Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 11628 results )

Filters
High Court

HC: No TCS on bar-license fee as empty liquor bottle collection not 'scrap sale'

Dec 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-798-HC-2023(MAD)
  • Tax Payer : Tamil Nadu State Marketing Corporation Ltd
High Court

HC: Penalty reduction entitles MRF Chairman to compounding of tax-evasion & false statement offences

Dec 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-795-HC-2023(MAD)
  • Tax Payer : K. M. Mammen
Income tax Appellate Tribunal

ITAT: Unsigned assessment order bad in law; Interprets Sec.282A & rejects 'procedural flaw' plea

Dec 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-796-ITAT-2023(Mum)
  • Tax Payer : Reuters Asia Pacific Ltd. (Successor on Amalgamation to Reuter Television Mauritius Limited)
Income tax Appellate Tribunal

ITAT: Sec.68 inapplicable on trade advances, deposited during demonetisation, since substantiated by jewellery-sale

Dec 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-794-ITAT-2023(CHNY)
  • Tax Payer : Sahana Jewellery - Exports Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sponsorship payments for Cricket matches not royalty; IOCL not liable for TDS

Dec 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-789-ITAT-2023(Mum)
  • Tax Payer : Indian Oil Corporation Ltd
High Court

HC: Interim relief to Cognizant in buyback-DDT case; Directs to pay Rs.1500 Cr. & deposit property title deeds

Dec 26, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-792-HC-2023(MAD)
  • Tax Payer : Cognizant Technology Solutions India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: DIN-less reassessment order non est; Affirms mandatory nature of CBDT's DIN Circular

Dec 26, 2023
  • In Favour of Assessee
  • Citation Number : TS-791-ITAT-2023(CHANDI)
  • Tax Payer : SPS Structures Ltd
Income tax Appellate Tribunal

ITAT: Upholds consortium​'s ​taxability as AOP ​over 'unified' control & management of tax liability​

Dec 26, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-790-ITAT-2023(DEL)
  • Tax Payer : Pico Deepali Overlays Consortium
Income tax Appellate Tribunal

ITAT: Rules on PE constitution for US Co.; Follows Formula One & E-Funds judgments

Dec 26, 2023
  • In Favour of Assessee
  • Citation Number : TS-786-ITAT-2023(DEL)
  • Tax Payer : EXL Service.Com INC
Income tax Appellate Tribunal

ITAT: 'Date of service' not 'date of order' relevant for appeal-filing limitation before NFAC

Dec 23, 2023
  • In Favour of Assessee
  • Citation Number : TS-778-ITAT-2023(PUN)
  • Tax Payer : Zainab Abbas Lokhandwala
Income tax Appellate Tribunal

ITAT: Trust, filing Form 10B after ITR but before assessment, eligible for Sec.11 exemption

Dec 23, 2023
  • In Favour of Assessee
  • Citation Number : TS-769-ITAT-2023(CHNY)
  • Tax Payer : Sri Vetri Vinayagar Educational Trust
Income tax Appellate Tribunal

ITAT: Allows income accumulation to Trust since aligned with its specific object

Dec 23, 2023
  • In Favour of Assessee
  • Citation Number : TS-785-ITAT-2023(Mum)
  • Tax Payer : Bal Jeevan Trust
High Court

HC: Quashes prosecution over delayed ITR-filing since filed within AY; Applies Sec.276CC-proviso

Dec 23, 2023
  • In Favour of Assessee
  • Citation Number : TS-780-HC-2023(MAD)
  • Tax Payer : P. Padmanabhan
Income tax Appellate Tribunal

ITAT: Infers 'Sec.153C satisfaction' not recorded since not furnished despite ample opportunities

Dec 23, 2023
  • In Favour of Assessee
  • Citation Number : TS-777-ITAT-2023(Bang)
  • Tax Payer : Karthik Krishna
High Court

HC: Directs jurisdictional officer on Assessee’s complaint regarding PAN misuse & necessary action

Dec 23, 2023
  • In Favour of Assessee
  • Citation Number : TS-782-HC-2023(MAD)
  • Tax Payer : Moorthy Prabhu
Income tax Appellate Tribunal

ITAT: DIN mandatory on DRP directions; Subsequent intimation violates CBDT Circular

Dec 22, 2023
  • In Favour of Assessee
  • Citation Number : TS-787-ITAT-2023(CHNY)
  • Tax Payer : Sutherland Global & Others
Foreign Court

FC: Luxembourg Court holds branch not ipso facto PE, expounds on Art.5(1) & 5(2) interplay

Dec 22, 2023
  • In Favour of Revenue
  • Citation Number : TS-773-FC-2023(LXB)
  • Tax Payer : A SARL
High Court

HC: Quashes prosecution against independent director for not being served 'principal officer' notice

Dec 22, 2023
  • In Favour of Assessee
  • Citation Number : TS-784-HC-2023(BOM)
  • Tax Payer : Anish Modi
High Court

HC: Rejects challenge against Circulars requiring Sec.194A & 194N compliance by Co-op Societies

Dec 22, 2023
  • In Favour of Revenue
  • Citation Number : TS-783-HC-2023(MAD)
  • Tax Payer : The Chennimalai Siragiri Murugan Primary Handloom Weaver's Cooperative Society Ltd
High Court

HC: Grants 6% interest on Equalisation Levy refund; Applies Sec.244A principle & SC’s Tata Chemicals

Dec 21, 2023
  • In Favour of Assessee
  • Citation Number : TS-781-HC-2023(BOM)
  • Tax Payer : Group M Media India Private Limited