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Rulings ( 11633 results )

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High Court

HC: Quashes reassessment proceedings as Revenue treated purchase of immovable property as sale transaction

Jul 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-353-HC-2023(DEL)
  • Tax Payer : Krishna Diagnostic Private Limited
High Court

HC: Strikes down VsV Circular's 'FAQ 61' for limiting scope of 'beneficial' VsV Act

Jun 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-356-HC-2023(BOM)
  • Tax Payer : Oerlikon Balzers Coating India Private Limited
Foreign Court

FC: Polish Apex Court holds trademark fee, not inextricably linked to cosmetics, taxable as royalty

Jun 30, 2023
  • In Favour of Revenue
  • Citation Number : TS-357-FC-2023(POL)
  • Tax Payer : Cosmetics sp. zo.o.
Income tax Appellate Tribunal

ITAT: Deletes 'undisclosed income' addition as Revenue fails to dislodge affidavit on income-source

Jun 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-351-ITAT-2023(Mum)
  • Tax Payer : Arun Kumar R. Mehta
Income tax Appellate Tribunal

ITAT: Ocean freight charges paid to Korean AE, covered by Art.8; Deletes Sec.40(a)(i) disallowance

Jun 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-350-ITAT-2023(CHNY)
  • Tax Payer : Doosan Power Systems India Pvt. Ltd
High Court

HC: Sets aside Sec.148A(b) notice, directs gathering of material on Assessee's income escapement

Jun 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-348-HC-2023(DEL)
  • Tax Payer : Home Credit India B. V.
High Court

HC: Stays Look Out Circular but imposes Rs.50,000 cost for applying last minute

Jun 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-349-HC-2023(BOM)
  • Tax Payer : Sanjay Dangi
High Court

HC: Upholds Singapore-based FII's eligibility for capital gains exemption; Rejects invocation of LoB caluse

Jun 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-346-HC-2023(BOM)
  • Tax Payer : Citicorp Investment Bank (singapore) Ltd.)
High Court

HC: Upholds Educational Institution's exemption on corpus donation; Rejects 'capitation fee' plea

Jun 26, 2023
  • In Favour of Assessee
  • Citation Number : TS-347-HC-2023(KAR)
  • Tax Payer : Rashtreeya Sikshana Samithi Trust
Income tax Appellate Tribunal

ITAT: Allows Sec.10A deduction on software development services; Rejects 'manpower supply' & 'body shopping' plea

Jun 26, 2023
  • In Favour of Assessee
  • Citation Number : TS-325-ITAT-2023(Mum)
  • Tax Payer : LTIMindtree Limited
High Court

HC: Disparity between Sec.148A(d) order & Sec.148A(b) notice, violative of natural justice

Jun 24, 2023
  • In Favour of Assessee
  • Citation Number : TS-334-HC-2023(CAL)
  • Tax Payer : Rajesh Kumar Agarwal
Income tax Appellate Tribunal

ITAT: Voluntariness no prerequisite for Sec.80G; Directs Revenue to re-verify CSR expenditure claim

Jun 24, 2023
  • In Favour of Assessee
  • Citation Number : TS-340-ITAT-2023(Mum)
  • Tax Payer : Synergia Lifesciences Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes revision against taxability of interest on enhanced compensation as Capital Gains

Jun 24, 2023
  • In Favour of Assessee
  • Citation Number : TS-332-ITAT-2023(Kol)
  • Tax Payer : The Baranagar Jute Factory PLC
Income tax Appellate Tribunal

ITAT: Absent income element, no TDS on reimbursement made to NR group co.

Jun 24, 2023
  • In Favour of Assessee
  • Citation Number : TS-324-ITAT-2023(CHNY)
  • Tax Payer : Trusted Aerospace Engineering Pvt.Ltd
High Court

HC: Allows write-off of irrecoverable intra-group advance under Sec.28, citing commercial expediency

Jun 24, 2023
  • In Favour of Assessee
  • Citation Number : TS-329-HC-2023(BOM)
  • Tax Payer : Mahindra and Mahindra Ltd
Income tax Appellate Tribunal

ITAT: Allows Rs.922 Cr loss carry-forward from intra-group share transfer, claimed through revised return

Jun 23, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-344-ITAT-2023(PUN)
  • Tax Payer : Bilcare Limited
Income tax Appellate Tribunal

ITAT: Expounds on scope of revised return for 'loss carry-forward' & ITAT's fact-finding powers

Jun 23, 2023
  • In Favour of Revenue
  • Citation Number : TS-341-ITAT-2023(DEL)
  • Tax Payer : RRPR Holding Private Limited
Foreign Court

FC: Absent FTS clause in DTAA, Tanzanian Court taxes service fees as ‘Other Income’

Jun 23, 2023
  • In Favour of Revenue
  • Citation Number : TS-1052-FC-2022
  • Tax Payer : Mlimani Holdings Limited
Income tax Appellate Tribunal

ITAT: Quashes revisionary order over share-premium taxability, absent specific defect in AO's approach

Jun 23, 2023
  • In Favour of Assessee
  • Citation Number : TS-339-ITAT-2023(PUN)
  • Tax Payer : Indospace Park Chakan 1 Phase 2A Private Limited
High Court

HC: Rescues Assessee from 'lawyer’s failing' in appeal-filing; Directs admission of VsV declaration

Jun 22, 2023
  • In Favour of Assessee
  • Citation Number : TS-337-HC-2023(DEL)
  • Tax Payer : Ardent Info Systems Pvt. Ltd