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Rulings ( 11646 results )

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Income tax Appellate Tribunal

ITAT: Deletes penalty where lesser tax paid​ under bona fide belief of non-existence of PE

Mar 25, 2022
  • In Favour of Assessee
  • Citation Number : TS-208-ITAT-2022(DEL)
  • Tax Payer : Lahmeyer Holding GambH
Supreme Court

SC: Disposes of Revenue’s SLP; ASG to advise Revenue, review of HC order for factually distinguishing Maruti Suzuki ruling

Mar 24, 2022
  • In Favour of None/NA
  • Citation Number : TS-207-SC-2022
  • Tax Payer : Vahanvati Consultants Private Limited
Income tax Appellate Tribunal

ITAT: Ten Sports' Indian distributor not Mauritian Co's DAPE; Reiterates law on Revenue's onus for proving PE's existence

Mar 24, 2022
  • In Favour of Both, Partially
  • Citation Number : TS-202-ITAT-2022(Mum)
  • Tax Payer : Taj TV Limited
High Court

HC: Directs Revenue to grant personal hearing, sets aside faceless assessment order; Follows Delhi HC

Mar 24, 2022
  • In Favour of Assessee
  • Citation Number : TS-201-HC-2022(KAR)
  • Tax Payer : Greenvision Technologies Pvt. Ltd
High Court

HC: Quashes Sec.276C(2) prosecution as ‘sheer waste of time' absent wilful attempt; Substantial tax paid in instalments

Mar 23, 2022
  • In Favour of Assessee
  • Citation Number : TS-198-HC-2022(MAD)
  • Tax Payer : S.P. Velayutham
Income tax Appellate Tribunal

ITAT: Directs de novo assessment ​where criminal cases prevented Assessee's participation in assessment proceedings

Mar 23, 2022
  • In Favour of Assessee
  • Citation Number : TS-200-ITAT-2022(Mum)
  • Tax Payer : Naurang Godavari Entertainment Ltd
Income tax Appellate Tribunal

ITAT: Directs CIT(A) to examine if ​Tax Consultant solely responsible for Assessee's false claims

Mar 23, 2022
  • In Favour of None/NA
  • Citation Number : TS-197-ITAT-2022(Bang)
  • Tax Payer : Joison Kundu KulamJohny
Income tax Appellate Tribunal

ITAT: Guarantee commission, not business income for oil drilling company; Allows credit of taxes withheld in Singapore

Mar 23, 2022
  • In Favour of Assessee
  • Citation Number : TS-196-ITAT-2022(DEL)
  • Tax Payer : Dynamic Drilling & Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: IPR assignment under settlement agreement by Sasken, taxable as business income not capital gains

Mar 22, 2022
  • In Favour of Both, Partially
  • Citation Number : TS-195-ITAT-2022(Bang)
  • Tax Payer : Sasken Technologies Limited
High Court

HC: Quashes reassessment notice, dt. Mar 31, 2021 but admittedly issued later, for non-adherence of Sec.148A procedure

Mar 22, 2022
  • In Favour of Assessee
  • Citation Number : TS-194-HC-2022(MP)
  • Tax Payer : Yuvraj
High Court

HC: Mention of PCIT where approval actually granted by JCIT does not invalidate approval under Sec.151(2)

Mar 22, 2022
  • In Favour of Revenue
  • Citation Number : TS-192-HC-2022(CHAT)
  • Tax Payer : Bharat Krishi Kendra
High Court

HC: Remuneration from partnership not includible for construing monetary limit for audit under Sec.44AB

Mar 21, 2022
  • In Favour of Assessee
  • Citation Number : TS-191-HC-2022(BOM)
  • Tax Payer : Perizad Zorabian Irani
High Court

HC: Sec.148 notice time-barred where digitally signed on last day of limitation period but emailed later

Mar 21, 2022
  • In Favour of Assessee
  • Citation Number : TS-189-HC-2022(ALL)
  • Tax Payer : Daujee Abhushan Bhandar Pvt. Ltd
High Court

HC: Remands faceless penalty for fresh consideration & directs personal hearing; Follows Bharat Aluminium

Mar 21, 2022
  • In Favour of Assessee
  • Citation Number : TS-190-HC-2022(DEL)
  • Tax Payer : Mayur Batra
Income tax Appellate Tribunal

ITAT: Disallows provision for bad debts for electricity company de hors regulatory requirements

Mar 19, 2022
  • In Favour of Revenue
  • Citation Number : TS-183-ITAT-2022(CHNY)
  • Tax Payer : Tamil Nadu Generation and Distribution Corporation Ltd
Income tax Appellate Tribunal

ITAT: Income from access to online database, not royalty under India-US DTAA

Mar 19, 2022
  • In Favour of Assessee
  • Citation Number : TS-186-ITAT-2022(DEL)
  • Tax Payer : OVID Technologies Inc.
Income tax Appellate Tribunal

ITAT: Net income alone chargeable to tax, on maturity of LIC policy, where Sec.10(10D) inapplicable

Mar 19, 2022
  • In Favour of Assessee
  • Citation Number : TS-184-ITAT-2022(Kol)
  • Tax Payer : Sandeep Modi
Income tax Appellate Tribunal

ITAT: Deletes addition of ‘peak balance’ in foreign bank account unsubstantiated by proof of beneficial ownership

Mar 19, 2022
  • In Favour of Assessee
  • Citation Number : TS-188-ITAT-2022(Mum)
  • Tax Payer : Ganpat Singhvi
Income tax Appellate Tribunal

ITAT: Tax on Sajid Nadiadwala's producer fee deductible under Sec.194J, not Sec.192

Mar 19, 2022
  • In Favour of Assessee
  • Citation Number : TS-165-ITAT-2022(Mum)
  • Tax Payer : Nadiadwala Grandson Entertainment Pvt Ltd.
High Court

HC: Sets aside order disposing of objection, directs for speaking order on issue of limitation

Mar 19, 2022
  • In Favour of Assessee
  • Citation Number : TS-187-HC-2022(CAL)
  • Tax Payer : Kasturi Towers Private Ltd