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Income tax Appellate Tribunal

ITAT: Allows Assessee to approach CBDT where ITR-5 mistakenly filed instead of ITR-7

Mar 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-155-ITAT-2024(Ahd)
  • Tax Payer : Parth Pragati Mandal
Income tax Appellate Tribunal

ITAT: Absent cogent material, LTCG not bogus despite drastic spike in share price

Mar 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-829-ITAT-2023(DEL)
  • Tax Payer : Sarika Bindal
Income tax Appellate Tribunal

ITAT: US hotelier's Marketing Contribution & Reservation Fees, not royalty; Distinguishes Marriott ruling

Mar 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-162-ITAT-2024(Mum)
  • Tax Payer : Six Continents Hotels, Inc.
High Court

HC: Absent perversity, substantial question of law do not arise on ITAT's factual finding

Mar 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-170-HC-2024(MP)
  • Tax Payer : Surya Infraventure P. Ltd
High Court

HC: Mere "Yes" by PCIT while granting approval for reassessment proceedings, insufficient

Mar 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-169-HC-2024(DEL)
  • Tax Payer : Pioneer Town Planners Pvt. Ltd
High Court

HC: Income from leasing equipment for mineral oil exploration not royalty since covered by Sec.44BB

Mar 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-164-HC-2024(DEL)
  • Tax Payer : UMW Sher (L) Limited
High Court

HC: Upholds 'No PE' finding for ESPN Mauritius from sports channel distribution; Rejects royalty plea

Mar 08, 2024
  • In Favour of Assessee
  • Citation Number : TS-173-HC-2024(DEL)
  • Tax Payer : Espn Star Sports Mauritius S.N.C Et Compagnie
Income tax Appellate Tribunal

ITAT: Lands big blow to Congress, rejects its stay application as 'meritless'

Mar 08, 2024
  • In Favour of Revenue
  • Citation Number : TS-171-ITAT-2024(DEL)
  • Tax Payer : Indian National Congress
Foreign Court

FC: Canadian Court holds 'share borrowers' not beneficial owners of dividend, ineligible for treaty benefits

Mar 08, 2024
  • In Favour of Revenue
  • Citation Number : TS-830-FC-2023(CAN)
  • Tax Payer : Husky Energy Inc.
Income tax Appellate Tribunal

ITAT: Prior period expenditure allowable when crystallised; Revenue arbitrary in cherry picking CAG's comments

Mar 08, 2024
  • In Favour of Assessee
  • Citation Number : TS-141-ITAT-2024(Mum)
  • Tax Payer : Maharastra State Electricity Distribution Co. Ltd
High Court

HC: Grants Genpact additional interest on refund; Rejects Revenue’s COVID-19 induced ‘equity’ plea

Mar 08, 2024
  • In Favour of Assessee
  • Citation Number : TS-168-HC-2024(DEL)
  • Tax Payer : Genpact India Private Limited
High Court

HC: Upholds prosecution for non-filing ITR as trial underway, directs completion within 3 months

Mar 07, 2024
  • In Favour of Revenue
  • Citation Number : TS-167-HC-2024(MAD)
  • Tax Payer : Vinayagam Sabarisanthanakrishnan
Income tax Appellate Tribunal

ITAT: Sec.13(1)(b) invocable while examining exemption claim, not during Trust's registration process

Mar 07, 2024
  • In Favour of Assessee
  • Citation Number : TS-166-ITAT-2024(Ahd)
  • Tax Payer : Jamiatul Banaat Tankaria
Income tax Appellate Tribunal

ITAT: Allows short-term capital loss & gain set off to foreign investor despite different tax-rates

Mar 07, 2024
  • In Favour of Assessee
  • Citation Number : TS-165-ITAT-2024(Mum)
  • Tax Payer : JS Capital LLC
High Court

HC: Quashes reassessment proceedings, revived by Ashish Agarwal, for non-adherence of Sec.151 mandate

Mar 07, 2024
  • In Favour of Assessee
  • Citation Number : TS-163-HC-2024(MAD)
  • Tax Payer : FIVES India Engineering & Projects Private Limited
Supreme Court

SC: Grants liberty to contest 'DDIT(Inv.) initiated' prosecution before Trial Court; Dismisses SLP

Mar 06, 2024
  • In Favour of Revenue
  • Citation Number : TS-161-SC-2024
  • Tax Payer : S.S.Hyderabad Biriyani Pvt. Ltd & Anr
Income tax Appellate Tribunal

ITAT: AY-specific violations relevant for cancellation of trust's registration; Explains Sec.12AB jurisdiction

Mar 06, 2024
  • In Favour of None/NA
  • Citation Number : TS-147-ITAT-2024(Bang)
  • Tax Payer : Islamic Academy of Education
Income tax Appellate Tribunal

ITAT: No Sec.194LBC-TDS on Excess Interest Spread paid to financial institution by Securitisation Trust

Mar 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-159-ITAT-2024(Mum)
  • Tax Payer : SME Pool Series V August 2016
Income tax Appellate Tribunal

ITAT: Rejects ‘deemed forfeiture’ of advances, involving demonetised notes, under Sec.56(2)(ix); Remands appeals

Mar 05, 2024
  • In Favour of Assessee
  • Citation Number : TS-158-ITAT-2024(CHNY)
  • Tax Payer : Lakshmi Silvers
High Court

HC: CA turned stock-broker hit by Sec.14A for investment in Group Cos.; Follows Maxopp

Mar 05, 2024
  • In Favour of Revenue
  • Citation Number : TS-156-HC-2024(BOM)
  • Tax Payer : Mahesh K. Mehta