Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 12900 results )

Filters
Income tax Appellate Tribunal

ITAT: US Broadcasting company's TV Channel distribution revenue, not 'royalty', business income as per MAP

Sep 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-670-ITAT-2024(DEL)
  • Tax Payer : Turner Broadcasting System Asia Pacific Inc
Income tax Appellate Tribunal

ITAT: Non consideration of Jurisdictional Court ruling, 'mistake apparent from record'; Rectifiable u/s154

Sep 14, 2024
  • In Favour of Revenue
  • Citation Number : TS-683-ITAT-2024(CHNY)
  • Tax Payer : Madras Gymkhana Club
Income tax Appellate Tribunal

ITAT: Appeal filed by ex-director of struck-off company, not maintainable sans ‘locus standi’

Sep 14, 2024
  • In Favour of Revenue
  • Citation Number : TS-682-ITAT-2024(DEL)
  • Tax Payer : Boopendradas (Vikash) Sungker
Supreme Court

SC: Dismisses Revenue SLP in re-assessment case, cites inordinate delay

Sep 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-680-SC-2024
  • Tax Payer : Aim Fincon Pvt. Ltd
Supreme Court

SC: Dismisses Revenue SLP in re-assessment case involving PCIT's non-application of mind

Sep 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-679-SC-2024
  • Tax Payer : TIA Enterprises Pvt. Ltd
Supreme Court

SC: Dismisses Revenue's SLP on taxability of licensing of Microsoft software

Sep 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-678-SC-2024
  • Tax Payer : Gracemac Corporation Golf View Corporate
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Property held in struck off company's name, 'benami transaction'; Allows dept appeal

Sep 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-677-PBPTAT-2024(DEL)
  • Tax Payer : Seasons Warehousing Pvt. Ltd. & Anr
Foreign Court

FC: Kenya Court rules on taxability of professional income as business profits absent FTS clause in treaty

Sep 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-674-FC-2024(KEN)
  • Tax Payer : Total Kenya Limited
High Court

HC: Principal income character not changed, Sec.80P(2) benefit available on interest earned on deposits

Sep 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-673-HC-2024(KER)
  • Tax Payer : Sahyadri Co-operative Credit Society Ltd
High Court

HC: Quashes reassessment, SC judgment in Ashish Agarwal doesn't mandate re-opening of completed assessments

Sep 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-672-HC-2024(DEL)
  • Tax Payer : Satish Chand Jain
Income tax Appellate Tribunal

ITAT: No violation of provisions by Tata Trust, Sec.11 exemption cannot be denied on dividend income

Sep 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-671-ITAT-2024(Mum)
  • Tax Payer : Sir Ratan Tata Trust
Income tax Appellate Tribunal

ITAT: LLC a taxable entity under US tax laws, eligible for Indo-US treaty benefits

Sep 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-659-ITAT-2024(DEL)
  • Tax Payer : General Motors Company USA
Supreme Court

SC: Deletes cost on Revenue, reassessment on erroneous information causing harassment to Assessee

Sep 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-667-SC-2024
  • Tax Payer : S R Cold Storage
High Court

HC: Judicial conscience 'pricked', Bombay HC adopts different approach to Hexaware like re-assessment cases

Sep 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-668-HC-2024(BOM)
  • Tax Payer : JD Printers Pvt. Ltd
High Court

HC: Directs Revenue to accept revised return, process refund, in line with Art.265 of Constitution

Sep 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-666-HC-2024(DEL)
  • Tax Payer : Hari Kishan Sharma
Income tax Appellate Tribunal

ITAT: Reassessment notice issued by JAO, without jurisdiction; Dismisses appeal, follows Hexaware Technologies

Sep 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-665-ITAT-2024(Mum)
  • Tax Payer : Amcor Flexibles India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Transfer u/s2(47)(iv) on execution of JDA, income taxable in year of transfer

Sep 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-664-ITAT-2024(Bang)
  • Tax Payer : Nalapad Properties
High Court

HC: Receipts from aircraft leasing not royalty, exempt under Ireland DTAA

Sep 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-663-HC-2024(DEL)
  • Tax Payer : The Milestone Aviation Asset Holding Group No. 25 Ltd
High Court

HC: Ashish Agarwal not applicable to assessee that didn't assail original Sec.148 notice

Sep 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-662-HC-2024(DEL)
  • Tax Payer : Genpact India Private Limited
High Court

HC: Mere DVO’s report sans AO’s application of mind not reason enough for reassessment

Sep 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-661-HC-2024(DEL)
  • Tax Payer : Divine Infracon Pvt Ltd