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Rulings ( 11632 results )

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Income tax Appellate Tribunal

ITAT: Bayer Crop eligible for Sec.10(1) exemption on hybrid seeds grown with farmers

Nov 17, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-678-ITAT-2023(Mum)
  • Tax Payer : Bayer Crop Science Ltd
High Court

HC: CBDT’s ‘time travel’ theory ultra vires Sec.149(1); Explains implications of Ashish Agarwal ruling

Nov 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-674-HC-2023(DEL)
  • Tax Payer : Ganesh Dass Khanna & Ors.
Income tax Appellate Tribunal

ITAT: Subsequent DIN generation absent prescribed 'exceptional circumstances' unjustified; Holds post-search assessment invalid

Nov 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-679-ITAT-2023(DEL)
  • Tax Payer : Sharda Devi Bajaj
Income tax Appellate Tribunal

ITAT: Interest from Government funds remitted to Consolidated Fund not taxable for PSU

Nov 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-659-ITAT-2023(DEL)
  • Tax Payer : National Highways & Infrastructure Development Corp India
High Court

HC: Quashes reassessment proceedings initiated over Sec.80P(2)(d) entitlement on interest from co-operative bank

Nov 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-667-HC-2023(MAD)
  • Tax Payer : Thorapadi Urban Co-op Credit Society Limited
High Court

HC: Allows prosecution as Assessee failed to file ITR timely & willfully concealed income

Nov 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-677-HC-2023(MAD)
  • Tax Payer : R. P. Darrmalingam
Income tax Appellate Tribunal

ITAT: Addition based on 'estimation for Sec.197 application' untenable as books not defective

Nov 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-675-ITAT-2023(CHNY)
  • Tax Payer : ST Engineering Electronics Ltd
High Court

HC: 'Active PAN' no justification for initiating reassessment against merged entity; Follows Maruti ruling

Nov 10, 2023
  • In Favour of Assessee
  • Citation Number : TS-673-HC-2023(BOM)
  • Tax Payer : Diversey India Hygiene Private Limited
Foreign Court

FC: US Federal Court bars confluence of ‘economic substance’ with ‘step transaction’ doctrine

Nov 10, 2023
  • In Favour of Assessee
  • Citation Number : TS-668-FC-2023(USA)
  • Tax Payer : GSS Holdings (Liberty) Inc
High Court

HC: Tax adjudication independent of criminal proceedings; Pending revision no bar to continue prosecution

Nov 10, 2023
  • In Favour of Revenue
  • Citation Number : TS-669-HC-2023(MAD)
  • Tax Payer : R. Revathy
High Court

HC: Partner's retirement receipt under arbitral award, not taxable; Reassessment jurisdictionally defective

Nov 09, 2023
  • In Favour of Assessee
  • Citation Number : TS-666-HC-2023(BOM)
  • Tax Payer : Ramona Pinto
High Court

HC: Application of foreign contribution divergent from trust’s objects sufficient for initiating reassessment

Nov 09, 2023
  • In Favour of Revenue
  • Citation Number : TS-665-HC-2023(DEL)
  • Tax Payer : Enviornics Trust
High Court

HC: 'Ambiguity surrounding transactions' no reason for rejecting Bitkuber's Sec.197 application; Directs reconsideration

Nov 08, 2023
  • In Favour of Assessee
  • Citation Number : TS-663-HC-2023(KAR)
  • Tax Payer : Bitkuber Investments Private Limited
High Court

HC: Vodafone Idea’s assessment order passed 2 years after DRP directions ‘unsustainable’; Directs refund

Nov 08, 2023
  • In Favour of Assessee
  • Citation Number : TS-661-HC-2023(BOM)
  • Tax Payer : Vodafone Idea Limited
Income tax Appellate Tribunal

ITAT: Rejects DDT refund plea, based on treaty rate; Follows SC's MFN Clause Ruling

Nov 08, 2023
  • In Favour of Assessee
  • Citation Number : TS-660-ITAT-2023(Mum)
  • Tax Payer : Total Energies Marketing India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Revenue failed to establish Mauritian Co. as 'conduit', TRC sufficient for capital gains exemption

Nov 07, 2023
  • In Favour of Assessee
  • Citation Number : TS-657-ITAT-2023(DEL)
  • Tax Payer : Veg ‘N’ Table
High Court

HC: 0.5% TDS certificate for 'e-commerce participant' hinges on generalisations, mechanically passed; Directs re-determination

Nov 07, 2023
  • In Favour of Assessee
  • Citation Number : TS-658-HC-2023(DEL)
  • Tax Payer : Shreyash Retail Private Ltd
High Court

HC: Rule 112F, excluding post-search assessments, inapplicable as cash seizure unconnected to assembly election

Nov 07, 2023
  • In Favour of Revenue
  • Citation Number : TS-654-HC-2023(MAD)
  • Tax Payer : St.Antony Educational and Social Society
High Court

HC: Sec.254(2) limited to 'apparent mistakes', reappreciation of law or facts not allowable

Nov 07, 2023
  • In Favour of Assessee
  • Citation Number : TS-656-HC-2023(GUJ)
  • Tax Payer : Hitesh Ashok Vaswani
High Court

HC: Closes decade old PIL basis CBDT’s roadmap for ‘first appeals’ disposal

Nov 06, 2023
  • In Favour of Revenue
  • Citation Number : TS-655-HC-2023(DEL)
  • Tax Payer : All India Federation Of Tax Practioners