Filters
Rulings ( 11625 results )
High Court
HC: UK Co.'s income from background screening & investigation of potential employees not FTS
Mar 05, 2024
- In Favour of Assessee
- Citation Number : TS-154-HC-2024(DEL)
- Tax Payer : HireRight Ltd
Income tax Appellate Tribunal
ITAT: Rejects deemed dividend taxability, absent 'registered & beneficial shareholding'; Follows Ankitech judgment
Mar 04, 2024
- In Favour of Assessee
- Citation Number : TS-143-ITAT-2024(CHNY)
- Tax Payer : Mukunda Land Developers Pvt. Ltd
High Court
HC: Non-consideration of submissions is mistake apparent on record; Sets aside Tribunal’s order
Mar 04, 2024
- In Favour of Assessee
- Citation Number : TS-153-HC-2024(BOM)
- Tax Payer : Star India Pvt Ltd
High Court
HC: Rejection of books of account, with irregularities, prerequisite for best judgment assessment
Mar 04, 2024
- In Favour of Revenue
- Citation Number : TS-152-HC-2024(DEL)
- Tax Payer : Forum Sales Pvt. Ltd
High Court
HC: No TDS on business support services as FTS since 'make available' not satisfied
Mar 04, 2024
- In Favour of Assessee
- Citation Number : TS-151-HC-2024(BOM)
- Tax Payer : Shell India Markets Pvt Ltd
Income tax Appellate Tribunal
ITAT: Directs DRP to examine DAPE of US Co., not considered in prior years
Mar 02, 2024
- In Favour of Both, Partially
- Citation Number : TS-148-ITAT-2024(DEL)
- Tax Payer : Automation Anywhere Inc.
High Court
HC: Conducting agricultural operations no prerequisite to qualify for agricultural land exemption
Mar 02, 2024
- In Favour of Assessee
- Citation Number : TS-131-HC-2024(BOM)
- Tax Payer : Ashok Chaganlal Thakkar
High Court
HC: Quashes Sec.148 notice issued beyond 3 years over improper sanction; Follows Siemens Financial
Mar 02, 2024
- In Favour of Assessee
- Citation Number : TS-132-HC-2024(BOM)
- Tax Payer : Agnello Oswin Dias
High Court
HC: Revision invalid where issues enquired in assessment & no error/prejudice pointed by CIT
Mar 02, 2024
- In Favour of Assessee
- Citation Number : TS-149-HC-2024(DEL)
- Tax Payer : Clix Finance India Pvt. Ltd
High Court
HC: Upholds constitutionality of distinction between Govt. & other employees for leave encashment exemption
Mar 01, 2024
- In Favour of Revenue
- Citation Number : TS-146-HC-2024(PAT)
- Tax Payer : Purnendu Shekhar Sinha
Foreign Court
FC: Pakistan’s Supreme Court holds Shipping Co.’s incidental incomes eligible for Art.8 benefit
Mar 01, 2024
- In Favour of Assessee
- Citation Number : TS-145-FC-2024(PAK)
- Tax Payer : A.P. Moller Maersk
Income tax Appellate Tribunal
ITAT: Deletes Sec.68 addition of Rs.223 Cr. as Assessee discharged onus by additional evidence
Mar 01, 2024
- In Favour of Assessee
- Citation Number : TS-144-ITAT-2024(Mum)
- Tax Payer : Next Avenue Ventures Pvt. Ltd
Supreme Court
SC: Art.142 cannot defeat natural justice principles; Rejects automatic lapse of HC stay orders
Feb 29, 2024
- In Favour of Assessee
- Citation Number : TS-142-SC-2024
- Tax Payer : High Court Bar Association, Allahabad
Income tax Appellate Tribunal
ITAT: Mobile number '9999999999' in ITR, no ground to deny treaty benefits to ADIA
Feb 29, 2024
- In Favour of Assessee
- Citation Number : TS-140-ITAT-2024(Mum)
- Tax Payer : Abu Dhabi Investment Authority
Supreme Court
SC: Dismisses Sugar Cooperatives' review petitions on deductibility of 'excessive' sugarcane purchase price
Feb 29, 2024
- In Favour of Revenue
- Citation Number : TS-138-SC-2024
- Tax Payer : Sharad Sahakari Sakhar Karkhana Ltd
High Court
HC: Sec.148 notice, post-Ashish Agarwal, not saved by Sec.149(1)-fifth proviso if barred by first proviso
Feb 28, 2024
- In Favour of Assessee
- Citation Number : TS-137-HC-2024(BOM)
- Tax Payer : Godrej Industries Ltd
Supreme Court
SC: Telco's contracts with SIM Card distributors lack 'principal-agent' character; Distinguishes Singapore Airlines judgment
Feb 28, 2024
- In Favour of Assessee
- Citation Number : TS-135-SC-2024
- Tax Payer : Bharti Airtel Ltd
High Court
HC: Dismisses writ petition challenging assessment & penalty over disallowance of Rs.234 Cr. gold purchase
Feb 28, 2024
- In Favour of Revenue
- Citation Number : TS-136-HC-2024(MAD)
- Tax Payer : Mundhra Exim Private Limited
Income tax Appellate Tribunal
ITAT: Chinese Co.’s receipts for software embedded in MG cars not royalty; Follows Engineering Analysis
Feb 27, 2024
- In Favour of Assessee
- Citation Number : TS-134-ITAT-2024(DEL)
- Tax Payer : SAIC Motor Overseas Intelligent Mobility Technology Co. Ltd
District Court
DC: Discharges accused from prosecution since not director during TDS-default year
Feb 27, 2024
- In Favour of Assessee
- Citation Number : TS-133-DC-2024(DEL)
- Tax Payer : Vihan Networks Ltd