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Rulings ( 11628 results )

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Income tax Appellate Tribunal

ITAT: Sec.2(15) covers Indian Chamber of Commerce's seminars & conferences; Explains SC's AUDA judgment

Jan 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-793-ITAT-2023(Kol)
  • Tax Payer : Indian Chamber of Commerce
Income tax Appellate Tribunal

ITAT: Deletes Rs.3,200 Cr. addition of nuclear power related offshore supply; Follows consistency principle

Jan 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-818-ITAT-2023(Mum)
  • Tax Payer : Atomstroyexport
High Court

HC: Dismisses Revenue’s appeal since fact-finding w.r.t. 'Sec.80-IC undertaking' not challenged as perverse

Jan 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-15-HC-2024(DEL)
  • Tax Payer : Nirja Publishers & Printers Pvt. Ltd
Foreign Court

FC: Polish Supreme Court holds loan related fee qualifies as ‘interest’ under Article 11

Jan 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-819-FC-2023(POL)
  • Tax Payer : Anonymous
Income tax Appellate Tribunal

ITAT: Allows Sec.11 exemption to Deemed University; Absent corroboration, rejects addition of alleged capitation-fee

Jan 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-09-ITAT-2024(Mum)
  • Tax Payer : Padmashree Dr. D.Y. Patil University
Supreme Court

SC: Dismisses Madras Gymkhana's review petitions against Secunderabad Club judgment

Jan 12, 2024
  • In Favour of Revenue
  • Citation Number : TS-19-SC-2024
  • Tax Payer : Madras Gymkhana Club
High Court

HC: Grants immunity from penalty for timely withdrawal of education cess claim under Sec.40(a)(ii)

Jan 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-17-HC-2024(RAJ)
  • Tax Payer : G R Infraprojects Limited
Income tax Appellate Tribunal

ITAT: Rules on time-limit for provisionally registered trust seeking regular registration; Invokes harmonious interpretation

Jan 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-14-ITAT-2024(PUN)
  • Tax Payer : Shri Kailash Math Trust
High Court

HC: 14 years appeal-filing delay not condonable; Assessee lacked sufficient cause, acted casually

Jan 11, 2024
  • In Favour of Revenue
  • Citation Number : TS-817-HC-2023(MAD)
  • Tax Payer : M. Srinivasulu
High Court

HC: Absent new finding, quashes revision of Sec.80-IA deduction allowed to Telecom Co.

Jan 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-12-HC-2024(DEL)
  • Tax Payer : BT Global Communications India Pvt. Ltd
High Court

HC: No point in prosecuting Assessee whose conduct may warrant compounding of offence

Jan 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-816-HC-2023(MAD)
  • Tax Payer : Jak Communications Private Limited
Supreme Court

SC: Assessee entitled to hearing on merits where HC dismissed appeals for paper-book filing delay

Jan 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-13-SC-2024
  • Tax Payer : Herbicides India Limited
Supreme Court

SC: Copy of order modifying interim stay in Cognizant's case & directing expeditious disposal

Jan 10, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-08-SC-2024
  • Tax Payer : Cognizant Technology Solutions India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Employment under Sec.6(1)-Expl.1(a) includes 'self-employment'; Upholds Indian investor's NR status

Jan 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-11-ITAT-2024(Mum)
  • Tax Payer : Nishant Kanodia
Income tax Appellate Tribunal

ITAT: Quashes revision for 'fuller inquiry' over Sec.10(21) exemption on incidental rental income

Jan 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-815-ITAT-2023(Mum)
  • Tax Payer : The Synthetic & Art Silk Mills Research Association
Supreme Court

SC: Dismisses Revenue's SLP against quashing of non-existent entity's reassessment

Jan 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-10-SC-2024
  • Tax Payer : Sterlite Technologies Limited
High Court

HC: Condones BCI's Form-10 filing delay as new amendments went unnoticed by officials

Jan 08, 2024
  • In Favour of Assessee
  • Citation Number : TS-07-HC-2024(DEL)
  • Tax Payer : Bar Council Of India
Income tax Appellate Tribunal

ITAT: Sec.144C(4) time-limit mandatory for assessment order where DRP-objections suffer with delay

Jan 08, 2024
  • In Favour of Assessee
  • Citation Number : TS-05-ITAT-2024(DEL)
  • Tax Payer : Mavenir UK Holdings
Income tax Appellate Tribunal

ITAT: Once assessment order passed, DRP cannot issue directions; Quashes post-DRP order

Jan 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-808-ITAT-2023(Mum)
  • Tax Payer : Cadmatic OY, 72, Itainen Rantakatu
Income tax Appellate Tribunal

ITAT: Rejects plea of distinguishing Engineering Analysis judgment w.r.t. banking & finance industry software

Jan 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-04-ITAT-2024(DEL)
  • Tax Payer : Finastra International Financial Systems PTE Ltd