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Rulings ( 11628 results )
High Court
HC: GoDaddy’s fees for registering customer’s domain name not taxable as Royalty
Dec 13, 2023
- In Favour of Assessee
- Citation Number : TS-755-HC-2023(DEL)
- Tax Payer : Godaddy.com LLC
High Court
HC: Dismisses Revenue’s appeals on re-filing delay, finds reasons as ‘excuse’ not ‘explanation’
Dec 13, 2023
- In Favour of Assessee
- Citation Number : TS-753-HC-2023(DEL)
- Tax Payer : Versatile Polytech Pvt. Ltd
Supreme Court
SC: Copy of SC order dismissing Revenue's SLP on software taxation
Dec 12, 2023
- In Favour of Assessee
- Citation Number : TS-752-SC-2023
- Tax Payer : Bentley Nevada Inc Corporate Trust Centre
Supreme Court
SC: Dismisses Revenue's SLP against Bombay HC judgment on Lehman Bros' reassessment proceedings
Dec 12, 2023
- In Favour of Assessee
- Citation Number : TS-746-SC-2023
- Tax Payer : Lehman Brothers Investments Pte.Ltd
Supreme Court
SC: Dismisses Assessee's SLP against judgment denying condonation of over 2000 days' appeal-filing delay
Dec 12, 2023
- In Favour of Revenue
- Citation Number : TS-745-SC-2023
- Tax Payer : Siva Industries and Holdings Ltd
Income tax Appellate Tribunal
ITAT: Sec.194LBC inapplicable on 'excess interest spread' paid by securitisation trust to loan originator
Dec 12, 2023
- In Favour of Assessee
- Citation Number : TS-751-ITAT-2023(Mum)
- Tax Payer : Vivriti Cibus 013 2017
Income tax Appellate Tribunal
ITAT: Upholds revision over 'weighted deduction' since donee institution's approval long expired
Dec 12, 2023
- In Favour of Assessee
- Citation Number : TS-743-ITAT-2023(Ahd)
- Tax Payer : Joshi Technologies International Inc.
High Court
HC: Upholds release of attached property as Benami Act amendments prospective; Follows Ganpati Dealcom
Dec 12, 2023
- In Favour of Assessee
- Citation Number : TS-747-HC-2023(MAD)
- Tax Payer : Advance Infra Developers Pvt Ltd
Income tax Appellate Tribunal
ITAT: Sec.12AB(4) amendments by FA 2022 not retrospective; Rejects cancellation of trust's registration
Dec 11, 2023
- In Favour of Assessee
- Citation Number : TS-744-ITAT-2023(Bang)
- Tax Payer : Amala Jyothi Vidya Kendra Trust
High Court
HC: Upholds 'post-search Sec.148 notice' for AY 2013-14 under new regime; Interprets Sec.149(1)-first proviso
Dec 11, 2023
- In Favour of Revenue
- Citation Number : TS-739-HC-2023(JHAR)
- Tax Payer : Devika Construction and Developers Private Limited
Income tax Appellate Tribunal
ITAT: Absent one-to-one link, rejects reimbursement plea on marketing & advertisement expenses; Upholds Sec.40(a)(ia) disallowance
Dec 11, 2023
- In Favour of Assessee
- Citation Number : TS-742-ITAT-2023(Kol)
- Tax Payer : Dey’s Medical (U.P) Pvt. Ltd
Supreme Court
SC: Dismisses IT Dept.'s review petition in ZTE on software taxation
Dec 09, 2023
- In Favour of Assessee
- Citation Number : TS-741-SC-2023
- Tax Payer : ZTE Corporation
Income tax Appellate Tribunal
ITAT: Deletes TDS-default penalty on foreign remittance basis bona fide belief of no taxability
Dec 09, 2023
- In Favour of Assessee
- Citation Number : TS-737-ITAT-2023(JPR)
- Tax Payer : Isys Softech Private Limited
Income tax Appellate Tribunal
ITAT: Upholds revision based on audit objection for Sec.43B disallowance & unsubstantiated cash payments
Dec 09, 2023
- In Favour of Revenue
- Citation Number : TS-727-ITAT-2023(Ind)
- Tax Payer : Raj Kumar Goyal
Income tax Appellate Tribunal
ITAT: Infosys ineligible for Sec.32AC depreciation; Rules on scope of Sec.10AA deduction
Dec 09, 2023
- In Favour of Revenue
- Citation Number : TS-726-ITAT-2023(Bang)
- Tax Payer : Infosys Ltd
Income tax Appellate Tribunal
ITAT: Deletes Sec.68 addition on share premium from FDI as Assessee discharged onus
Dec 09, 2023
- In Favour of Assessee
- Citation Number : TS-735-ITAT-2023(Mum)
- Tax Payer : Carlisle Trading & Manufacturing India Private Limited
High Court
HC: Dismisses Revenue's appeal absent question of perversity on Rs.100 Cr. loss from receivables-sale
Dec 09, 2023
- In Favour of Assessee
- Citation Number : TS-740-HC-2023(DEL)
- Tax Payer : Clix Capital Services Private Limited (Formerly Known As Ge Money Financialservices Private Ltd.)
Supreme Court
SC: Affirms HC decision of dismissing Revenue's plea over 2472 days appeal-filing delay
Dec 08, 2023
- In Favour of Assessee
- Citation Number : TS-749-SC-2023
- Tax Payer : Vodafone Idea Limited
Income tax Appellate Tribunal
ITAT: Stays Indigo’s outstanding demand exceeding Rs.1100 Cr.; Holds ‘no deemed appeal-withdrawal’ in VsV
Dec 08, 2023
- In Favour of Assessee
- Citation Number : TS-738-ITAT-2023(DEL)
- Tax Payer : Interglobe Aviation Limited
Foreign Court
FC: Belgian Court upholds DTAA's supremacy over domestic law for FTC allowability
Dec 08, 2023
- In Favour of Assessee
- Citation Number : TS-650-FC-2017(BLG)
- Tax Payer : J.-HL and MW