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Rulings ( 11633 results )
Income tax Appellate Tribunal
ITAT: Upholds suo motu rectification for disallowing delayed ESI/PF payment, following Checkmate ruling
Jun 03, 2023
- In Favour of Revenue
- Citation Number : TS-285-ITAT-2023(PUN)
- Tax Payer : Shivamm Industries
High Court
HC: Settlement application not maintainable absent reassessment notice issued & expiry of regular assessment timeline
Jun 03, 2023
- In Favour of Revenue
- Citation Number : TS-280-HC-2023(DEL)
- Tax Payer : Sushil Kumar Goyal & Ors
High Court
HC: Quashes reassessment order for denial of hearing over valuation of property; Grants hearing
Jun 03, 2023
- In Favour of Assessee
- Citation Number : TS-288-HC-2023(MAD)
- Tax Payer : R. Rajasekaran
High Court
HC: Examining prima facie case, balance of convenience & financial stringency mandatory in stay applications
Jun 03, 2023
- In Favour of Assessee
- Citation Number : TS-294-HC-2023(JHAR)
- Tax Payer : Nirmal Kumar Pradeep Kumar, (HUF)
Foreign Court
FC: Absent specific provision in DTAA, Chilean Court rejects capital gains tax on ‘indirect transfer’
Jun 02, 2023
- In Favour of Assessee
- Citation Number : TS-292-FC-2023
- Tax Payer : Inversiones Capital Global SA
Income tax Appellate Tribunal
ITAT: Allows legal expenses against interest income to PE existing solely to contest arbitral award
Jun 02, 2023
- In Favour of Assessee
- Citation Number : TS-290-ITAT-2023(DEL)
- Tax Payer : SIS Live
High Court
HC: Revenue bound to hear Assessee on request; Quashes Sec.148A(d) order in NR’s case
Jun 01, 2023
- In Favour of Assessee
- Citation Number : TS-291-HC-2023(ALL)
- Tax Payer : Neelima Mahajan
Income tax Appellate Tribunal
ITAT: Quashes assessment for income classification contrary to DRP directions; Denies 'remit back' plea
Jun 01, 2023
- In Favour of Assessee
- Citation Number : TS-289-ITAT-2023(Mum)
- Tax Payer : I.A.R. System Aktiebolag
High Court
HC: Sec.153C assessments invalid where no satisfaction recorded by AO in searched person’s case
May 31, 2023
- In Favour of Assessee
- Citation Number : TS-287-HC-2023(KAR)
- Tax Payer : Gali Janardhana Reddy
High Court
HC: Capital gains 'income', not sale consideration, relevant for Rs.50 Lac threshold in Sec.149(1)(b)
May 31, 2023
- In Favour of Assessee
- Citation Number : TS-286-HC-2023(KAR)
- Tax Payer : Sanath Kumar Murali
High Court
HC: Quashes reassessment proceedings stemming from Revenue’s deviation from prior view sans cogent reasoning
May 30, 2023
- In Favour of Assessee
- Citation Number : TS-284-HC-2023(DEL)
- Tax Payer : Prem Kumar Chopra
High Court
HC: Directs for 2% EL & 8% TDS in Sec.197 certificate as Revenue agrees for temporary measure
May 30, 2023
- In Favour of Assessee
- Citation Number : TS-283-HC-2023(DEL)
- Tax Payer : Sabre GLBL Inc.
Income tax Appellate Tribunal
ITAT: No ad-hoc disallowance of commission expenses, cites similar expenses allowed in preceding AYs
May 27, 2023
- In Favour of Assessee
- Citation Number : TS-282-ITAT-2023(Ahd)
- Tax Payer : Grand Polycoats Company Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Commission agent's bona fide belief of Sec.44AB non-applicability, justifiable for deleting Sec.271B penalty
May 27, 2023
- In Favour of Assessee
- Citation Number : TS-276-ITAT-2023(DEL)
- Tax Payer : Mohammad Daud
Income tax Appellate Tribunal
ITAT: No TDS liability on year-end provisions, reversed in subsequent AY, absent payee-identification
May 27, 2023
- In Favour of Assessee
- Citation Number : TS-275-ITAT-2023(DEL)
- Tax Payer : HT Mobile Solutions Limited
Income tax Appellate Tribunal
ITAT: Denies Sec.11 exemption for Form 10B delay where no condonation application preferred
May 27, 2023
- In Favour of Assessee
- Citation Number : TS-273-ITAT-2023(RAI)
- Tax Payer : Jain Shwetamber Murtipujak Sangh
Income tax Appellate Tribunal
ITAT: Sec.194J applicable on payments to 'consultant' doctors; Sec.192 inapplicable absent employee-employer relationship
May 27, 2023
- In Favour of Assessee
- Citation Number : TS-270-ITAT-2023(CHNY)
- Tax Payer : Kovai Medical Centre and Hospital Limited
High Court
HC: Faceless assessment, neither fundamental nor vested right; Upholds 'case-transfer' of Gandhis & AAP
May 26, 2023
- In Favour of Revenue
- Citation Number : TS-281-HC-2023(DEL)
- Tax Payer : Sanjay Gandhi Memorial Trust
Foreign Court
FC: Dutch Supreme Court upholds source-taxation on footballer's ‘bridging benefit’ under DTAA with Australia
May 26, 2023
- In Favour of Revenue
- Citation Number : TS-279-FC-2023(NETH)
- Tax Payer : Foundation X
Income tax Appellate Tribunal
ITAT: Rules on goodwill-depreciation involving business acquisition & immediate IP-transfer to UK Parent
May 26, 2023
- In Favour of Assessee
- Citation Number : TS-277-ITAT-2023(HYD)
- Tax Payer : Blujay Solutions (India) Private Limited