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Rulings ( 11628 results )

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Income tax Appellate Tribunal

ITAT: Reiterates law on CIT(A)'s powers to enhance income vis-a-vis ESOP allowability

Jan 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-813-ITAT-2023(Mum)
  • Tax Payer : Edelweiss Asset Management Ltd
Income tax Appellate Tribunal

ITAT: Allows Vodafone depreciation on goodwill from business acquisition despite unclaimed in ITR

Jan 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-814-ITAT-2023(Mum)
  • Tax Payer : Vodafone India Services Pvt. Ltd
High Court

HC: ITR-filing delay condonable basis similarly situated persons' case; Directs refund with interest

Jan 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-807-HC-2023(GUJ)
  • Tax Payer : Ramjibhai Lavabhai Undhad
High Court

HC: Income from sub-letting property 'business income' for Assessee in rental business

Jan 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-802-HC-2023(CAL)
  • Tax Payer : Oberoi Building & Investment (P) Limited
Income tax Appellate Tribunal

ITAT: LO constitutes publisher's PE for active role in printing, deciding cost, titles & margin

Jan 05, 2024
  • In Favour of Assessee
  • Citation Number : TS-06-ITAT-2024(DEL)
  • Tax Payer : Springer Verlag GmbH
Foreign Court

FC: Peruvian Court holds Tele Group Co. failing 'beneficial ownership' ineligible for lower withholding-tax on royalty

Jan 05, 2024
  • In Favour of Revenue
  • Citation Number : TS-766-FC-2020(PERU)
  • Tax Payer : Tele SA
Supreme Court

SC: Copy of order granting stay on Delhi HC's DIN judgment

Jan 04, 2024
  • In Favour of Revenue
  • Citation Number : TS-02-SC-2024
  • Tax Payer : Brandix Mauritius Holdings Ltd
High Court

HC: Differs from Nokia PE-attribution judgment, refers for larger bench; Upholds PE finding against Hyatt UAE

Jan 04, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-812-HC-2023(DEL)
  • Tax Payer : Hyatt International-Southwest Asia Ltd
Income tax Appellate Tribunal

ITAT: Absent copyright, remittance for 'Live Rights' not royalty; Rejects 'process' royalty plea

Jan 04, 2024
  • In Favour of Assessee
  • Citation Number : TS-799-ITAT-2023(DEL)
  • Tax Payer : Lex Sportel Vision Pvt. Ltd
Supreme Court

SC: Dismisses Revenue's SLP against Delhi HC judgment on allowability of notional forex loss

Jan 03, 2024
  • In Favour of Assessee
  • Citation Number : TS-03-SC-2024
  • Tax Payer : Emmsons International Ltd
Supreme Court

SC: Dismisses Revenue’s SLP against CSR expenditure allowability under pre-amendment Sec.37(1); Keeps legal question open

Jan 03, 2024
  • In Favour of Assessee
  • Citation Number : TS-01-SC-2024
  • Tax Payer : Rites Ltd
High Court

HC: Rejects jurisdictional challenge by Assessee under Central Charge w.r.t. Sec.143(2) notice by faceless authority

Jan 02, 2024
  • In Favour of Revenue
  • Citation Number : TS-806-HC-2023(KAR)
  • Tax Payer : Adarsh Developers
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Property acquired before 2016 amendment & held subsequently triggers Benami ​A​ct provisions

Jan 02, 2024
  • In Favour of Revenue
  • Citation Number : TS-805-PBPTAT-2023(DEL)
  • Tax Payer : Prism Scan Express Pvt. Ltd
High Court

HC: Invalidates foreign investors' reassessment proceedings involving alleged round-tripping

Jan 01, 2024
  • In Favour of Assessee
  • Citation Number : TS-804-HC-2023(DEL)
  • Tax Payer : Angelantoni Test Technologies Srl
Income tax Appellate Tribunal

ITAT: Corporate expenditure allocation between STPI & non-STPI units acceptable due to consistency

Jan 01, 2024
  • In Favour of Assessee
  • Citation Number : TS-774-ITAT-2023(Mum)
  • Tax Payer : Directi Internet Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec.68 addition since third party's cross-examination not allowed & Assessee discharged onus

Jan 01, 2024
  • In Favour of Assessee
  • Citation Number : TS-803-ITAT-2023(Kol)
  • Tax Payer : Alom Extrusions Ltd.
High Court

HC: Quashes reassessment for being inspired from review by new officer

Jan 01, 2024
  • In Favour of Assessee
  • Citation Number : TS-768-HC-2023(MAD)
  • Tax Payer : BNY Mellon Technology Private Limited
High Court

HC: Absent separate cash-payment vouchers, confirms Sec.40A(3) disallowance; Rejects 'perversity' plea

Jan 01, 2024
  • In Favour of Revenue
  • Citation Number : TS-788-HC-2023(PAT)
  • Tax Payer : Mahendra Prasad Singh & Bros
High Court

HC: Sec.271E penalty unsustainable since based on wrong assumption of cash transaction

Jan 01, 2024
  • In Favour of Assessee
  • Citation Number : TS-797-HC-2023(MAD)
  • Tax Payer : Anamallais Bus Transports P Ltd
Income tax Appellate Tribunal

ITAT: HCL Group Cos. independently provide services to customers abroad, revenue-share not FTS

Dec 29, 2023
  • In Favour of Assessee
  • Citation Number : TS-801-ITAT-2023(DEL)
  • Tax Payer : HCL Singapore PTE. Ltd