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Rulings ( 11635 results )

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High Court

HC: CBDT's 2016 Circular on recharacterization of share transactions as Business or Capgains, retrospective

Mar 17, 2023
  • In Favour of Assessee
  • Citation Number : TS-122-HC-2023(CAL)
  • Tax Payer : Century Plyboards (I) Ltd
Supreme Court

SC: No merit in Kamal Nath's SLP against judgment upholding case-transfer to Delhi

Mar 17, 2023
  • In Favour of Revenue
  • Citation Number : TS-121-SC-2023
  • Tax Payer : Kamal Nath
Income tax Appellate Tribunal

ITAT: Absent change in factual matrix, rejects change in profit attribution to PE

Mar 17, 2023
  • In Favour of Assessee
  • Citation Number : TS-120-ITAT-2023(DEL)
  • Tax Payer : Vetco Gray Pte. Ltd.
Foreign Court

FC: Dutch Supreme Court holds Swiss-sourced interest taxable in Netherlands under Remittance Clause of DTAA with Malta

Mar 17, 2023
  • In Favour of Revenue
  • Citation Number : TS-1046-FC-2022(NETH)
  • Tax Payer : X BV
Income tax Appellate Tribunal

ITAT: Settlement of non-performing NCDs by AMC for preserving business reputation, allowable business loss

Mar 17, 2023
  • In Favour of Assessee
  • Citation Number : TS-119-ITAT-2023(Mum)
  • Tax Payer : Deutsche Asset Management India P.Ltd
Income tax Appellate Tribunal

ITAT: Property from 'Will' eligible for cost indexation basis first owner's acquisition date

Mar 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-117-ITAT-2023(Mum)
  • Tax Payer : Sohrab Fali Mehta
Income tax Appellate Tribunal

ITAT: Rules in Flipkart's favour on alleged Rs.1700 Cr. marketing intangibles & ESOP cross charge

Mar 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-116-ITAT-2023(Bang)
  • Tax Payer : Flipkart India Private Limited
Income tax Appellate Tribunal

ITAT: Rules on ICDS-III transition provision & taxability of retention money from pre-ICDS contracts

Mar 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-115-ITAT-2023(Mum)
  • Tax Payer : Hindustan Construction Company Limited
Income tax Appellate Tribunal

ITAT: Absent composite contract, securities transactions not 'ready forward' in nature

Mar 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-113-ITAT-2023(Mum)
  • Tax Payer : Standard Chartered Bank
Income tax Appellate Tribunal

ITAT: General management expenses reimbursed to UAE-parent, neither business income nor FTS

Mar 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-114-ITAT-2023(Mum)
  • Tax Payer : ITP Publishing India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: TDS cannot legalise ‘consultancy’ payments to Doctors where Apex Labs ruling contravened

Mar 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-111-ITAT-2023(DEL)
  • Tax Payer : Boston Scientific India Pvt. Ltd
High Court

HC: Absent specific finding on director's negligence or misfeasance, tax recovery not sustainable

Mar 14, 2023
  • In Favour of Assessee
  • Citation Number : TS-75-HC-2023(BOM)
  • Tax Payer : Geeta P. Kamat
High Court

HC: Quashes Lehman Brothers' Sec.148 notice for change of opinion in capital gain computation

Mar 14, 2023
  • In Favour of Assessee
  • Citation Number : TS-108-HC-2023(BOM)
  • Tax Payer : Lehman Brothers Investments Pte.Ltd
Income tax Appellate Tribunal

ITAT: Absent failure in disclosure & explanation, foreign life insurance policy not taxable under BMA

Mar 13, 2023
  • In Favour of Assessee
  • Citation Number : TS-105-ITAT-2023(Kol)
  • Tax Payer : Srinjoy Bose
Income tax Appellate Tribunal

ITAT: Stays Rs.549 Cr. demand on Amazon for 180 days, subject to 10% payment & bank guarantee

Mar 13, 2023
  • In Favour of Assessee
  • Citation Number : TS-107-ITAT-2023(DEL)
  • Tax Payer : Amazon Web Services, Inc
High Court

HC: Revenue to re-examine Nil withholding application on Rs.418 Cr, basis Engineering Analysis & India-US DTAA

Mar 13, 2023
  • In Favour of Assessee
  • Citation Number : TS-106-HC-2023(DEL)
  • Tax Payer : ZSCALER, INC
High Court

HC: Clarifies scope of SC's New Noble ruling; Holds American School eligible for exemption

Mar 13, 2023
  • In Favour of Assessee
  • Citation Number : TS-102-HC-2023(BOM)
  • Tax Payer : Laura Entwistle and others
Income tax Appellate Tribunal

ITAT: Expenses on WIP not allowable as deduction for income computation before project completion

Mar 11, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-95-ITAT-2023(Kol)
  • Tax Payer : Bengal Peerless Housing Development Company Limited
Income tax Appellate Tribunal

ITAT: Sans Sec.65B Certificate, rejects reliance on information retrieved from mobile phone

Mar 11, 2023
  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2023(HYD)
  • Tax Payer : Kanipakam Hariprasad Reddy
High Court

HC: Dismisses writ against BMA assessment order & penalty notices due to adequate statutory remedy

Mar 11, 2023
  • In Favour of Revenue
  • Citation Number : TS-1045-HC-2022(J & K)
  • Tax Payer : Tabasum Mir