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Rulings ( 11627 results )

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Supreme Court

SC: Dismisses Revenue’s SLP against Delhi HC judgment prescribing guidelines for reopening assessments

Feb 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-97-SC-2024
  • Tax Payer : Sabh infrastructure Ltd
High Court

HC: ‘Playout Services’ not managerial, technical or consultancy; Rejects taxability as FTS

Feb 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-96-HC-2024(DEL)
  • Tax Payer : Planetcast International Pte
High Court

HC: Relaxes restraint on 'royalty repatriation' for Huawei since search assessment ongoing for 2 years

Feb 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-94-HC-2024(DEL)
  • Tax Payer : Huawei Telecommunications (India) Company Private Limited
High Court

HC: Sec.194C-TDS applicable on EDC, privity of contract between real estate developers & development authority no prerequisite

Feb 13, 2024
  • In Favour of Revenue
  • Citation Number : TS-92-HC-2024(DEL)
  • Tax Payer : Puri Constructions Pvt. Ltd. & Others
Supreme Court

SC: Dismisses Bharti Hexacom's review petition on telecom licence fee 'capital v/s revenue' issue

Feb 13, 2024
  • In Favour of Revenue
  • Citation Number : TS-95-SC-2024
  • Tax Payer : Bharti Hexacom Limited
Income tax Appellate Tribunal

ITAT: Foreign trust's settlor neither investor nor beneficial owner; Deletes BMA addition

Feb 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-91-ITAT-2024(CHNY)
  • Tax Payer : Narayanaswamy Ramamoorthy
Income tax Appellate Tribunal

ITAT: Travel agents accessing Sabre CRS independently, do not constitute PE; Distinguishes Galileo

Feb 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-89-ITAT-2024(DEL)
  • Tax Payer : Sabre GLBL Inc.
High Court

HC: Quashes reassessment revival post-Ashish Agarwal for AYs 2013-14 & 2014-15; Rejects time travel theory

Feb 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-90-HC-2024(CAL)
  • Tax Payer : Arati Marketing Pvt. Ltd
High Court

HC: No difference in ESI/PF contribution disallowance in ITR-processing vis-à-vis assessment; Follows Checkmate Services

Feb 12, 2024
  • In Favour of Revenue
  • Citation Number : TS-85-HC-2024(BOM)
  • Tax Payer : Rohan Korgaonkar
Income tax Appellate Tribunal

ITAT: Assessment sans Sec.143(2) notice served via post/affixture, invalid & incurable by Sec.292BB

Feb 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-68-ITAT-2024(Mum)
  • Tax Payer : Seema A Talesara
Income tax Appellate Tribunal

ITAT: NR deputed by Indian employer not taxable for allowances on services rendered abroad

Feb 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-78-ITAT-2024(DEL)
  • Tax Payer : Devi Dayal
Income tax Appellate Tribunal

ITAT: BVI entity not taxable as Indian business connection remunerated at ALP; Follows Set Satellite

Feb 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-83-ITAT-2024(Mum)
  • Tax Payer : ATL Media Limited
Income tax Appellate Tribunal

ITAT: Rules on Sec.14A disallowance, expenditure on paintings for Hindustan Times

Feb 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-63-ITAT-2024(DEL)
  • Tax Payer : The Hindustan Times Ltd.
High Court

HC: Allows VsV benefit as delay attributable to Revenue's computational error & website glitches

Feb 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-57-HC-2024(BOM)
  • Tax Payer : Neelam Ajit Phatarpekar
High Court

HC: Directs fresh consideration of ‘Swachh Bharat Cess’ allowability, claimed as paid

Feb 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-84-HC-2024(DEL)
  • Tax Payer : Matrix Cellular -International- Services Private Limited
High Court

HC: Grants Tupperware TDS-refund since transaction not materialised; Invokes ‘unjust enrichment’ doctrine

Feb 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-87-HC-2024(DEL)
  • Tax Payer : Tupperware India Pvt Ltd
Foreign Court

FC: Swiss Apex Court holds, absent corresponding activity, source state cannot tax severance pay

Feb 09, 2024
  • In Favour of Revenue
  • Citation Number : TS-827-FC-2023(SWTZ)
  • Tax Payer : Anonymous
Income tax Appellate Tribunal

ITAT: 'Unlikely recoverable' SPA escrow amount excludible for capital gains computation; Revenue may seek indemnity

Feb 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-81-ITAT-2024(DEL)
  • Tax Payer : Modi Rubber Ltd
High Court

HC: Post-amalgamation assessment not solely based on modified return, invalid; Grants liberty to reassess

Feb 08, 2024
  • In Favour of Revenue
  • Citation Number : TS-64-HC-2024(MAD)
  • Tax Payer : Pallava Textiles Private Limited
Supreme Court

SC: Dismisses Revenue's SLP on 'pre-2002 unabsorbed depreciation' allowability beyond 8 years

Feb 08, 2024
  • In Favour of Assessee
  • Citation Number : TS-79-SC-2024
  • Tax Payer : Hindustan Antibiotics Limited