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Rulings ( 11633 results )
High Court
HC: Rejects writ against assessment order over completeness & validity of Sec.143(2) notice
Jun 22, 2023
- In Favour of Revenue
- Citation Number : TS-326-HC-2023(MAD)
- Tax Payer : Angusamy Gounder Subbu Rathinamun
Income tax Appellate Tribunal
ITAT: ITR & draft order in merged-entity's name but successor-entity eligible for refund
Jun 21, 2023
- In Favour of Both, Partially
- Citation Number : TS-336-ITAT-2023(Mum)
- Tax Payer : Star India Pvt. Ltd. (Successor of Star Sports India Pvt. Ltd.)
Income tax Appellate Tribunal
ITAT: Seconded employees' salary reimbursed to EY-US, not FTS; Follows Flipkart & Boeing rulings
Jun 21, 2023
- In Favour of Assessee
- Citation Number : TS-335-ITAT-2023(DEL)
- Tax Payer : Ernst & Young U.S. LLP
High Court
HC: Revenue's procrastination impacts public interest & depletes Exchequer; Directs refund with interest
Jun 21, 2023
- In Favour of Assessee
- Citation Number : TS-333-HC-2023(DEL)
- Tax Payer : Peoplestrong Technologies Private Limited
High Court
HC: Revenue to confront Vodafone's Mauritius entity with material to dislodge validity of TRC
Jun 20, 2023
- In Favour of Assessee
- Citation Number : TS-331-HC-2023(DEL)
- Tax Payer : Vodafone Mauritius Limited
High Court
HC: Absent specific finding on Sec.179 prerequisites, tax recovery from Director unsustainable
Jun 20, 2023
- In Favour of Assessee
- Citation Number : TS-330-HC-2023(BOM)
- Tax Payer : Prakash B. Kamat
Income tax Appellate Tribunal
ITAT: Supply of drawings/ designs inextricably linked to offshore plant-sale, not taxable as FTS
Jun 19, 2023
- In Favour of Assessee
- Citation Number : TS-328-ITAT-2023(DEL)
- Tax Payer : SMS Concast AG
Income tax Appellate Tribunal
ITAT: Finding on PE basis prior years' orders, untenable; Deprecates Revenue's cut & paste job
Jun 19, 2023
- In Favour of Assessee
- Citation Number : TS-327-ITAT-2023(DEL)
- Tax Payer : Nuovo Pignone International
Income tax Appellate Tribunal
ITAT: Deletes Sec.271(1)(c) penalty sans specific charge in SCN; Follows Karnataka HC's Manjunatha ruling
Jun 17, 2023
- In Favour of Assessee
- Citation Number : TS-323-ITAT-2023(RAI)
- Tax Payer : South Eastern Coalfields Ltd
Income tax Appellate Tribunal
ITAT: Condones 1600 days' delay in appeal-filing, endorses substantial justice over technicalities
Jun 17, 2023
- In Favour of Assessee
- Citation Number : TS-319-ITAT-2023(Kol)
- Tax Payer : Monitor Vincom Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Upholds Sec.68 addition for penny stock gain as Assessee fails to discharge onus
Jun 17, 2023
- In Favour of Revenue
- Citation Number : TS-317-ITAT-2023(Ahd)
- Tax Payer : Hemil Subhashbhai Shah
Income tax Appellate Tribunal
ITAT: Income from sale of land by Statutory Corporation, charitable in nature
Jun 17, 2023
- In Favour of Assessee
- Citation Number : TS-314-ITAT-2023(Ahd)
- Tax Payer : Gujarat Industrial Development Corporation
High Court
HC: Declines HSBC’s writ challenging reassessment proceedings due to alternative remedy
Jun 17, 2023
- In Favour of Revenue
- Citation Number : TS-322-HC-2023(TEL)
- Tax Payer : HSBC Holdings PLC
Foreign Court
FC: Pakistan's Apex Court prefers physical over virtual presence for existence of 'Service PE'
Jun 16, 2023
- In Favour of Assessee
- Citation Number : TS-1051-FC-2022
- Tax Payer : Snamprogetti Engineering B.V
Income tax Appellate Tribunal
ITAT: Community development expenditure in villages around GMR's power plant, allowable under Sec.37(1)
Jun 16, 2023
- In Favour of Assessee
- Citation Number : TS-321-ITAT-2023(Mum)
- Tax Payer : GMR Warora Energy Ltd
High Court
HC: Sets aside reassessment proceedings against merged entity, follows SC's Maruti Suzuki ruling
Jun 16, 2023
- In Favour of Assessee
- Citation Number : TS-320-HC-2023(KAR)
- Tax Payer : Coffee Day Resorts (MSM) Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Examining business nature necessary to determine business commencement & consequential disallowance
Jun 15, 2023
- In Favour of Assessee
- Citation Number : TS-318-ITAT-2023(DEL)
- Tax Payer : Honda Access India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Qualcomm Inc. not taxable on royalty from foreign OEMs without Indian PE
Jun 15, 2023
- In Favour of Assessee
- Citation Number : TS-316-ITAT-2023(DEL)
- Tax Payer : Qualcomm Incorporated USA
District Court
DC: Absent palpable error, legal non-compliance or arbitrariness, Criminal Revision Petition not maintainable
Jun 14, 2023
- In Favour of Revenue
- Citation Number : TS-313-DC-2023(DEL)
- Tax Payer : Kamla Rani
High Court
HC: Successor company entitled to refund of tax-credit migrated pursuant to merger
Jun 14, 2023
- In Favour of Assessee
- Citation Number : TS-315-HC-2023(TEL)
- Tax Payer : Virtusa Consulting Services Pvt. Ltd