Filters
Rulings ( 11623 results )
Income tax Appellate Tribunal
ITAT: Management fee & social security expenses reimbursement taxable as FTS; Denies MFN benefit
May 07, 2024
- In Favour of Both, Partially
- Citation Number : TS-304-ITAT-2024(DEL)
- Tax Payer : JCDecaux S.A
High Court
HC: Quashes assessment over disparity in SCN vis-a-vis order; Holds SCN not ‘empty formality’
May 07, 2024
- In Favour of Assessee
- Citation Number : TS-305-HC-2024(BOM)
- Tax Payer : Vivek Jaisingh Asher
High Court
HC: Directs de novo assessment & hearing since VC request made but not received by AO
May 07, 2024
- In Favour of Assessee
- Citation Number : TS-303-HC-2024(DEL)
- Tax Payer : Global Vectra Helicorp Limited
Income tax Appellate Tribunal
ITAT: Deletes Sec.68 addition for NBFC where customers repaid loan by demonetised currency
May 06, 2024
- In Favour of Assessee
- Citation Number : TS-302-ITAT-2024(PUN)
- Tax Payer : Shrijeet Finance Private Limited
Income tax Appellate Tribunal
ITAT: Expounds on bonus shares’ cost determination; Rejects Sec.55(2)(ac) for pre-2018 allotment
May 06, 2024
- In Favour of Assessee
- Citation Number : TS-301-ITAT-2024(Bang)
- Tax Payer : Zash Traders
High Court
HC: Reassessment disallowing provision for prior period interest unjustified sans 'fresh tangible material'
May 04, 2024
- In Favour of Assessee
- Citation Number : TS-290-HC-2024(BOM)
- Tax Payer : HDFC Bank Ltd. (Successor to Business of Centurion Bank of Punjab Ltd.)
High Court
HC: No time-limit prescribed for filing compounding application
May 04, 2024
- In Favour of Assessee
- Citation Number : TS-300-HC-2024(DEL)
- Tax Payer : Earthcon Constructions Private Limited & Anr.
Income tax Appellate Tribunal
ITAT: Sec.68 addition unjustified basis lender's source accepted by AO
May 04, 2024
- In Favour of Assessee
- Citation Number : TS-299-ITAT-2024(DEL)
- Tax Payer : Devki Nandan Maheshwari
Income tax Appellate Tribunal
ITAT: Sec. 244A interest on increased refund eligible from start of AY
May 04, 2024
- In Favour of Assessee
- Citation Number : TS-288-ITAT-2024(Kol)
- Tax Payer : SREI Infrastructure Finance Ltd
High Court
HC: Quashes JAO’s reassessment notice issued post-Ashish Agarwal; Agrees with Telangana HC on Sec.151A
May 03, 2024
- In Favour of Assessee
- Citation Number : TS-298-HC-2024(BOM)
- Tax Payer : Hexaware Technologies Limited
Income tax Appellate Tribunal
ITAT: Rejects taxability under Sec.44BB sans PE in India; Distinguishes SC judgment in ONGC
May 03, 2024
- In Favour of Assessee
- Citation Number : TS-296-ITAT-2024(DEL)
- Tax Payer : Computer Modelling Group Ltd
Foreign Court
FC: Swiss Court holds exchange of information linked to stolen data allowable under DTAA
May 03, 2024
- In Favour of Assessee
- Citation Number : TS-294-FC-2024(SWTZ)
- Tax Payer : L
Income tax Appellate Tribunal
ITAT: Expounds on Sec.80G registration framework; Directs CIT(E) to re-examine Red Cross Society’s application
May 03, 2024
- In Favour of Assessee
- Citation Number : TS-295-ITAT-2024(CHANDI)
- Tax Payer : Indian Red Cross Society
High Court
HC: Directs Revenue to redo assessment since Sec.144C wrongly invoked, saves limitation
May 03, 2024
- In Favour of Assessee
- Citation Number : TS-291-HC-2024(BOM)
- Tax Payer : Aldrin Alberto Araujo Soares
Income tax Appellate Tribunal
ITAT: NCD-redemption premium taxable under Other Sources as interest, not Capital Gains
May 02, 2024
- In Favour of Assessee
- Citation Number : TS-293-ITAT-2024(Mum)
- Tax Payer : Khushaal C. Thackersey
Income tax Appellate Tribunal
ITAT: TDS-default penalty time barred; Limitation reckonable from reference date, not SCN
May 02, 2024
- In Favour of Both, Partially
- Citation Number : TS-292-ITAT-2024(DEL)
- Tax Payer : Turner General Entertainment Networks India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Consultancy fee not taxable sans proof of presence of PE / fixed base in India
May 02, 2024
- In Favour of Assessee
- Citation Number : TS-289-ITAT-2024(Mum)
- Tax Payer : Arun Rangachari
Income tax Appellate Tribunal
ITAT: Sec.11 exemption allowable despite belated return, follows CBDT Circulars
Apr 30, 2024
- In Favour of Assessee
- Citation Number : TS-287-ITAT-2024(SUR)
- Tax Payer : Sant Shri Asharamji Gurukul
High Court
HC: Quashes Foreign Co.'s reassessment proceedings over investment in Indian subsidiary; Follows Angelantoni judgment
Apr 30, 2024
- In Favour of Assessee
- Citation Number : TS-286-HC-2024(DEL)
- Tax Payer : Telenor South Asia Investment Pte Ltd
High Court
HC: Reassessment basis DRI information & Shah Commission Report unsustainable sans independent application of mind
Apr 30, 2024
- In Favour of Assessee
- Citation Number : TS-285-HC-2024(BOM)
- Tax Payer : Balaji Mines And Minerals Pvt. Ltd