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Rulings ( 11625 results )

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High Court

HC: Company's leasehold land includible for valuing cost of shares for transferor's capital gains

Apr 02, 2024
  • In Favour of Assessee
  • Citation Number : TS-229-HC-2024(J & K)
  • Tax Payer : Dr. Karan Singh
High Court

HC: Expounds on ambit of Ashish Agarwal judgment; Follows Constitution Bench judgment on Art.142

Apr 01, 2024
  • In Favour of Assessee
  • Citation Number : TS-228-HC-2024(DEL)
  • Tax Payer : Anindita Sengupta
High Court

HC: New regime mandates reassessment basis 'audit objection'; Rejects 'change of opinion' plea

Apr 01, 2024
  • In Favour of Assessee
  • Citation Number : TS-226-HC-2024(KER)
  • Tax Payer : Sree Narayana Guru Memorial Educational And Cultural Trust
Income tax Appellate Tribunal

ITAT: Disallowance of Chapter VI-A deductions in ITR-processing effective from 2021, not retrospective

Mar 30, 2024
  • In Favour of Assessee
  • Citation Number : TS-222-ITAT-2024(NAG)
  • Tax Payer : Food Corporation of India Employees Co-op. Credit Society Limited
Income tax Appellate Tribunal

ITAT: Services by partner's relative not doubted; Salary allowable as neither excessive nor unreasonable

Mar 30, 2024
  • In Favour of Assessee
  • Citation Number : TS-224-ITAT-2024(Ahd)
  • Tax Payer : M S Hostel
High Court

HC: Automatic release of seized asset not mandatory on expiry of 120 days

Mar 30, 2024
  • In Favour of Revenue
  • Citation Number : TS-214-HC-2024(ALL)
  • Tax Payer : Dipak Kumar Agarwal
High Court

HC: Rejects reassessment as investor not involved in sham transaction alleged against JM Financial

Mar 30, 2024
  • In Favour of Assessee
  • Citation Number : TS-225-HC-2024(BOM)
  • Tax Payer : Karan Maheshwari
High Court

HC: 'Change of opinion' inbuilt check against reassessment; Live link between material & belief sine qua non

Mar 30, 2024
  • In Favour of Assessee
  • Citation Number : TS-221-HC-2024(BOM)
  • Tax Payer : Vibrant Securities Pvt. Ltd
Foreign Court

FC: Dutch Court holds interpretation of treaty text lacking clarity cannot be detrimental to taxpayer

Mar 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-833-FC-2023(NETH)
  • Tax Payer : Anonymous
High Court

HC: Directs Interim Board to pass settlement order basis ITSC’s decision & Member’s affidavit

Mar 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-217-HC-2024(GUJ)
  • Tax Payer : Gagjibhai Bhurabhai Koshiya & Ors
Income tax Appellate Tribunal

ITAT: Third Member holds CCTV footage & Sec.132(4) statement not conclusive on demonetised cash deposits

Mar 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-223-ITAT-2024(DEL)
  • Tax Payer : D.L. Heera Bhai Jewellery Arcade Pvt. Ltd
High Court

HC: Document's photocopy lacks evidentiary value, not reliable unless corroborated by other evidence

Mar 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-220-HC-2024(DEL)
  • Tax Payer : Rashmi Rajiv Mehta
Income tax Appellate Tribunal

ITAT: Shell International's intra-group services not FTS as 'make available' clause not satisfied

Mar 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-219-ITAT-2024(Ahd)
  • Tax Payer : Shell International B.V.
Income tax Appellate Tribunal

ITAT: Deletes Google Ireland's Rs.8,600 Cr. addition; 'AdWords rights' receipts from Google India not royalty

Mar 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-218-ITAT-2024(Bang)
  • Tax Payer : Google Ireland Ltd
High Court

HC: Upholds proceedings & provisional attachment order against alleged Benamidar involving 37 immovable properties

Mar 26, 2024
  • In Favour of Revenue
  • Citation Number : TS-216-HC-2024(CAL)
  • Tax Payer : Krishna Sudama Marketing Private Limited
Income tax Appellate Tribunal

ITAT: No profit attributable to alleged PE since remunerated at ALP; Follows Morgan Stanley

Mar 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-211-ITAT-2024(DEL)
  • Tax Payer : AB Sciex Pte Ltd
Income tax Appellate Tribunal

ITAT: Rejects Revenue's reliance on BEPS Action 7; Holds no DAPE sans authority to conclude contract

Mar 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-215-ITAT-2024(DEL)
  • Tax Payer : UK Grid Solution Limited
High Court

HC: Upholds reassessment since no variation in foundational material behind reasons recorded & supplied

Mar 25, 2024
  • In Favour of Revenue
  • Citation Number : TS-207-HC-2024(DEL)
  • Tax Payer : Seema Gupta
Income tax Appellate Tribunal

ITAT: Write-off of non-rural advances deductible without adjusting bad rural advances provision

Mar 25, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-213-ITAT-2024(CHNY)
  • Tax Payer : City Union Bank Limited
High Court

HC: Taxing surrendered income sans incriminating material 'debatable', outside scope of Sec.154

Mar 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-204-HC-2024(GUJ)
  • Tax Payer : Setco Automotive Ltd