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Rulings ( 11625 results )

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High Court

HC: Quashes reassessment notice issued basis accepted IDS declaration, finds change of opinion

Mar 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-188-HC-2024(BOM)
  • Tax Payer : Gaurang Manhar Gandhi
High Court

HC: Quashes reassessment on non-existent firm, Revenue was informed of conversion to company

Mar 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-160-HC-2024(MAD)
  • Tax Payer : NRP Projects P. Ltd
Supreme Court

SC: Dismisses Assessee's review petition against judgment upholding revision for 'tax loss'

Mar 15, 2024
  • In Favour of Revenue
  • Citation Number : TS-194-SC-2024
  • Tax Payer : Paville Project Pvt. Ltd
High Court

HC: Sans Revenue's application of mind, reassessment proceedings based on DG-GST report invalid

Mar 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-191-HC-2024(BOM)
  • Tax Payer : Feng Shui Realtors Pvt. Ltd
Foreign Court

FC: Peru​vian Court ​​holds entity shifting domicile eligible for treaty benefit on capital gains

Mar 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-1063-FC-2022(PERU)
  • Tax Payer : Anonymous
Income tax Appellate Tribunal

ITAT: Sec.80G timeline for renewing registration 'directory'; Draws parity with Sec.12A registration

Mar 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-190-ITAT-2024(CHNY)
  • Tax Payer : CIT-1982 Charitable Trust
Income tax Appellate Tribunal

ITAT: CA misused Assessee's KYC in Syndicate Bank scam; Deletes Rs.2.47 Cr. addition

Mar 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-189-ITAT-2024(JODH)
  • Tax Payer : Pradeep Nimawat
High Court

HC: Relegates parties facing detailed SCN & provisional attachment under Benami Act to statutory remedy

Mar 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-187-HC-2024(MP)
  • Tax Payer : Santosh Bhadoriya
Income tax Appellate Tribunal

ITAT: No Virtual PE of Clifford Chance, relies on India's stance on BEPS Report

Mar 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-186-ITAT-2024(DEL)
  • Tax Payer : Clifford Chance PTE Ltd
Income tax Appellate Tribunal

ITAT: Deletes Rs.119 Cr. 'hawala' addition on Alchemist Group Co. for FDI from Cyprus fund

Mar 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-184-ITAT-2024(DEL)
  • Tax Payer : Alchemist Touchnology
Income tax Appellate Tribunal

ITAT: IT Co. taxable for Tech Park floor rent as ‘house property’, not ‘business’

Mar 14, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-182-ITAT-2024(Mum)
  • Tax Payer : Directi Internet Solutions Pvt Ltd
High Court

HC: Congress at liberty to approach ITAT for stay as 48% demand recovered

Mar 13, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-181-HC-2024(DEL)
  • Tax Payer : Indian National Congress
Supreme Court

SC: Revenue’s reasons for 608 days 'gross delay' unacceptable; Dismisses SLP

Mar 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-180-SC-2024
  • Tax Payer : Orissa Power Generation Corporation Ltd
High Court

HC: Compensates for delay in additional interest on refund; Warns Revenue of contempt proceedings

Mar 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-179-HC-2024(BOM)
  • Tax Payer : Laqshya Media Limited
High Court

HC: Harshad Mehta scam's 'gravity' no reason to travel beyond evidence; Upholds ITAT order

Mar 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-177-HC-2024(BOM)
  • Tax Payer : Bhupendra Champaklal Delal
High Court

HC: Directs processing of NRI's delayed ITRs; Accepts COVID-19 as 'genuine hardship'

Mar 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-178-HC-2024(MAD)
  • Tax Payer : Shri Nivas
Income tax Appellate Tribunal

ITAT: Schools using Cambridge/IB 'brand' cannot be 'incidental'; Revenue to examine invoices

Mar 12, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-176-ITAT-2024(Ahd)
  • Tax Payer : International Education & Research Foundation
High Court

HC: FTS requires 'specialised & customised' technological knowledge transfer; Directs re-adjudication of Sec.197 application

Mar 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-175-HC-2024(DEL)
  • Tax Payer : SFDC Ireland Limited
High Court

HC: Revenue bound by CBDT's 'Digital Evidence Investigation Manual'; Directs re-adjudication in post-search assessment

Mar 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-174-HC-2024(MAD)
  • Tax Payer : Saravana Selvarathnam Retails Private Limited
High Court

HC: Upholds rectification initiated on issues not considered during 'limited scrutiny' assessment

Mar 11, 2024
  • In Favour of Revenue
  • Citation Number : TS-139-HC-2024(MAD)
  • Tax Payer : Sabari Alloys & Metals India Private Limited