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Rulings ( 11572 results )

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High Court Latest

HC: Reassessment basis audit objections tantamounts to ‘change of opinion’, not permissible; Quashes reassessment proceedings

Jun 29, 2024
  • In Favour of Assessee
  • Citation Number : TS-451-HC-2024(HP)
  • Tax Payer : J.B.J. Perfumes Private Limited
Income tax Appellate Tribunal

ITAT: Sec.153 proceedings reckoned from receipt of seized material & not search date; ‘Inconclusive satisfaction’ vitiates Sec.153C

Jun 29, 2024
  • In Favour of Assessee
  • Citation Number : TS-457-ITAT-2024(DEL)
  • Tax Payer : Marconi Infratech (P.) Ltd
Income tax Appellate Tribunal

ITAT: Retrospective provision under Act cannot be presumed to be retrospective, if it alters law as it earlier stood; Deletes 14A disallowance

Jun 29, 2024
  • In Favour of Assessee
  • Citation Number : TS-443-ITAT-2024(Mum)
  • Tax Payer : Zodiac Ventures Ltd
High Court

HC: Sets aside Sec.119(2)(b) order rejecting belated filing of Form10ID; Directs CBDT to provide relevant reports to Assessee

Jun 29, 2024
  • In Favour of Assessee
  • Citation Number : TS-449-HC-2024(BOM)
  • Tax Payer : Tata Autocomp Gotion Green Energy Solutions Private Limited
Income tax Appellate Tribunal

ITAT: Excess amount paid over the net asset value is considered as 'Goodwill'; Follows SIMS Securities

Jun 29, 2024
  • In Favour of Assessee
  • Citation Number : TS-459-ITAT-2024(Bang)
  • Tax Payer : DN Solutions (India) Private Limited
High Court

HC: Holds Search & Seizure to be invalid, 'Satisfaction note’ devoid of cogent incriminating material

Jun 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-456-HC-2024(TEL)
  • Tax Payer : R.S.Agro Tech and others
Income tax Appellate Tribunal

ITAT: Remands the matter to AO on issue of 'super abnormal profits' for availing deduction under Sec.10A

Jun 28, 2024
  • In Favour of Revenue
  • Citation Number : TS-455-ITAT-2024(Mum)
  • Tax Payer : Ajay R. Agrawal (HUF)
Foreign Court

FC: Munster Finance Court holds No Exit Tax On Mere Change in DTAA Provisions

Jun 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-1064-FC-2022
  • Tax Payer : Name not disclosed (Case 18)
High Court

HC: Quashes reassessment proceedings sans link between information received by Revenue and reason to believe

Jun 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-454-HC-2024(BOM)
  • Tax Payer : Modern Living Solutions Private Limited
High Court

HC: Receipts from relinquishment of right to operate as licensee constitutes 'Trading Receipt'; Allows Revenue's appeal

Jun 28, 2024
  • In Favour of Revenue
  • Citation Number : TS-453-HC-2024(CAL)
  • Tax Payer : ITC Limited
Income tax Appellate Tribunal

ITAT: Taxation event arise on sanction accorded by concerned authorities & not on signing of development agreement

Jun 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-450-ITAT-2024(HYD)
  • Tax Payer : Kiran Reddy Gangidi
Income tax Appellate Tribunal

ITAT: Quashes ‘appeal effect’ order against Tata Motors basis retrospective applicability of Explanation to Sec.115JB

Jun 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-448-ITAT-2024(Mum)
  • Tax Payer : Tata Motors Ltd
Income tax Appellate Tribunal

ITAT: Final assessment order passed after DRP’s dismissal of Assessee’s objection on limitation, devoid of jurisdiction

Jun 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-447-ITAT-2024(DEL)
  • Tax Payer : Ares Diversified
Income tax Appellate Tribunal

ITAT: Confirms disallowance of prior period service tax on rental income as business expenditure

Jun 26, 2024
  • In Favour of Revenue
  • Citation Number : TS-446-ITAT-2024(Mum)
  • Tax Payer : Shreya Enterprises
Income tax Appellate Tribunal

ITAT: Pre-retirement period services by Deloitte Partners has ‘prior charge’ on firm’s fees; Deletes disallowance

Jun 25, 2024
  • In Favour of Assessee
  • Citation Number : TS-445-ITAT-2024(Mum)
  • Tax Payer : Deloitte Haskins and Sells LLP
Income tax Appellate Tribunal

ITAT: Administrative services rendered by AE not FTS under US DTAA; Follows Tyco Fire and Security

Jun 25, 2024
  • In Favour of Assessee
  • Citation Number : TS-444-ITAT-2024(Bang)
  • Tax Payer : Herbalife International India Private Ltd
High Court

HC: Quashes source report & FIR stating proceedings ‘abuse of process of law’; Relies on Bhajan Lal

Jun 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-442-HC-2024(KAR)
  • Tax Payer : T. N. Chikkarayappa
High Court

HC: Belated TDS deposit on delay in reimbursements by State Govt., reasonable cause; Quashes prosecution

Jun 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-441-HC-2024(AP)
  • Tax Payer : Aditya Institute Of Technology And Management, and Others
High Court

HC: Search assessment based on incriminating material found for only one AY, invalid for rest of the block AYs

Jun 24, 2024
  • In Favour of Revenue
  • Citation Number : TS-436-HC-2024(KER)
  • Tax Payer : Sunny Jacob Jewellers Gold Hyper Market
High Court

HC: Retrospective application of Black Money Act unconstitutional, rules Karnataka HC

Jun 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-440-HC-2024(KAR)
  • Tax Payer : Dhanashree Ravindra Pandit