Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 11625 results )

Filters
High Court

HC: Purchases’ disallowance unjustified sans proof of bogus purchases & rejection of sales

Apr 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-269-HC-2024(BOM)
  • Tax Payer : Max Flex and Imaging Systems Ltd
High Court

HC: Curtains are down for claims pertaining to pre-resolution plan approval period, once approved

Apr 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-268-HC-2024(DEL)
  • Tax Payer : M Tech Developers Pvt. Ltd
Foreign Court

FC: Swiss Court holds document title not decisive of 'unauthorized spontaneous exchange of information’

Apr 19, 2024
  • In Favour of Assessee
  • Citation Number : TS-836-FC-2023(SWTZ)
  • Tax Payer : A
Income tax Appellate Tribunal

ITAT: Receipts from licensing 'object code version' of proprietary software not royalty

Apr 19, 2024
  • In Favour of Assessee
  • Citation Number : TS-265-ITAT-2024(DEL)
  • Tax Payer : Saxo Bank A/S
High Court

HC: Rejects tax-withholding higher than prior years' since finding on profit attribution left unquestioned

Apr 18, 2024
  • In Favour of Assessee
  • Citation Number : TS-263-HC-2024(DEL)
  • Tax Payer : GE Energy Parts Inc
Income tax Appellate Tribunal

ITAT: Rule 11UA amendment providing 10% safe-harbour ‘curative’, applies retrospectively; Deletes angel tax addition

Apr 18, 2024
  • In Favour of Assessee
  • Citation Number : TS-264-ITAT-2024(DEL)
  • Tax Payer : Sakshi Fincap Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Dislodging expenditure's veracity Revenue's onus once Assessee substantiate's claim; Rejects disallowance

Apr 18, 2024
  • In Favour of Assessee
  • Citation Number : TS-261-ITAT-2024(Ahd)
  • Tax Payer : Heubach Colour Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Unexplained cash attracts 69A & Sec. 115BBE de hors Assessee's income disclosure & categorization

Apr 17, 2024
  • In Favour of Revenue
  • Citation Number : TS-259-ITAT-2024(COCH)
  • Tax Payer : Uma Maheshwara Rao Chinni
Supreme Court

SC: Dismisses Assessee's review petition against Checkmate Services judgment due to delay

Apr 17, 2024
  • In Favour of Revenue
  • Citation Number : TS-258-SC-2024
  • Tax Payer : Kerala State Warehousing Corporation
High Court

HC: Gujarat HC upholds search against lawyer; Rules on Attorney-Client privilege

Apr 16, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-257-HC-2024(GUJ)
  • Tax Payer : Maulikkumar Satishbhai Sheth
High Court

HC: Sec.244A(1) interest payable on 'entire refund' as claim exceeds 10% of tax determined

Apr 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-256-HC-2024(BOM)
  • Tax Payer : CEAT Limited
Income tax Appellate Tribunal

ITAT: Treaty benefit on salary allowable sans TRC, basis tax compliance in Australia

Apr 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-254-ITAT-2024(DEL)
  • Tax Payer : Yogesh Kotiyal
Income tax Appellate Tribunal

ITAT: 16 years limitation not invocable sans income accrual in relation to assets abroad

Apr 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-253-ITAT-2024(Mum)
  • Tax Payer : Jaspal Singh Sawhney
Income tax Appellate Tribunal

ITAT: Third Member expounds on scope & interplay of Sec.68 & Sec.69; Rejects alternative invocation

Apr 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-252-ITAT-2024(DEL)
  • Tax Payer : JMK Exports
High Court

HC: Absent claim in approved resolution plan, quashes assessment & demand of preceding period

Apr 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-245-HC-2024(GUJ)
  • Tax Payer : Surya Exim Limited
High Court

HC: Final order passed under Faceless Assessment sans issuance of draft order, unsustainable

Apr 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-250-HC-2024(MAD)
  • Tax Payer : Prakash Chand Jain
High Court

HC: Failure to request for personal hearing through prescribed mode not fatal

Apr 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-251-HC-2024(MAD)
  • Tax Payer : Bay-Forge Private Limited
High Court

HC: Full & true disclosure test met; Judicial review of ITSC order impermissible

Apr 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-249-HC-2024(DEL)
  • Tax Payer : Trent East West Lpg Bottling Ltd
High Court

HC: Upholds NASSCOM’s exemption based on principle of mutuality

Apr 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-248-HC-2024(DEL)
  • Tax Payer : National Association Of Software And Service Companies (NASSCOM)
Income tax Appellate Tribunal

ITAT: Investment company’s share value dependent upon underlying operating company’s value; NAV method appropriate

Apr 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-242-ITAT-2024(Mum)
  • Tax Payer : Tex-Kare Cleaners Pvt. Ltd