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Rulings ( 11635 results )

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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
Income tax Appellate Tribunal

ITAT: Prospective operation of SC's New Noble ruling restricted to ‘solely’, not ‘education’

Mar 27, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-129-ITAT-2023(Ahd)
  • Tax Payer : Gujarat Council of Science City
Income tax Appellate Tribunal

ITAT: Dismisses appeal for non-impleadment of IRP; Remarks on demand modification, per Sec.156A

Mar 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-118-ITAT-2023(SUR)
  • Tax Payer : Sumeet Industries Ltd
Income tax Appellate Tribunal

ITAT: CIT(E) not empowered to condone delay in filing application for Sec.10(23C)(vi) approval

Mar 25, 2023
  • In Favour of Revenue
  • Citation Number : TS-137-ITAT-2023(RAI)
  • Tax Payer : Manav Rachana Education Society
Income tax Appellate Tribunal

ITAT: Rules on JP Morgan's short-term capital loss set-off & debentures' cost of acquisition

Mar 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-136-ITAT-2023(Mum)
  • Tax Payer : J.P. Morgan Fund
Income tax Appellate Tribunal

ITAT: Quashes final assessment order for violation of Sec.144C(13) timeline

Mar 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-131-ITAT-2023(Mum)
  • Tax Payer : APM Terminals India Private Limited
High Court

HC: Revenue bound to hear Assessee for deciding application for immunity from penalty

Mar 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-132-HC-2023(DEL)
  • Tax Payer : Rohit Kapur
Supreme Court

SC: Last Panchnama's date relevant for determining 'limitation period' in block assessments

Mar 25, 2023
  • In Favour of Revenue
  • Citation Number : TS-138-SC-2023
  • Tax Payer : Anil Minda and Others
Foreign Court

FC: Austrian Apex Court holds assets contributed to PE do not automatically get 'Effective Connected'

Mar 24, 2023
  • In Favour of Revenue
  • Citation Number : TS-765-FC-2020(AST)
  • Tax Payer : Anonymous
High Court

HC: Revenue can distinguish but not sidestep Engineering Analysis; Directs reconsideration of Sec.197 application

Mar 24, 2023
  • In Favour of Assessee
  • Citation Number : TS-133-HC-2023(DEL)
  • Tax Payer : Milestone Systems A/S
Income tax Appellate Tribunal

ITAT: Revision of assessment based on IND-AS disclosure, not tenable; Follows 'real income' theory

Mar 22, 2023
  • In Favour of Assessee
  • Citation Number : TS-130-ITAT-2023(CHNY)
  • Tax Payer : Shriram Properties Limited
High Court

HC: Faceless Assessment SOP not mere formality; Quashes assessment due to non-adherence

Mar 21, 2023
  • In Favour of Assessee
  • Citation Number : TS-128-HC-2023(CAL)
  • Tax Payer : Indu Goenka
Income tax Appellate Tribunal

ITAT: House gifted to father 'colourable device'; Denies Sec.54F benefit

Mar 21, 2023
  • In Favour of Revenue
  • Citation Number : TS-127-ITAT-2023(HYD)
  • Tax Payer : Rachit V Shah
Income tax Appellate Tribunal

ITAT: Rules on additional depreciation, sales tax & excise incentives for ACC

Mar 20, 2023
  • In Favour of Assessee
  • Citation Number : TS-126-ITAT-2023(Mum)
  • Tax Payer : ACC Limited
Income tax Appellate Tribunal

ITAT: Assessee developing & maintaining entire road project, not work contractor, eligible for Sec.80-IA(4) deduction

Mar 20, 2023
  • In Favour of Assessee
  • Citation Number : TS-109-ITAT-2023(Ind)
  • Tax Payer : Shreenathji Infrastructure (P) Ltd
Income tax Appellate Tribunal

ITAT: Receipts from provision of 'Microsoft' access to group entities, not royalty

Mar 18, 2023
  • In Favour of Assessee
  • Citation Number : TS-123-ITAT-2023(Mum)
  • Tax Payer : Atos IT Solutions and Services Inc
Income tax Appellate Tribunal

ITAT: Assessment in disregard of DRP directions, on verification & examination of documents, jurisdictionally defective

Mar 18, 2023
  • In Favour of Assessee
  • Citation Number : TS-112-ITAT-2023(Mum)
  • Tax Payer : DSV Air & Sea Pvt.Ltd
Income tax Appellate Tribunal

ITAT: Sale of property held with commercial intent taxable as business income, Sec. 50C inapplicable

Mar 18, 2023
  • In Favour of Assessee
  • Citation Number : TS-110-ITAT-2023(CHNY)
  • Tax Payer : A. Jesu Rajendran
Income tax Appellate Tribunal

ITAT: Expounds on scope of Sec.263 while partly upholding revision against Delhivery

Mar 18, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-124-ITAT-2023(DEL)
  • Tax Payer : Delhivery Pvt. Ltd
Income tax Appellate Tribunal

ITAT: BPCL dealer covered by MoF Notification, addition of demonetised notes not sustainable

Mar 18, 2023
  • In Favour of Assessee
  • Citation Number : TS-104-ITAT-2023(CHNY)
  • Tax Payer : Rangasamy Deepa