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Rulings ( 11632 results )

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High Court

HC: Sec.144C mandate not diluted by revisionary powers; Draft order 'substantive' requirement

Oct 18, 2023
  • In Favour of Assessee
  • Citation Number : TS-614-HC-2023(DEL)
  • Tax Payer : Sinogas Management Pte Ltd
High Court

HC: Reiterates law on scope of limited scrutiny; Holds assessment beyond Revenue's jurisdiction

Oct 18, 2023
  • In Favour of Assessee
  • Citation Number : TS-613-HC-2023(CAL)
  • Tax Payer : Weilburger Coatings (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec.143(1) adjustment inconsequential sans corresponding addition in assessment order; Doctrine of Merger applicable

Oct 17, 2023
  • In Favour of Assessee
  • Citation Number : TS-611-ITAT-2023(Mum)
  • Tax Payer : National Stock Exchange of India Limited
Income tax Appellate Tribunal

ITAT: Grants stay to Mauritian entity against Rs.101 Cr. demand on furnishing 20% bank guarantee

Oct 17, 2023
  • In Favour of Assessee
  • Citation Number : TS-610-ITAT-2023(DEL)
  • Tax Payer : AEP Investments (Mauritius) Ltd
District Court

DC: Discharges Gautam Khaitan of tax-evasion prosecution under ITA on income assessed under BMA

Oct 17, 2023
  • In Favour of Assessee
  • Citation Number : TS-608-DC-2023(DEL)
  • Tax Payer : Gautam Khaitan
Supreme Court

SC: Applies 'Nature of Original Obligation' test to decide variable Telecom Licence Fee's characterisation

Oct 16, 2023
  • In Favour of Revenue
  • Citation Number : TS-605-SC-2023
  • Tax Payer : Bharti Hexacom Ltd. & Others
Income tax Appellate Tribunal

ITAT: Non-disclosure of interest on tax-refund in ITR 'bona fide'; Deletes Sec.270A penalty

Oct 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-606-ITAT-2023(Mum)
  • Tax Payer : Kavita Jasjit Singh
High Court

HC: Dispenses with personal attendance before Trial Court under BMA proceedings, quashes arrest warrant

Oct 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-604-HC-2023(CAL)
  • Tax Payer : Prerna Chopra
Income tax Appellate Tribunal

ITAT: Subsidy via VAT refund for setup or expansion of manufacturing facility 'capital receipt'

Oct 14, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-596-ITAT-2023(CHNY)
  • Tax Payer : Hyundai Motor India Limited
High Court

HC: Rules on limitation period for assessment orders in light of TOLA Notifications

Oct 14, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-599-HC-2023(MAD)
  • Tax Payer : Agni Estates and Foundations Private Limited
High Court

HC: Dismisses writ against reassessment proceedings, relies on SC's Anshul Jain Order

Oct 14, 2023
  • In Favour of Revenue
  • Citation Number : TS-602-HC-2023(ALL)
  • Tax Payer : Vivek Saran Agarwal
High Court

HC: Increasing interest is Exchequer's loss, demands reasons behind delay while granting refund

Oct 14, 2023
  • In Favour of Assessee
  • Citation Number : TS-601-HC-2023(DEL)
  • Tax Payer : AON Consulting Private Limited
High Court

HC: Assessee suddenly woke up from slumber; Over 1000 days' appeal-filing delay not condonable

Oct 14, 2023
  • In Favour of Revenue
  • Citation Number : TS-600-HC-2023(MAD)
  • Tax Payer : Royal Stitches P Ltd
Income tax Appellate Tribunal

ITAT: Sec.56(2)(viib) inapplicable to loan conversion; Revenue cannot pick & choose valuation method

Oct 13, 2023
  • In Favour of Assessee
  • Citation Number : TS-603-ITAT-2023(CHANDI)
  • Tax Payer : I.A. Hydro Energy Pvt. Ltd
Foreign Court

FC: French Court holds Revenue cannot allege profit-transfer to related parties without tangible material

Oct 13, 2023
  • In Favour of Assessee
  • Citation Number : TS-597-FC-2023(FRN)
  • Tax Payer : SAS Arrow Generiques
High Court

HC: Sec.56(2)(vii)(c) inapplicable to right-shares issued in proportion to own & relatives shareholding

Oct 13, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-598-HC-2023(GUJ)
  • Tax Payer : Jigar Jashwantlal Shah
High Court

HC: Rejects recall application's dismissal as time-barred under Sec.254(2); ITAT to re-decide by Rule 24

Oct 12, 2023
  • In Favour of Assessee
  • Citation Number : TS-590-HC-2023(ALL)
  • Tax Payer : Purnagiri Rice Mill
High Court

HC: Original assessment not expunged by CIT(A), upholds Sec.220(2) interest from first demand notice

Oct 12, 2023
  • In Favour of Assessee
  • Citation Number : TS-594-HC-2023(AP)
  • Tax Payer : A.S. Krishna And Company Private Limited
High Court

HC: Rejects Sec.68 addition as Revenue failed to prove round-tripping through Mauritian entity

Oct 12, 2023
  • In Favour of Assessee
  • Citation Number : TS-595-HC-2023(DEL)
  • Tax Payer : Azure Retreat Pvt Ltd
Income tax Appellate Tribunal

ITAT: Absent profit distortion, rejects Revenue's change in accounting method for real-estate developer

Oct 12, 2023
  • In Favour of Assessee
  • Citation Number : TS-593-ITAT-2023(PUN)
  • Tax Payer : S.S. Group, 9, Siddhivinayak