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Rulings ( 11633 results )

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Income tax Appellate Tribunal

ITAT: Deletes addition as business model justified substantial mismatch between Form 26AS & actual income

Jul 10, 2023
  • In Favour of Assessee
  • Citation Number : TS-372-ITAT-2023(Mum)
  • Tax Payer : Connect Residuary Pvt.Ltd
Income tax Appellate Tribunal

ITAT: TDS by IBM India on 'foreign assignment allowance', no reason to tax employees

Jul 10, 2023
  • In Favour of Assessee
  • Citation Number : TS-364-ITAT-2023(HYD)
  • Tax Payer : Tadimarri Prasanth Reddy
Income tax Appellate Tribunal

ITAT: Upholds Sec.143(1) adjustment of Individual's Club Membership Fees as capital expenditure

Jul 08, 2023
  • In Favour of Revenue
  • Citation Number : TS-365-ITAT-2023(Mum)
  • Tax Payer : BalrajsinghJagjitsingh Kharbanda
Income tax Appellate Tribunal

ITAT: Directs Revenue to enquire marketing agency for deciding true nature of expenditure

Jul 08, 2023
  • In Favour of None/NA
  • Citation Number : TS-352-ITAT-2023(Mum)
  • Tax Payer : Ari Healthcare Pvt. Ltd
High Court

HC: Directs release of seized gold where no demand pending against Assessee

Jul 08, 2023
  • In Favour of Assessee
  • Citation Number : TS-366-HC-2023(GUJ)
  • Tax Payer : Praveenbhai Girdharilal Agarwal
High Court

HC: 'Active PAN' no justification to initiate reassessment against deceased person, defect incurable

Jul 08, 2023
  • In Favour of Assessee
  • Citation Number : TS-367-HC-2023(BOM)
  • Tax Payer : Dhirendra Bhupendra Sanghvi
High Court

HC: Reiterates legal position on 'substantial question of law', disputes over facts & circumstances not covered

Jul 08, 2023
  • In Favour of Assessee
  • Citation Number : TS-370-HC-2023(GUJ)
  • Tax Payer : Prabodhchandra Jayantilal Patel
High Court

HC: IT Act prevails over MSMED Act for Special Audit Fee dispute with IT Dept.

Jul 07, 2023
  • In Favour of Revenue
  • Citation Number : TS-371-HC-2023(DEL)
  • Tax Payer : MICRO AND SMALL ENTERPRISE FACILITATION COUNCIL
Income tax Appellate Tribunal

ITAT: DR’s 'conflict of interest' objection against ITAT’s Counsel for RTI case, mischievous

Jul 07, 2023
  • In Favour of Assessee
  • Citation Number : TS-369-ITAT-2023(CHNY)
  • Tax Payer : Daechang Seat Co. Ltd
Foreign Court

FC: Bulgarian Apex Court upholds beneficial ownership of royalty, basis employees, assets & control

Jul 07, 2023
  • In Favour of Assessee
  • Citation Number : TS-1053-FC-2022(BUL)
  • Tax Payer : CBS International Netherlands BV
High Court

HC: SLP admission against payee, no reason to hold payer liable for TDS

Jul 06, 2023
  • In Favour of Assessee
  • Citation Number : TS-368-HC-2023(BOM)
  • Tax Payer : Hapag Lloyd India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Distinguishes Northern Operating & Centrica rulings, holds Sec.195-TDS inapplicable on reimbursement of salary

Jul 05, 2023
  • In Favour of Assessee
  • Citation Number : TS-363-ITAT-2023(DEL)
  • Tax Payer : Serco India Pvt. Ltd
High Court

HC: Colgate Palmolive Malaysia's receipts from allowing SAP access to Indian entity not royalty

Jul 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-362-HC-2023(BOM)
  • Tax Payer : Colgate Palmolive Marketing SDN BHD
High Court

HC: Alibaba Singapore eligible for DTAA benefits; Rejects Revenue's plea on TRC & Infomedia as DAPE

Jul 03, 2023
  • In Favour of Assessee
  • Citation Number : TS-361-HC-2023(BOM)
  • Tax Payer : Alibaba.Com Singapore E-Commerce Private Ltd
High Court

HC: Quashes Sec.148 notice against Rs.679 Cr. share premium; Holds angel-tax & Sec.68 amendment, prospective

Jul 03, 2023
  • In Favour of Assessee
  • Citation Number : TS-359-HC-2023(BOM)
  • Tax Payer : SLS Energy Pvt. Ltd
High Court

HC: Settlement of lawsuit by TCS with US-deputed employees, allowable under Sec.37(1); Quashes Sec.148 notice

Jul 03, 2023
  • In Favour of Assessee
  • Citation Number : TS-360-HC-2023(BOM)
  • Tax Payer : Tata Consultancy Services Ltd
Income tax Appellate Tribunal

ITAT: Sustains addition involving transaction with commodity traders for non-fulfilment of Sec.68 prerequisites

Jul 01, 2023
  • In Favour of Revenue
  • Citation Number : TS-342-ITAT-2023(Mum)
  • Tax Payer : Advantage Overseas Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Hotel management license fees from Four Seasons, not rental but business income

Jul 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-343-ITAT-2023(DEL)
  • Tax Payer : Coronet Hotel Services & Suppliers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: No power with CIT(E) to condone delay in filing of approval for Sec.10(23C)(vi) exemption

Jul 01, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-354-ITAT-2023(RAI)
  • Tax Payer : Chhattisgarh Rajya Open School
High Court

HC: Quashes reassessment proceedings stemming from co-owner’s revisionary order as based on borrowed satisfaction

Jul 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-358-HC-2023(GUJ)
  • Tax Payer : Anilaben Rohitbhai Modi