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Rulings ( 11646 results )

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High Court

HC: Reiterates law on taxation of software distribution following SC ruling in Engineering Analysis

Mar 12, 2022
  • In Favour of Assessee
  • Citation Number : TS-161-HC-2022(DEL)
  • Tax Payer : Gracemac Corporation
Income tax Appellate Tribunal

ITAT: Addition based on information from FT&TR Div., Panama Papers not sustainable for lack of evidence

Mar 12, 2022
  • In Favour of Assessee
  • Citation Number : TS-168-ITAT-2022(DEL)
  • Tax Payer : Satya Prakash Gupta
High Court

HC: Allows foreign tour to Jayant Nanda amidst pending BMA investigation; Imposes several conditions

Mar 11, 2022
  • In Favour of Assessee
  • Citation Number : TS-169-HC-2022(DEL)
  • Tax Payer : Jayant Nanda
Income tax Appellate Tribunal

ITAT: JV's factory in India not fixed place PE absent ‘control’ over premises; Rejects supervisory PE plea

Mar 11, 2022
  • In Favour of Assessee
  • Citation Number : TS-167-ITAT-2022(DEL)
  • Tax Payer : FCC Co. Ltd
Income tax Appellate Tribunal

ITAT: Expounds principles on condonation of delay, remands appeal to CIT(A) in interest of justice

Mar 11, 2022
  • In Favour of Assessee
  • Citation Number : TS-162-ITAT-2022(DEL)
  • Tax Payer : Surendra Singh
Foreign Court

FC: Swedish Supreme Court decides against constitution of PE basis time gap in unrelated projects despite common executor

Mar 11, 2022
  • In Favour of Assessee
  • Citation Number : TS-869-FC-2019(SWD)
  • Tax Payer : Kompleksowa Obsluga Boduwnictwa sp.zo.o.
High Court

HC: Ingram Micro Inc., as guarantor to SPA, not liable for TDS on payment made by WOS

Mar 10, 2022
  • In Favour of Assessee
  • Citation Number : TS-160-HC-2022(BOM)
  • Tax Payer : Ingram Micro Inc.
High Court

HC: Revenue to consider compounding application on merits as ground of limitation & accused's conviction do not survive

Mar 10, 2022
  • In Favour of Assessee
  • Citation Number : TS-159-HC-2022(DEL)
  • Tax Payer : Jai Singh Goel
Income tax Appellate Tribunal

ITAT: Baker Hughes’ interest on IT refund taxable at 15%; Not ‘effectively connected with PE’ to attract 40% tax

Mar 10, 2022
  • In Favour of Assessee
  • Citation Number : TS-158-ITAT-2022(DDN)
  • Tax Payer : Baker Hughes Singapore Pte
Income tax Appellate Tribunal

ITAT: Architect’s fees for quantifying transferable area deductible against sale consideration for land development rights

Mar 10, 2022
  • In Favour of Assessee
  • Citation Number : TS-157-ITAT-2022(Mum)
  • Tax Payer : Standard Industries Limited
Income tax Appellate Tribunal

ITAT: FD interest earned by Sports Authority of Gujarat taxable as IFOS, not PGBP; Disallows depreciation

Mar 10, 2022
  • In Favour of Assessee
  • Citation Number : TS-156-ITAT-2022(Ahd)
  • Tax Payer : Sports Authority of Gujarat
Income tax Appellate Tribunal

ITAT: Service tax reimbursed to Insurance Co. under commercial agreement, deductible under Sec.37(1)

Mar 09, 2022
  • In Favour of Assessee
  • Citation Number : TS-150-ITAT-2022(DEL)
  • Tax Payer : Amsure Insurance Agency Ltd
Income tax Appellate Tribunal

ITAT: Claim for treaty benefit not rebutted by Revenue, simply relying on domestic tax provisions unsustainable

Mar 09, 2022
  • In Favour of Assessee
  • Citation Number : TS-153-ITAT-2022(Kol)
  • Tax Payer : Rajat Dhara
High Court

HC: Dismisses MP’s writ against addition of seized cash; Finds ownership claimed by party worker, unsubstantiated

Mar 09, 2022
  • In Favour of Revenue
  • Citation Number : TS-148-HC-2022(MAD)
  • Tax Payer : Durai Murugan Kathir Anand
High Court

HC: Sets aside CBDT's order rejecting condonation of over 6 years' delay for revising return

Mar 08, 2022
  • In Favour of Assessee
  • Citation Number : TS-1203-HC-2021(KAR)
  • Tax Payer : Devendra Pai
Income tax Appellate Tribunal

ITAT: Family members' internal arrangement pursuant to JDA no determinant for capital gains computation

Mar 08, 2022
  • In Favour of Both, Partially
  • Citation Number : TS-149-ITAT-2022(CHNY)
  • Tax Payer : Dr. E. S. Krishnamoorthy
High Court

HC: Abstains from reading down Sec.80A(5), upholds rejection of Sec.80-IA deduction claimed in revision proceedings

Mar 08, 2022
  • In Favour of Revenue
  • Citation Number : TS-147-HC-2022(GUJ)
  • Tax Payer : Rachna Infrastructure Pvt. Ltd
High Court

HC: Upholds initiation of penalty by AO in 'open remand' proceedings pursuant to revisionary order

Mar 08, 2022
  • In Favour of Revenue
  • Citation Number : TS-146-HC-2022(KER)
  • Tax Payer : Mallelil Industries Private Limited
Income tax Appellate Tribunal

ITAT: Perfetti's receipts from subsidiary for ICT services, not FTS; Invokes MFN Clause in India-Netherlands DTAA

Mar 07, 2022
  • In Favour of Assessee
  • Citation Number : TS-145-ITAT-2022(DEL)
  • Tax Payer : Perfetti Van Melle ICT & BV
Income tax Appellate Tribunal

ITAT: Upholds AO's power to verify transaction beyond ‘pile of papers’, sustains Sec.68 addition

Mar 07, 2022
  • In Favour of Assessee
  • Citation Number : TS-144-ITAT-2022(DEL)
  • Tax Payer : Anandtex international P.Ltd