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Rulings ( 11628 results )

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Foreign Court

FC: US Court upholds DTAA's supremacy over domestic law for FTC allowability

Dec 08, 2023
  • In Favour of Assessee
  • Citation Number : TS-734-FC-2023(USA)
  • Tax Payer : Mathew and Catherine Kaess Christensen
High Court

HC: Rejects invocation of Sec.50C as Assessee sold land from stock; Quashes reassessment proceedings

Dec 08, 2023
  • In Favour of Assessee
  • Citation Number : TS-732-HC-2023(DEL)
  • Tax Payer : Shourya Infrastructure Pvt. Ltd
High Court

HC: Rejects Dept.’s late arriving policeman act after letting go Mauritian seller with Rs.1,000 Cr. LTCG exemption

Dec 07, 2023
  • In Favour of Assessee
  • Citation Number : TS-736-HC-2023(DEL)
  • Tax Payer : Cairnhill CIPEF Ltd
Income tax Appellate Tribunal

ITAT: Remands deceased IAS officer's multi-crore income assessment over violation of natural justice

Dec 07, 2023
  • In Favour of Assessee
  • Citation Number : TS-729-ITAT-2023(Ind)
  • Tax Payer : Late Arvind Joshi
High Court

HC: Rules on Sec.80-IA deduction for Verizon's expansion; Follows New Skies on Sec.40(a)(i) disallowance

Dec 07, 2023
  • In Favour of Assessee
  • Citation Number : TS-733-HC-2023(DEL)
  • Tax Payer : Verizone Communications India Pvt. Ltd
Supreme Court

SC: Rules on ‘market value’ of electricity for Sec.80-IA deduction; Allows switching depreciation method via ITR

Dec 06, 2023
  • In Favour of Assessee
  • Citation Number : TS-731-SC-2023
  • Tax Payer : Jindal Steel & Others
High Court

HC: No prejudice in setting aside final order as objections-filing inadvertently not intimated to AO

Dec 06, 2023
  • In Favour of Assessee
  • Citation Number : TS-730-HC-2023(DEL)
  • Tax Payer : Pepsico India Holding Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Rejects TDS liability as damages not income for non-resident shipping co.

Dec 05, 2023
  • In Favour of Assessee
  • Citation Number : TS-721-ITAT-2023(Ahd)
  • Tax Payer : Nirma Limited
High Court

HC: Noble cause claims ‘martyrs’; Excessive tax or diminished profit per se not unconstitutional

Dec 04, 2023
  • In Favour of Revenue
  • Citation Number : TS-723-HC-2023(BOM)
  • Tax Payer : Serum Institute of India Private Limited
Income tax Appellate Tribunal

ITAT: 'Crossfall breach clause' no basis for combining offshore supplies & onshore services contracts

Dec 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-724-ITAT-2023(DEL)
  • Tax Payer : Jiangdong Fittings Equipments
High Court

HC: Closes writ petitions on MFN Clause controversy, follows SC's Nestle judgment

Dec 04, 2023
  • In Favour of Revenue
  • Citation Number : TS-725-HC-2023(DEL)
  • Tax Payer : Societe De Participations Financieres Et Industrielles Spafi
Income tax Appellate Tribunal

ITAT: Trust recycling post-consumer plastic waste contributes to preserving environment, allows Sec.80G registration

Dec 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-722-ITAT-2023(Mum)
  • Tax Payer : Huhtamaki Foundation
Income tax Appellate Tribunal

ITAT: No 'royalty' on satellite transmission services provided from ship; Follows New Skies

Dec 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-708-ITAT-2023(DEL)
  • Tax Payer : Inmarsat Solutions BV
Income tax Appellate Tribunal

ITAT: Rejects FTS taxability on intra-group management support services, ‘make available’ not satisfied

Dec 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-719-ITAT-2023(DEL)
  • Tax Payer : Global Schools Holdings Pte. Ltd
Income tax Appellate Tribunal

ITAT: DIN-less DRP directions bad in law, quashes consequential assessment orders

Dec 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-711-ITAT-2023(DEL)
  • Tax Payer : Keller Asia Pacific Limited
High Court

HC: Quashes reassessment on transfer of leasehold rights offered to tax in subsequent AY

Dec 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-720-HC-2023(BOM)
  • Tax Payer : Peoples Education Society Thane
Foreign Court

FC: Pakistan SC taxes ‘right to use’ software as Royalty; Endorses MAP as alternative remedy

Dec 01, 2023
  • In Favour of Revenue
  • Citation Number : TS-716-FC-2023
  • Tax Payer : Inter Quest Informatics Services
High Court

HC: 'Sec.9(1)(i)-Expl. 6 & 7' cure vagueness posed by prior retrospective amendments, hence, retrospective

Dec 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-718-HC-2023(DEL)
  • Tax Payer : Augustus Capital PTE Ltd
Income tax Appellate Tribunal

ITAT: TDS on notional profit attributed to LG Korea's PE 'impossible act', absolves LG India

Dec 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-715-ITAT-2023(DEL)
  • Tax Payer : LG Electronics India Ltd
Income tax Appellate Tribunal

ITAT: Revenue not empowered to question TRC without establishing Mauritian Co. as shell/conduit

Nov 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-717-ITAT-2023(DEL)
  • Tax Payer : CPI India Ltd