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Rulings ( 11633 results )

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Foreign Court

FC: Spanish Apex Court upholds royalty taxation on data transfer covered under 'ICS experience'

Jul 28, 2023
  • In Favour of Revenue
  • Citation Number : TS-1055-FC-2022(SPN)
  • Tax Payer : Nintendo Ibérica, S.A.
High Court

HC: CBDT's Compounding Guildelines cannot prescribe limitation as none provided in Act

Jul 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-409-HC-2023(BOM)
  • Tax Payer : Sofitel Realty LLP
High Court

HC: Quashes 'tax-evasion' prosecution as ITAT exonerated Assessee from penalty on presumptive addition

Jul 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-411-HC-2023(MAD)
  • Tax Payer : TVH Energy Resources Pvt. Ltd
High Court

HC: Quashes Sec.148A(b) notices, issued post Ashish Agarwal ruling, for delayed mail

Jul 26, 2023
  • In Favour of Assessee
  • Citation Number : TS-410-HC-2023(DEL)
  • Tax Payer : Jindal Exports And Imports Private Limited
Income tax Appellate Tribunal

ITAT: Valid lease no prerequisite for TCS on 'compounding fee' received from illegal miners

Jul 26, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-408-ITAT-2023(RAI)
  • Tax Payer : District Mining Officer
Income tax Appellate Tribunal

ITAT: Grants conditional stay to TRC-holding Mauritian Co. on LTCG tax-demand

Jul 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-407-ITAT-2023(DEL)
  • Tax Payer : India Property (Mauritius) Company II
High Court

HC: Vodafone not liable for TDS on connectivity & bandwidth charges; Rejects 'process royalty' plea

Jul 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-406-HC-2023(KAR)
  • Tax Payer : Vodafone Idea Limited (Formerly Known As M/S Vodafone Mobile Services Ltd.)
Income tax Appellate Tribunal

ITAT: Rejects taxability of outstanding deposits as Sec.41(1) twin conditions not satisfied

Jul 24, 2023
  • In Favour of Assessee
  • Citation Number : TS-403-ITAT-2023(DEL)
  • Tax Payer : HINDUSTAN COCA COLA BEVERAGES PVT. LTD.
Supreme Court

SC: Dismisses Sikkimese companies' review petitions on residential status issue

Jul 24, 2023
  • In Favour of Revenue
  • Citation Number : TS-405-SC-2023
  • Tax Payer : Mansarovar Commercial Pvt Ltd
Income tax Appellate Tribunal

ITAT: Disallows marketing expense due to Ind AS 115 & matching concept

Jul 22, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-385-ITAT-2023(Kol)
  • Tax Payer : Bengal Peerless Housing Development Company Limited
Income tax Appellate Tribunal

ITAT: Confirms addition of ‘demonetisation deposit’; Rejects plea of cash gift on marriage

Jul 22, 2023
  • In Favour of Revenue
  • Citation Number : TS-401-ITAT-2023(CHNY)
  • Tax Payer : Karthick Natarajan
Income tax Appellate Tribunal

ITAT: CCD 'debt instrument' until conversion into equity; Interest allowable as revenue expenditure

Jul 22, 2023
  • In Favour of Assessee
  • Citation Number : TS-404-ITAT-2023(DEL)
  • Tax Payer : Religare Finvest Ltd
High Court

HC: Sets aside ITSC's order lacking reason for taxing interest before due date

Jul 22, 2023
  • In Favour of Assessee
  • Citation Number : TS-381-HC-2023(BOM)
  • Tax Payer : Indusind Bank Ltd
High Court

HC: Excess depreciation withdrawn before detection by Revenue, penalty not sustainable

Jul 22, 2023
  • In Favour of Assessee
  • Citation Number : TS-395-HC-2023(GUJ)
  • Tax Payer : Axis Bank Ltd
High Court

HC: Oil Rig's entry in India relevant for construing PE instead of actual drilling

Jul 21, 2023
  • In Favour of Revenue
  • Citation Number : TS-402-HC-2023(BOM)
  • Tax Payer : Deep Drilling 1 Pte. Ltd
Foreign Court

FC: UK's Upper Tribunal holds full tax liability under domestic law decisive for DTAA residency

Jul 21, 2023
  • In Favour of Assessee
  • Citation Number : TS-400-FC-2023(UK)
  • Tax Payer : GE Financial Investments
Income tax Appellate Tribunal

ITAT: No profit attribution to Hitachi’s PE as loss incurred globally; Follows Nokia Solutions

Jul 21, 2023
  • In Favour of Assessee
  • Citation Number : TS-398-ITAT-2023(DEL)
  • Tax Payer : Hitachi Ltd
High Court

HC: Subsequent & contradictory AAR ruling not binding on Assessee; Quashes reassessment notices

Jul 20, 2023
  • In Favour of Assessee
  • Citation Number : TS-394-HC-2023(BOM)
  • Tax Payer : Usha Eswar
Income tax Appellate Tribunal

ITAT: Conceptual & aesthetic design provided for 'Statue of Unity', not FTS/FIS

Jul 20, 2023
  • In Favour of Assessee
  • Citation Number : TS-397-ITAT-2023(DEL)
  • Tax Payer : Michael Graves Design Group Inc.
High Court

HC: Upholds tax credit on 'exempt' Thai dividend; Endorses plain reading of DTAA

Jul 20, 2023
  • In Favour of Assessee
  • Citation Number : TS-396-HC-2023(DEL)
  • Tax Payer : Polyplex Corporation Ltd