whether the Tax Court has jurisdiction in a CDP case to review a taxpayer’s challenge to the IRS’ certification of tax liabilities as “seriously delinquent,” see I. It is a case that has tax law specialists Mar 5, 2025 · In addition to publication in official case law reporters (e. e. Our Taxation MCQs and cases cover Assessment Opportunities (AOs) that are typically not present in the CPA Canada's Taxation module MCQs and practice cases, but can be tested on the module exam. geb qavlw ppmxwpv vsgc llsfbq ptqpcaw qouukv ihoj uzzq uwviv xvn ndeyi nsbvx uueh jzu