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Rulings ( 12189 results )

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Supreme Court Latest

SC: Dismisses HUDCO’s review petition, upholds Delhi HC ruling on disallowance of de-recognition of NPA interest

Feb 21, 2025
  • In Favour of Revenue
  • Citation Number : TS-128-SC-2025
  • Tax Payer : Housing And Urban Development Corporation Limited
Income tax Appellate Tribunal

ITAT: Compensation received on compulsory land acquisition by NHAI, tax exempt u/s 10(37)

Feb 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-127-ITAT-2025(DEL)
  • Tax Payer : Harry Township Limited
High Court

HC: Principle of natural justice violated, fundamental right under Art. 14 of Constitution; Sets aside ITAT order

Feb 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-126-HC-2025(BOM)
  • Tax Payer : Vijay Shrinivasrao Kulkarni
Income tax Appellate Tribunal

ITAT: Capital gains taxable u/s 45, not a demerger u/s 2(19AA)(ii)&(iii) but transfer of capital asset

Feb 20, 2025
  • In Favour of Revenue
  • Citation Number : TS-125-ITAT-2025(Ahd)
  • Tax Payer : Reckitt Benckiser Healthcare India Private Limited
Income tax Appellate Tribunal

ITAT: Earlier AYs interest written off, not “total sales”, “turnover”, or “gross receipts” u/s 44AB; ROI not defective

Feb 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-124-ITAT-2025(Mum)
  • Tax Payer : Bellona Estate Developers Ltd
High Court

HC: Denies benefit of TDS claimed on ‘Nil’ return, contrary to provisions of Sec. 198 r.w. Sec. 199

Feb 20, 2025
  • In Favour of Revenue
  • Citation Number : TS-123-HC-2025(BOM)
  • Tax Payer : Imageads & Communications Pvt. Ltd
Income tax Appellate Tribunal

ITAT: CIT(A) order invalid, orders passed under two different PANs for same Assessee

Feb 20, 2025
  • In Favour of Revenue
  • Citation Number : TS-122-ITAT-2025(Ahd)
  • Tax Payer : Rapid Processors Private Limited
High Court

HC: Reassessment notice issued u/s 147 basis search u/s 132, without jurisdiction, bad in law

Feb 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-121-HC-2025(BOM)
  • Tax Payer : Sejal Jewellary & Anr
High Court

HC: Confirms quashing of reassessment proceedings, 50 Lacs threshold applies after deducting cost of acquisition

Feb 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-120-HC-2025(KAR)
  • Tax Payer : Sanath Kumar Murali
High Court

HC: Freight Support Services not FTS under DTAA; Customs clearance services not specialised skill

Feb 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-116-HC-2025(DEL)
  • Tax Payer : Expeditors International of Washington Inc
High Court

HC: Directs Revenue to issue nil TDS certificate u/s 197(1), income not taxable in India

Feb 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-118-HC-2025(DEL)
  • Tax Payer : SFDC Ireland Limited
High Court

HC: No balls Revenue’s BCCI yorker ; Dept. can’t issue advisory/non-statutory communication

Feb 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-117-HC-2025(BOM)
  • Tax Payer : The Board of Control for Cricket in India
High Court

HC: Salary reimbursement by Flipkart on seconded employees not FTS, No TDS; Relies on Abbey Business

Feb 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-115-HC-2025(KAR)
  • Tax Payer : Flipkart Internet Private Limited
Income tax Appellate Tribunal

ITAT: Allows expense for earning commission, service tax liability of Max Life under 'reverse charge'

Feb 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-114-ITAT-2025(Ahd)
  • Tax Payer : Axis Bank Ltd
High Court

HC: Remittances to Facebook, Amazon Web-services etc. for advertisements not royalty, Assessee not liable to TDS

Feb 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-113-HC-2025(KAR)
  • Tax Payer : Urban Ladder Home Décor Solutions Pvt. Ltd
High Court

HC: Upholds Sec. 263 proceedings, taxpayer ineligible for benefits u/s 80IA, DIAL not a statutory body

Feb 17, 2025
  • In Favour of Revenue
  • Citation Number : TS-112-HC-2025(DEL)
  • Tax Payer : Celebi Delhi Cargo Management India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment order, AO fails to acquire valid jurisdiction, sans valid notice under BMA

Feb 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-111-ITAT-2025(Mum)
  • Tax Payer : Anandi Kaushik Laijawala
Income tax Appellate Tribunal

ITAT: Prerequisite conditions for levying penalty u/s 271(1)(c) missing, deletes penalty

Feb 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-106-ITAT-2025(CHANDI)
  • Tax Payer : Silver Oaks Township Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69A addition, cash deposits during demonetisation, accepts Assessee’s explanation of medical emergency

Feb 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-98-ITAT-2025(Ahd)
  • Tax Payer : Bhanumati Michael Scribe
High Court

HC: Assessment u/s143(3) completed in name of non-existing entities void ab initio

Feb 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-108-HC-2025(BOM)
  • Tax Payer : Reliance Industries Limited