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Rulings ( 11632 results )

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Income tax Appellate Tribunal

ITAT: Invalidates assessment & CIT(A) orders lacking reasons & CCIT’s approval for being ‘DIN-less’

Nov 06, 2023
  • In Favour of Assessee
  • Citation Number : TS-649-ITAT-2023(NAG)
  • Tax Payer : Gupta Domestic Fuels (Nagpur) Ltd
Income tax Appellate Tribunal

ITAT: Technical meets, workshops & seminars fall qualify as 'charitable purpose'; Remands to apply AUDA ruling

Nov 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-628-ITAT-2023(CHNY)
  • Tax Payer : SAE India
Income tax Appellate Tribunal

ITAT: Rules on taxability of app-development, web-hosting services, marketing & sales support in UAE DTAA

Nov 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-631-ITAT-2023(DEL)
  • Tax Payer : Campus Eai India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec.115BBE inapplicable on income voluntarily surrendered, left undoubted by Revenue; Quashes rectification

Nov 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-642-ITAT-2023(DEL)
  • Tax Payer : Tapesh Tyagi
Income tax Appellate Tribunal

ITAT: Royalty taxable under Swiss DTAA on 'receipt basis', regardless of Form 3CEB disclosure

Nov 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-646-ITAT-2023(Bang)
  • Tax Payer : ABB Switzerland Ltd
High Court

HC: Quashes reassessment proceedings based on allegation in concluded reassessment; Rejects Ashish Agarwal plea

Nov 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-653-HC-2023(DEL)
  • Tax Payer : Arun Khanna
High Court

HC: Revenue can lodge unadjudicated claims before IRP; Quashes subsequent demand

Nov 03, 2023
  • In Favour of Assessee
  • Citation Number : TS-652-HC-2023(DEL)
  • Tax Payer : Rishi Ganga Power Corporation Ltd
Foreign Court

FC: Peru's Apex Court holds furnishing TRC before payment 'not sine qua non' for treaty benefits

Nov 03, 2023
  • In Favour of Assessee
  • Citation Number : TS-650-FC-2023(PERU)
  • Tax Payer : Fitesa Peru Sociedad Anonima Cerrada
High Court

HC: Quashes Rs.257 Cr. tax-demand against Tata Steel, approves ‘Clean Slate’ on acquiring Bhushan Steel

Nov 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-648-HC-2023(DEL)
  • Tax Payer : Tata Steel Limited
Income tax Appellate Tribunal

ITAT: Shree Sai Baba Sansthan 'charitable & religious', anonymous donations not taxable

Nov 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-645-ITAT-2023(Mum)
  • Tax Payer : Shree Sai Baba Sansthan Trust (Shridi)
Supreme Court

SC: Dismisses Revenue’s SLP on Sec.44BB applicability on service tax, against Uttarakhand HC Ruling

Nov 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-647-SC-2023
  • Tax Payer : Vantage International Management Co
High Court

HC: ITR-filing date, not defect-removal date, relevant for calculating Sec.143(2) limitation

Nov 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-643-HC-2023(DEL)
  • Tax Payer : SMC Comtrade Ltd
High Court

HC: Passive use of telecom towers eligible for depreciation, construes Sec.32(1) widely

Nov 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-644-HC-2023(DEL)
  • Tax Payer : Indus Towers Ltd
Income tax Appellate Tribunal

ITAT: Reassessment of Cricket South Africa void; Revenue initiated proceedings in 'cavalier manner'

Oct 31, 2023
  • In Favour of Assessee
  • Citation Number : TS-639-ITAT-2023(DEL)
  • Tax Payer : Cricket South Africa (NPC)
High Court

HC: System default 'standard excuse' on refund-delay; Seeks PMO's, Law & Finance Ministries' intervention

Oct 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-641-HC-2023(BOM)
  • Tax Payer : Matrix Publicities and Media India Pvt. Ltd
High Court

HC: Revenue slept over assessment proceedings for 6 months, CBDT needs to sensitize officers

Oct 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-640-HC-2023(BOM)
  • Tax Payer : Nirjay Securities P. Ltd
Income tax Appellate Tribunal

ITAT: Mauritian entity not conduit, eligible for treaty exemption; GAAR 'academic' since uninvoked

Oct 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-638-ITAT-2023(DEL)
  • Tax Payer : ACCION Africa-Asia Investment Company
Income tax Appellate Tribunal

ITAT: Rules on Sec.80-IB deduction w.r.t subsequent years, approval-date & proportionate allowance

Oct 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-623-ITAT-2023(Ahd)
  • Tax Payer : Parshwanath Corporation
Income tax Appellate Tribunal

ITAT: Order passed with demand & penalty notice culminates assessment, subsequent orders non est

Oct 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-637-ITAT-2023(DEL)
  • Tax Payer : Defsys Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rules on depreciation on intangible assets, bad debt claim & impairment loss allowability

Oct 28, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-630-ITAT-2023(Mum)
  • Tax Payer : Messe Frankfurt Trade Fairs India Pvt Limited