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Rulings ( 11632 results )
High Court
HC: Quashes reassessment as contents of TEP filed by senior Revenue official taken as gospel truth
Oct 28, 2023
- In Favour of Assessee
- Citation Number : TS-632-HC-2023(DEL)
- Tax Payer : Pradyot K. Misra
Income tax Appellate Tribunal
ITAT: Recalls order on non-consideration of Jurisdictional HC ruling over Sec.68 addition
Oct 28, 2023
- In Favour of Assessee
- Citation Number : TS-634-ITAT-2023(DEL)
- Tax Payer : M. A. Projects (P) Ltd
Income tax Appellate Tribunal
ITAT: DDT distinct from liability under regular assessment; Quashes revision sans separate DDT order
Oct 27, 2023
- In Favour of Assessee
- Citation Number : TS-636-ITAT-2023(Kol)
- Tax Payer : Bijni Dooars Tea Company Ltd
Foreign Court
FC: Nigerian Court holds incidental non-freight income ineligible for exemption under Art.8
Oct 27, 2023
- In Favour of Revenue
- Citation Number : TS-635-FC-2023(NIG)
- Tax Payer : CMA CGM Delmas SA
High Court
HC: Quashes prosecution for tax-evasion & ITR-delay as assessment remitted for de novo consideration
Oct 26, 2023
- In Favour of Assessee
- Citation Number : TS-633-HC-2023(MAD)
- Tax Payer : S. Arputharaj
High Court
HC: Allows Sec.115BAA concessional tax-rate where technical error caused Form 10-IC e-filing delay
Oct 26, 2023
- In Favour of Assessee
- Citation Number : TS-625-HC-2023(GUJ)
- Tax Payer : KGY Glass Industries (P) Ltd
High Court
HC: Upholds Sec.153C proceedings as letter communicating 'satisfaction note sans DIN' contained DIN
Oct 25, 2023
- In Favour of Revenue
- Citation Number : TS-629-HC-2023(KER)
- Tax Payer : South Coast Spices Exports Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Interprets “and” as “or” in S.144C(15); Holds procedural law has retrospective application
Oct 25, 2023
- In Favour of Revenue
- Citation Number : TS-627-ITAT-2023(PUN)
- Tax Payer : Mr. Abrar Fakirmohmmad Shaikh
High Court
HC: Quashes ITAT's ex-parte order directing information-sharing across regulators on accommodation entries
Oct 25, 2023
- In Favour of Assessee
- Citation Number : TS-626-HC-2023(BOM)
- Tax Payer : Naresh Manakchand Jain
High Court
HC: IT & Admin. services provided by Bio-Rad Singapore not FTS, 'make available' not satisfied
Oct 23, 2023
- In Favour of Assessee
- Citation Number : TS-624-HC-2023(DEL)
- Tax Payer : Bio-Rad Laboratories (Singapore) Pte Ltd
Income tax Appellate Tribunal
ITAT: McKinsey not taxable for statistical & qualitative inputs as FTS or business income
Oct 23, 2023
- In Favour of Assessee
- Citation Number : TS-622-ITAT-2023(Mum)
- Tax Payer : McKinsey & Company Singapore Pte Ltd
Income tax Appellate Tribunal
ITAT: Allows revaluation loss on inter-company & LC payables due to forex fluctuation
Oct 21, 2023
- In Favour of Both, Partially
- Citation Number : TS-607-ITAT-2023(Mum)
- Tax Payer : Bunge India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Recalls order holding 'IT Infrastructure use' taxable as industrial royalty in India-Belgium DTAA
Oct 21, 2023
- In Favour of Assessee
- Citation Number : TS-621-ITAT-2023(PUN)
- Tax Payer : Bekaert Industries Private Limited
Income tax Appellate Tribunal
ITAT: Assessee discharged Sec.68 onus, Revenue failed to examine; Deletes addition
Oct 21, 2023
- In Favour of Assessee
- Citation Number : TS-618-ITAT-2023(Ahd)
- Tax Payer : Divine Multimedia (India) Ltd
High Court
HC: Upholds Sec.35(2AB) deduction as delay in Form-3CL not attributable to Assessee
Oct 21, 2023
- In Favour of Assessee
- Citation Number : TS-612-HC-2023(GUJ)
- Tax Payer : Schaeffler India Ltd
Foreign Court
FC: Mexican Court holds technical assistance not business activity, rejects treaty benefits
Oct 20, 2023
- In Favour of Revenue
- Citation Number : TS-620-FC-2023(MEX)
- Tax Payer : Anonymous
High Court
HC: Treats Sec.201 order as SCN corrigendum for Cooperative Bank's TDS-default; Directs proceedings
Oct 20, 2023
- In Favour of Both, Partially
- Citation Number : TS-619-HC-2023(MAD)
- Tax Payer : Thiruvannamalai District Central Cooperative Bank Limited
Supreme Court
SC: Lays down law on tax treaty interpretation, rejects ' black letter' approach; Upholds Legislative primacy
Oct 19, 2023
- In Favour of Revenue
- Citation Number : TS-616-SC-2023
- Tax Payer : Nestle SA
Income tax Appellate Tribunal
ITAT: Revenue to decide taxability on 'use of' ICT infrastructure under prevailing treaty provisions
Oct 19, 2023
- In Favour of Both, Partially
- Citation Number : TS-617-ITAT-2023(PUN)
- Tax Payer : Vanderlande Industries Private Limited
High Court
HC: Deloitte’s subscription fees, received from member firms, non-taxable as mutuality tests satisfied
Oct 18, 2023
- In Favour of Assessee
- Citation Number : TS-615-HC-2023(DEL)
- Tax Payer : Deloitte Touche Tohmastu