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Rulings ( 11628 results )

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Income tax Appellate Tribunal

ITAT: Investor not sister concern but unrelated corporate giant; Rs.59 Cr. share premium not taxable

Dec 21, 2023
  • In Favour of Assessee
  • Citation Number : TS-779-ITAT-2023(Mum)
  • Tax Payer : PNP Maritime Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: No blanket legislative intention to bar CSR expenses under Sec.80G; Sets aside revision

Dec 21, 2023
  • In Favour of Assessee
  • Citation Number : TS-770-ITAT-2023(Mum)
  • Tax Payer : Societe Generale Securities India Pvt. Ltd
High Court

HC: Myntra entitled to Rs.29.30 Cr. refund; Finds 'overwhelming circumstances established by undisputed facts'

Dec 20, 2023
  • In Favour of Assessee
  • Citation Number : TS-776-HC-2023(KAR)
  • Tax Payer : Myntra Designs Pvt. Ltd
High Court

HC: Directs Revenue to accept returned income for 12 AYs as time-limit under Sec.153(2A)/153(3) expired

Dec 20, 2023
  • In Favour of Assessee
  • Citation Number : TS-775-HC-2023(DEL)
  • Tax Payer : Indian Renewable Energy Development Agency Ltd
Income tax Appellate Tribunal

ITAT: DIN-less 'Sec.153D approval' renders post-search assessment invalid; DIN 'cardinal & integral' for validity

Dec 19, 2023
  • In Favour of Assessee
  • Citation Number : TS-772-ITAT-2023(DEL)
  • Tax Payer : Finesse International Design Pvt. Ltd
High Court

HC: Directs VC hearing in high-pitched assessment involving agricultural income

Dec 19, 2023
  • In Favour of Assessee
  • Citation Number : TS-771-HC-2023(MAD)
  • Tax Payer : C. Chellamuthu
Income tax Appellate Tribunal

ITAT: Explains interplay of trade & commerce vis-a-vis charity in light of SC's AUDA judgment

Dec 19, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-763-ITAT-2023(Mum)
  • Tax Payer : Media Research Users Council
Supreme Court

SC: Dismisses Revenue's SLP for delay against HC judgment granting 7% interest on special audit fee

Dec 18, 2023
  • In Favour of Assessee
  • Citation Number : TS-767-SC-2023
  • Tax Payer : G.K. Choksi And Co
High Court

HC: Reiterates law on revisionary powers over AO's inquiry on alleged unexplained cash deposits

Dec 16, 2023
  • In Favour of Revenue
  • Citation Number : TS-728-HC-2023(DEL)
  • Tax Payer : Klaxon Trading Pvt Ltd
Income tax Appellate Tribunal

ITAT: Confirms disallowance subject to HC judgment on identical question of law

Dec 16, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-759-ITAT-2023(Mum)
  • Tax Payer : Small Industrial
High Court

HC: Absent question of perversity, dismisses Revenue's appeal on Sec.69A addition

Dec 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-756-HC-2023(DEL)
  • Tax Payer : Hersh Washesher Chadha
High Court

HC: Grants stay as 20% demand adjusted against outstanding refund; Directs further refund

Dec 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-766-HC-2023(DEL)
  • Tax Payer : FIS Payment Solutions & Services India Private Limited
Supreme Court

SC: Dismisses Revenue's SLP involving Sec.14A disallowance, affirms HC's reliance on Maxopp judgment

Dec 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-762-SC-2023
  • Tax Payer : PNB Housing Finance Ltd
Supreme Court

SC: Asks Revenue to club software taxation cases for common order while dismissing SLP

Dec 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-764-SC-2023
  • Tax Payer : Nagravision SA
Foreign Court

FC: Australian Court holds intellectual property embedded in ‘Pepsi’s bottling agreements’ taxable as royalty

Dec 15, 2023
  • In Favour of Revenue
  • Citation Number : TS-760-FC-2023(AUS)
  • Tax Payer : PepsiCo Inc
Income tax Appellate Tribunal

ITAT: Expounds on scope of interest on refund under Sec.244A(1)/(1A); Accepts Tata Sons' plea

Dec 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-761-ITAT-2023(Mum)
  • Tax Payer : Tata Sons Pvt. Ltd
High Court

HC: AO alone can extend special audit timeframe; Interprets Sec.142(2A)/(2C), expounds on administrative law

Dec 14, 2023
  • In Favour of Assessee
  • Citation Number : TS-758-HC-2023(DEL)
  • Tax Payer : Soul Space Projects Ltd
High Court

HC: Post-search statement insufficient for Sec.153A trigger; Distinguishes Kerala HC's Sreekumar judgment

Dec 14, 2023
  • In Favour of Assessee
  • Citation Number : TS-748-HC-2023(DEL)
  • Tax Payer : Oxygen Business Park Pvt. Ltd
High Court

HC: Reaffirms overriding effect of IBC on Revenue’s claims raised after resolution plan's approval

Dec 14, 2023
  • In Favour of Assessee
  • Citation Number : TS-754-HC-2023(DEL)
  • Tax Payer : TUF Metallurgical Pvt. Ltd
High Court

HC: Denies stay on demand to NewsClick; Finds no prima facie case & financial stringency

Dec 13, 2023
  • In Favour of Revenue
  • Citation Number : TS-757-HC-2023(DEL)
  • Tax Payer : PPK Newsclick Studio Pvt Ltd