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Rulings ( 11625 results )

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Income tax Appellate Tribunal

ITAT: Rejects NAV method for valuing Optionally Convertible Preference Shares under Sec.56(2)(viib)

Feb 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-124-ITAT-2024(RAI)
  • Tax Payer : Avinash Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Beneficial owner with control & influence on lender & borrower, attracts 'Sec.2(22)(e) second limb'

Feb 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-130-ITAT-2024(Kol)
  • Tax Payer : Apeejay Surrendra Management Services Pvt. Ltd
High Court

HC: Lexis Nexis subscription fee neither royalty nor FTS/FIS under India-US DTAA

Feb 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-129-HC-2024(DEL)
  • Tax Payer : Relx Inc
Income tax Appellate Tribunal

ITAT: Shares worth Rs.144 Cr. against right to use land 'revenue receipt', basis third party transaction

Feb 26, 2024
  • In Favour of Revenue
  • Citation Number : TS-125-ITAT-2024(DEL)
  • Tax Payer : Fertilizer Corporation of India Ltd
Income tax Appellate Tribunal

ITAT: Upholds revision of ICICI’s forex fluctuation & inflation claim against overseas investment sale/reduction

Feb 26, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-128-ITAT-2024(Mum)
  • Tax Payer : ICICI Bank Ltd
Supreme Court

SC: Dismisses Revenue's SLP against Apple India's 'provision for warranty' claim

Feb 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-127-SC-2024
  • Tax Payer : Apple India Pvt. Ltd
High Court

HC: Revision application filed within extended 'specified date' constitutes pendency; Allows VsV benefit

Feb 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-120-HC-2024(DEL)
  • Tax Payer : Kaajal Real Estate And Consultants Private Limited
Income tax Appellate Tribunal

ITAT: Possession of transport vehicles sufficient for Sec.194C-TDS exception; Ownership not essential

Feb 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-115-ITAT-2024(JODH)
  • Tax Payer : Adhunik Khanan VA Parivahan Theka Sahakari Samiti Limited
Income tax Appellate Tribunal

ITAT: Quashes revision as accounting treatment of lease equalisation charge AS-19 compliant

Feb 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-121-ITAT-2024(CHNY)
  • Tax Payer : FCA Engineering – India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Charitable objects, not income application, require examination at Sec.12AA registration stage

Feb 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-114-ITAT-2024(DEL)
  • Tax Payer : Movement Against Diabetes and Endocrine Disorders
Income tax Appellate Tribunal

ITAT: Upholds revision citing undue short-term capital loss benefit & collusion with group companies

Feb 24, 2024
  • In Favour of Revenue
  • Citation Number : TS-119-ITAT-2024(CHNY)
  • Tax Payer : Mercantile Ventures Ltd
High Court

HC: Share premium non-taxable 'capital receipt'; Alleged violation of Companies Act conditions irrelevant

Feb 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-111-HC-2024(BOM)
  • Tax Payer : Shendra Advisory Services P. Ltd
Income tax Appellate Tribunal

ITAT: 92% profit in development project 'contractual loot'; Rejects 'taxes paid' plea & directs fresh examination

Feb 23, 2024
  • In Favour of Revenue
  • Citation Number : TS-126-ITAT-2024(HYD)
  • Tax Payer : LEPL Projects Limited
Foreign Court

FC: German Court holds aircraft engineer's exclusive locker at airport significant for ascertaining PE

Feb 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-828-FC-2023
  • Tax Payer : Anonymous
High Court

HC: Absent income/loss variation, DTAA tax-rate denial under 'pre-2020 Sec.144C' unsustainable

Feb 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-123-HC-2024(DEL)
  • Tax Payer : S. A. Chitra Ventures Ltd
Income tax Appellate Tribunal

ITAT: Construction Co. eligible for TDS credit on mobilization advance in accrual year

Feb 22, 2024
  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2024(Bang)
  • Tax Payer : Cicon Engineers Private Limited
High Court

HC: Information awaited from foreign jurisdictions no reason to sustain LOC against NRI citizen

Feb 22, 2024
  • In Favour of Assessee
  • Citation Number : TS-122-HC-2024(DEL)
  • Tax Payer : Jayant Nanda
High Court

HC: 'Management or Administrative' connection essential for identifying Principal Officer in TDS prosecution

Feb 21, 2024
  • In Favour of Assessee
  • Citation Number : TS-118-HC-2024(DEL)
  • Tax Payer : Varun Sood
High Court

HC: TDS by donor no reason to deny NGO Sec.11 exemption; Follows consistency

Feb 21, 2024
  • In Favour of Assessee
  • Citation Number : TS-116-HC-2024(DEL)
  • Tax Payer : Aroh Foundation
High Court

HC: Upholds ITAT's interpretation of ‘received’ under Sec.153(2A) as ‘having knowledge’ in Qualcomm's case

Feb 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-117-HC-2024(DEL)
  • Tax Payer : Qualcomm Incorporated