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Rulings ( 11633 results )
Income tax Appellate Tribunal
ITAT: Manual assessment order sans DIN ‘non est’; Subsequent DIN intimation violates CBDT Circular
Sep 16, 2023
- In Favour of Assessee
- Citation Number : TS-530-ITAT-2023(Kol)
- Tax Payer : Linde India Ltd
High Court
HC: Quashes TDS proceedings where recipient not liable to tax; Reaffirms Mahindra ruling
Sep 16, 2023
- In Favour of Assessee
- Citation Number : TS-532-HC-2023(BOM)
- Tax Payer : Red Hat India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: TDS on ESOP provision crystallises with exercise of option not when granted
Sep 16, 2023
- In Favour of Assessee
- Citation Number : TS-499-ITAT-2023(Mum)
- Tax Payer : Total Energies Marketing India Pvt. Ltd
Supreme Court
SC: Tax-credit allowable on dividend exempt under Oman's domestic law; Upholds Delhi HC ruling
Sep 16, 2023
- In Favour of Assessee
- Citation Number : TS-533-SC-2023
- Tax Payer : Krishak Bharati Cooperative Ltd.
High Court
HC: Sets aside reassessment proceedings initiated against Singapore entity over foreign remittance & not submitting SPA
Sep 15, 2023
- In Favour of Assessee
- Citation Number : TS-536-HC-2023(DEL)
- Tax Payer : Quickroutes Internatioanl Private Limited
Foreign Court
FC: Dutch Court upholds relevancy of 'actual' management for deciding place of 'effective' management
Sep 15, 2023
- In Favour of Revenue
- Citation Number : TS-535-FC-2023(NETH)
- Tax Payer : X BV
Supreme Court
SC: Expounds on scope of Sec.80P deduction, interplay of Banking Regulation & NABARD Acts
Sep 14, 2023
- In Favour of Assessee
- Citation Number : TS-528-SC-2023
- Tax Payer : Kerala State Co-operative Agricultural and Rural Development Bank Ltd
Income tax Appellate Tribunal
ITAT: Cognizant’s Rs.19,000 Cr. buyback through Court approved scheme 'colourable device', attracts DDT
Sep 14, 2023
- In Favour of Revenue
- Citation Number : TS-531-ITAT-2023(CHNY)
- Tax Payer : Cognizant Technology - Solutions India Pvt. Ltd
High Court
HC: Remits assessment as SCN sent to non-designated email, though uploaded on portal
Sep 14, 2023
- In Favour of Assessee
- Citation Number : TS-529-HC-2023(MAD)
- Tax Payer : Indian Bank
Supreme Court
SC: Disposes of SLP involving constitutionality of Sec.144B(9) retro-amendment as assessment remitted by HC
Sep 13, 2023
- In Favour of Both, Partially
- Citation Number : TS-526-SC-2023
- Tax Payer : Sapna Flour Mills Ltd
Income tax Appellate Tribunal
ITAT: Rejects reopening of assessment concluded prior to introduction of 16 years extended limitation
Sep 13, 2023
- In Favour of Assessee
- Citation Number : TS-525-ITAT-2023(DEL)
- Tax Payer : Anand Persad Jaiswal
Income tax Appellate Tribunal
ITAT: Absent corroborative material, Sec.68 inapplicable on foreign income remittance in NRE Account
Sep 13, 2023
- In Favour of Assessee
- Citation Number : TS-514-ITAT-2023(Ahd)
- Tax Payer : Aswat Juned Motiwala
High Court
HC: 'Brand Name' akin to trademarks, qualifies for depreciation as intangible asset
Sep 12, 2023
- In Favour of Assessee
- Citation Number : TS-523-HC-2023(DEL)
- Tax Payer : Kuantum Papers Ltd
Income tax Appellate Tribunal
ITAT: Indian AE, sans IRDAI licence, incapable of executing insurance contracts; Rejects DAPE plea
Sep 12, 2023
- In Favour of Assessee
- Citation Number : TS-519-ITAT-2023(Mum)
- Tax Payer : RGA International Reinsurance Company Limited
High Court
HC: Revenue to re-decide condonation of ITR-filing delay after 25 years by re-constructing record
Sep 12, 2023
- In Favour of Assessee
- Citation Number : TS-521-HC-2023(ALL)
- Tax Payer : Kailash Chand Agarwal
High Court
HC: Reduces Amazon-US' TDS from 16% to '10% less 2%-EL' on Amazon-India's web services payments
Sep 11, 2023
- In Favour of Assessee
- Citation Number : TS-520-HC-2023(DEL)
- Tax Payer : Amazon Web Services India Pvt Ltd & Anr
Income tax Appellate Tribunal
ITAT: Compensation for waiving off ‘right to sue’ capital receipt not chargeable to tax
Sep 11, 2023
- In Favour of Assessee
- Citation Number : TS-505-ITAT-2023(Mum)
- Tax Payer : Virendra Bhavanji Gala
Income tax Appellate Tribunal
ITAT: Bombardier’s offshore supplies non-taxable; Follows consistency & group concern's ruling
Sep 09, 2023
- In Favour of Assessee
- Citation Number : TS-517-ITAT-2023(DEL)
- Tax Payer : Bombardier Transportation Signal (Thailand) Limited
Income tax Appellate Tribunal
ITAT: Restores issue of Nil TDS on 'technical support services' for Airport Authority of India
Sep 09, 2023
- In Favour of Assessee
- Citation Number : TS-507-ITAT-2023(DEL)
- Tax Payer : AIRPORT AUTHORITY OF INDIA
Income tax Appellate Tribunal
ITAT: Sec.80P deduction allowable through belated return as FA 2021 amendment to Sec.143(1)(a)(v) prospective
Sep 09, 2023
- In Favour of Assessee
- Citation Number : TS-512-ITAT-2023(PAN)
- Tax Payer : Bhagyalaxmi Co-Operative Credit Society Ltd