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Rulings ( 11634 results )

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High Court

HC: Directs Revenue to dispose of Kamal Nath's objections against Sec.153C notices

Apr 04, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-161-HC-2023(DEL)
  • Tax Payer : Kamal Nath
Income tax Appellate Tribunal

ITAT: Revenue substituting IP expert's royalty-valuation by 'estimate', unsustainable; Deletes Rs.156 Cr. addition

Apr 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-160-ITAT-2023(DEL)
  • Tax Payer : Upaid Systems Limited
Income tax Appellate Tribunal

ITAT: Foreign Bank's ECB-interest not business profit, taxable under Art.11 of India-Netherlands DTAA

Apr 03, 2023
  • In Favour of Assessee
  • Citation Number : TS-152-ITAT-2023(Mum)
  • Tax Payer : Cooperative Rabobank UA
Supreme Court

SC: No Sec.40(a)(i) disallowance for Indian payer over pending reassessment against Dutch payee

Apr 03, 2023
  • In Favour of Assessee
  • Citation Number : TS-153-SC-2023
  • Tax Payer : Van Oord Acz India Pvt. Ltd
High Court

HC: Withholding OYO's refund over pending assessment 'unjust' & 'inequitable'; Directs de novo exercise

Apr 01, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-142-HC-2023(DEL)
  • Tax Payer : OYO Hotels And Homes Private Limited
High Court

HC: Quashes provisional attachment in Benami proceedings, following SC ruling in Ganpati Dealcom

Apr 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-151-HC-2023(BOM)
  • Tax Payer : Parvesh Construction Pvt. Ltd. & ors
High Court

HC: TDS proceedings against Google India, time-barred; Follows Delhi HC Bharti Airtel ruling

Apr 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-155-HC-2023(KAR)
  • Tax Payer : Google India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Services for installation & commissioning of dryer fans, not FTS; CBDT's MFN Circular, prospective

Apr 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-147-ITAT-2023(Mum)
  • Tax Payer : Dieffenbacher GmbH
Income tax Appellate Tribunal

ITAT: Upholds wealth-tax liability where Assessee held 'urban land' as capital asset, not stock-in-trade

Apr 01, 2023
  • In Favour of Revenue
  • Citation Number : TS-144-ITAT-2023(Bang)
  • Tax Payer : Triad Resorts and Hotels (P.) Ltd
Income tax Appellate Tribunal

ITAT: Settles Rs.15,000 Cr. 'equity' versus 'compound financial instrument' controversy in RIL subsidiary's favour; Ignores Balance-Sheet classification

Mar 31, 2023
  • In Favour of Assessee
  • Citation Number : TS-157-ITAT-2023(Mum)
  • Tax Payer : Reliance Industrial Investment and Holdings Limited
Income tax Appellate Tribunal

ITAT: Google India not Google Ireland's DAPE, not liable for TDS on AdWords distribution fee

Mar 31, 2023
  • In Favour of Assessee
  • Citation Number : TS-156-ITAT-2023(Bang)
  • Tax Payer : Google India Private Ltd
Supreme Court

SC: Remits faceless assessment cases to Bombay HC for considering retrospective deletion of Sec.144B(9)

Mar 31, 2023
  • In Favour of Revenue
  • Citation Number : TS-154-SC-2023
  • Tax Payer : Mantra Industries Limited
Income tax Appellate Tribunal

ITAT: Quashes final order for contradicting DRP's finding on PE; Sec.144C requires 'complete conformity'

Mar 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-149-ITAT-2023(Mum)
  • Tax Payer : AZZ WSI B.V.
Income tax Appellate Tribunal

ITAT: Quashes Samsung Korea's revisionary order over tax on offshore supply & PE constitution

Mar 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-146-ITAT-2023(DEL)
  • Tax Payer : Samsung C & T Corporation
Income tax Appellate Tribunal

ITAT: Rules on taxability of advertising rights in Cricket tournaments, LoB Clause applicability

Mar 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-145-ITAT-2023(Mum)
  • Tax Payer : Total Sports & Entertainment India P. Ltd
Supreme Court

SC: Copy of order dismissing Revenue's SLP against Vodafone on Sec.80-IA deduction

Mar 29, 2023
  • In Favour of Assessee
  • Citation Number : TS-148-SC-2023
  • Tax Payer : Vodafone Essar Gujrat Limited
Income tax Appellate Tribunal

ITAT: Absent FTS clause & PE in India, Design Services not taxable under India-UAE DTAA

Mar 29, 2023
  • In Favour of Assessee
  • Citation Number : TS-135-ITAT-2023(Ahd)
  • Tax Payer : Kalpataru Power Transmission Ltd
High Court

HC: Day's delay in DIN generation & uploading order, not fatal to assessment; Explains Sec.153(3) limitation

Mar 28, 2023
  • In Favour of Revenue
  • Citation Number : TS-143-HC-2023(JHAR)
  • Tax Payer : Prakash Lal Khandelwal
Income tax Appellate Tribunal

ITAT: Reassessment proceedings against Mauritian Co. based on future contingency, jurisdictionally invalid

Mar 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-139-ITAT-2023(Mum)
  • Tax Payer : World Sport Group (Mauritius) Limited
Income tax Appellate Tribunal

ITAT: DRP's re-characterisation of Mauritian Co.'s share transaction as capital financing, conjectural; Deletes addition

Mar 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-141-ITAT-2023(Mum)
  • Tax Payer : CPI India Real Estate Ventures Limited