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Rulings ( 11633 results )
Income tax Appellate Tribunal
ITAT: Fox International's revenue from distribution of channels not royalty; Follows MSM Satellite ruling
Aug 31, 2023
- In Favour of Assessee
- Citation Number : TS-495-ITAT-2023(Mum)
- Tax Payer : Fox International Channels (US) Inc {now known as TFCF International Channels (US). Inc}
High Court
HC: Denies special treatment to taxpayers under Portuguese Civil Code for 'deemed dividend' taxability
Aug 31, 2023
- In Favour of Revenue
- Citation Number : TS-492-HC-2023(BOM)
- Tax Payer : Dattaprasad Kamat
Income tax Appellate Tribunal
ITAT: Revenue to decide Sec.10AA claim as Assessee filed Form 56F during assessment proceedings
Aug 30, 2023
- In Favour of Assessee
- Citation Number : TS-488-ITAT-2023(CHNY)
- Tax Payer : Equiniti India Private Limited
High Court
HC: Amalgamation with Sun Pharma 'smoke screen' for tax-evasion; Directs denovo assessment
Aug 30, 2023
- In Favour of Revenue
- Citation Number : TS-489-HC-2023(MAD)
- Tax Payer : Dadha Pharma Pvt. Ltd
District Court
DC: Discharges Assessee from prosecution under ITA as income already assessed under BMA
Aug 29, 2023
- In Favour of Assessee
- Citation Number : TS-487-DC-2023(DEL)
- Tax Payer : Ritu Khaitan
Income tax Appellate Tribunal
ITAT: Revenue duty-bound to rework valuation after rejecting Assessee's method under Sec.56(2)(viib)
Aug 29, 2023
- In Favour of Assessee
- Citation Number : TS-486-ITAT-2023(DEL)
- Tax Payer : Movefast Automobiles Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Receipts from design services taxable as FTS since contract satisfied make available clause
Aug 28, 2023
- In Favour of Assessee
- Citation Number : TS-485-ITAT-2023(DEL)
- Tax Payer : Gensler Singapore Private Limited
Income tax Appellate Tribunal
ITAT: No royalty on 'Cricket Australia' for live & non-live transmission; Follows Fox & New Skies rulings
Aug 28, 2023
- In Favour of Assessee
- Citation Number : TS-482-ITAT-2023(DEL)
- Tax Payer : Cricket Australia
Income tax Appellate Tribunal
ITAT: Revenue bound to give advance tax credit inadvertently left unclaimed in ITR
Aug 26, 2023
- In Favour of Assessee
- Citation Number : TS-474-ITAT-2023(Mum)
- Tax Payer : Damco India Pvt. Ltd
High Court
HC: Sec.80-IC deduction allowable when granted in initial and subsequent AYs
Aug 26, 2023
- In Favour of Assessee
- Citation Number : TS-470-HC-2023(CAL)
- Tax Payer : C And E Limited
High Court
HC: Quashes revision for lacking inquiry & violating natural justice; Imposes Rs.10,000 cost
Aug 26, 2023
- In Favour of Assessee
- Citation Number : TS-464-HC-2023(ALL)
- Tax Payer : M.L. Chains
High Court
HC: Directs refund with interest where demand adjusted in haste & contrary to law
Aug 26, 2023
- In Favour of Assessee
- Citation Number : TS-472-HC-2023(DEL)
- Tax Payer : Jindal Stainless Ltd
High Court
HC: Quashes Sec.271C penalty order passed after 11 years from completion of assessment
Aug 26, 2023
- In Favour of Assessee
- Citation Number : TS-480-HC-2023(DEL)
- Tax Payer : HINDUSTAN COCA COLA BEVERAGES PVT. LTD.
Income tax Appellate Tribunal
ITAT: AO/CIT(A) inherently empowered to condone delay in application for immunity from Sec.270A penalty
Aug 25, 2023
- In Favour of Assessee
- Citation Number : TS-483-ITAT-2023(HYD)
- Tax Payer : Nirajita Mitra
Foreign Court
FC: German Federal Court holds exemption under a treaty cannot be overridden basis another treaty
Aug 25, 2023
- In Favour of Assessee
- Citation Number : TS-1058-FC-2022
- Tax Payer : Undisclosed
Income tax Appellate Tribunal
ITAT: Rejects taxability as core software business not conducted by foreign employees visiting India
Aug 25, 2023
- In Favour of Assessee
- Citation Number : TS-481-ITAT-2023(DEL)
- Tax Payer : Automation Anywhere Inc.
High Court
HC: Rejects to condone Revenue's appeal-filing delay of 498 days; Reprimands for dereliction of duty
Aug 24, 2023
- In Favour of Assessee
- Citation Number : TS-479-HC-2023(DEL)
- Tax Payer : National Fertilizers Ltd
Income tax Appellate Tribunal
ITAT: Demonetisation deposits not taxable where Assessee maintained cash for business operations & exigencies
Aug 24, 2023
- In Favour of Both, Partially
- Citation Number : TS-478-ITAT-2023(DEL)
- Tax Payer : Jagson International Ltd
Income tax Appellate Tribunal
ITAT: Subscription fees for watching pre-recorded video courses, not taxable as royalty
Aug 24, 2023
- In Favour of Assessee
- Citation Number : TS-477-ITAT-2023(Bang)
- Tax Payer : Pluralsight LLC
Income tax Appellate Tribunal
ITAT: Interest certificate no prerequisite for realtor claiming Sec.24(b) deduction; Quashes revision
Aug 23, 2023
- In Favour of Assessee
- Citation Number : TS-475-ITAT-2023(Mum)
- Tax Payer : The Manjri Stud Farm Pvt. Ltd