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Rulings ( 11633 results )

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Income tax Appellate Tribunal

ITAT: Rental income from land leased out for agricultural purpose qualifies as agriculture income

Sep 09, 2023
  • In Favour of Assessee
  • Citation Number : TS-515-ITAT-2023(Mum)
  • Tax Payer : Vinayak Sudhakar Malkotagi
High Court

HC: Dismisses writ challenging rejection of Sec.197 application for alternative statutory remedy

Sep 09, 2023
  • In Favour of Revenue
  • Citation Number : TS-504-HC-2023(P & H)
  • Tax Payer : Coforge Solutions Pvt. Ltd
Foreign Court

FC: Polish Apex Court rules economic dependence & authority to conclude contracts essential for DAPE

Sep 08, 2023
  • In Favour of Assessee
  • Citation Number : TS-1059-FC-2022(POL)
  • Tax Payer : Anonymous
High Court

HC: Sec.151 sanction requisites not diluted by TOLA Notifications & CBDT Instruction; Quashes reassessment proceedings

Sep 08, 2023
  • In Favour of Assessee
  • Citation Number : TS-516-HC-2023(BOM)
  • Tax Payer : Siemens Financial Services Pvt Ltd
Income tax Appellate Tribunal

ITAT: Services of background screening & investigation of potential employees neither royalty nor FTS

Sep 08, 2023
  • In Favour of Assessee
  • Citation Number : TS-509-ITAT-2023(DEL)
  • Tax Payer : HireRight Ltd
High Court

HC: Absent taxability, 'TDS under protest' refundable to deductor; Invokes 'unjust enrichment' doctrine

Sep 07, 2023
  • In Favour of Assessee
  • Citation Number : TS-513-HC-2023(BOM)
  • Tax Payer : Grasim Industries Ltd
Income tax Appellate Tribunal

ITAT: Directs information-sharing on accommodation entry racket across regulators; Upholds Rs.90 Cr. addition

Sep 07, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-511-ITAT-2023(Mum)
  • Tax Payer : Naresh Manakchand Jain
High Court

HC: Overlooking Assessee's reply, denying sufficient response-time violates natural justice; Remands assessment

Sep 07, 2023
  • In Favour of Assessee
  • Citation Number : TS-510-HC-2023(DEL)
  • Tax Payer : APHV India Investco. Private Limited
High Court

HC: Group companies not taxable under Sec.68 since undisclosed income 'settled' by flagship company

Sep 06, 2023
  • In Favour of Assessee
  • Citation Number : TS-508-HC-2023(DEL)
  • Tax Payer : Surya Agrotech Infrastructure Limited
High Court

HC: Quashes Sec.153C assessment for absence of incriminating material, Sec.143(2) notice & DIN

Sep 06, 2023
  • In Favour of Assessee
  • Citation Number : TS-506-HC-2023(BOM)
  • Tax Payer : Ashok Commercial Enterprises
Income tax Appellate Tribunal

ITAT: DCF based consideration for share-sale more than NAV, finds Revenue's tinkering unjustified

Sep 05, 2023
  • In Favour of Assessee
  • Citation Number : TS-503-ITAT-2023(Mum)
  • Tax Payer : Nearby Pte. Limited
Supreme Court

SC: Expounds on procedure governing admission of appeal under Sec.260A; Sets aside HC ruling

Sep 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-502-SC-2023
  • Tax Payer : Bikram Singh
Income tax Appellate Tribunal

ITAT: IUC charges not taxable as royalty; Absent PE, rejects taxability as business income

Sep 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-501-ITAT-2023(Bang)
  • Tax Payer : Al Telekom
Income tax Appellate Tribunal

ITAT: Rejects taxability as neither reference made to DVO nor registered valuer's report considered

Sep 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-498-ITAT-2023(Mum)
  • Tax Payer : Elvis Zepherin Crasto
Income tax Appellate Tribunal

ITAT: Interest paid on borrowings allowable against FD income if reasonable nexus exists

Sep 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-494-ITAT-2023(Mum)
  • Tax Payer : D D & Co.
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Sets aside order as alleged benami transaction pertains pre-amendment era; Follow Ganpati Dealcom

Sep 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-493-PBPTAT-2023(DEL)
  • Tax Payer : Chou KutongManche
Income tax Appellate Tribunal

ITAT: Services provided on year-to-year demonstrates 'make available' not satisfied; Rejects FIS taxability

Sep 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-491-ITAT-2023(DEL)
  • Tax Payer : Bain & Company, Inc.
Income tax Appellate Tribunal

ITAT: BVI Co.'s Singapore subsidiary eligible for treaty benefits; Revenue's 'pre-conceived mind' behind denial

Sep 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-500-ITAT-2023(DEL)
  • Tax Payer : The Golden State Capital Ptv Ltd
Foreign Court

FC: Spanish Supreme Court holds burden to prove abusive tax practices lies on Revenue

Sep 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-496-FC-2023(SPN)
  • Tax Payer : Glory Nory, S.L.
High Court

HC: Quashes 'appeal effect' notices issued to United Spirits; Revenue to decide Rs.87 Cr. refund

Sep 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-497-HC-2023(KAR)
  • Tax Payer : United Spirits Limited