Filters

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

Rulings ( 11635 results )

Filters
High Court

HC: Expounds on scope of ITSC powers; Allows Revenue's writ against ITSC order

Mar 11, 2023
  • In Favour of Revenue
  • Citation Number : TS-103-HC-2023(ALL)
  • Tax Payer : Union of India & Anr
High Court

HC: Quashes demand on employee arising from TDS not deposited by Kingfisher Airlines

Mar 11, 2023
  • In Favour of Assessee
  • Citation Number : TS-93-HC-2023(DEL)
  • Tax Payer : Sanjay Sudan
High Court

HC: MIAL stake-sale by Mauritian SPV to GVK Group Co. ‘grandfathered’ under DTAA; Overturns AAR ruling

Mar 10, 2023
  • In Favour of Assessee
  • Citation Number : TS-101-HC-2023(BOM)
  • Tax Payer : Bid Services Division (Mauritius) Limited
Income tax Appellate Tribunal

ITAT: Quashes revision against Tata's shipping JV; Rejects 'treaty shopping' & 'conduit arrangement' allegations

Mar 10, 2023
  • In Favour of Assessee
  • Citation Number : TS-99-ITAT-2023(DEL)
  • Tax Payer : Tata NYK Shipping Pte. Ltd
Foreign Court

FC: US District Court holds Residential Status under DTAA relevant for FBAR compliance

Mar 10, 2023
  • In Favour of Assessee
  • Citation Number : TS-98-FC-2023(USA)
  • Tax Payer : Alberto Aroeste and Estella Aroeste
High Court

HC: Quashes BMA notice, issued basis allegations in IT case set aside by ITAT

Mar 10, 2023
  • In Favour of Assessee
  • Citation Number : TS-1044-HC-2022(KAR)
  • Tax Payer : Jitendra Virwani
High Court

HC: 9 years delay 'woeful' & 'inexcusable'; Holds Sec.271C penalty SCN time-barred

Mar 09, 2023
  • In Favour of Assessee
  • Citation Number : TS-97-HC-2023(DEL)
  • Tax Payer : Clix Capital Services Private Limited (Formerly Known As Ge Money Financialservices Private Ltd.)
Income tax Appellate Tribunal

ITAT: Assessee not 'content creator', online database subscription fee not taxable as royalty

Mar 09, 2023
  • In Favour of Assessee
  • Citation Number : TS-96-ITAT-2023(DEL)
  • Tax Payer : Uptodate Inc
High Court

HC: Imposes personal cost on AO for repetitive reassessment proceedings on non-existent entity

Mar 08, 2023
  • In Favour of Assessee
  • Citation Number : TS-94-HC-2023(CAL)
  • Tax Payer : Orbit Projects Private Limited
Income tax Appellate Tribunal

ITAT: Imposes cost on Jet Airways for delinquency in assessment proceedings; Accords last opportunity

Mar 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-88-ITAT-2023(Mum)
  • Tax Payer : Jet Airways (India) Limited
Income tax Appellate Tribunal

ITAT: Upholds TDS credit entitlement where corresponding income not offered to tax

Mar 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-91-ITAT-2023(Ahd)
  • Tax Payer : Adani Vizhinjam Port Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Google Ireland’s receipts from AdWords, not royalty; Follows Google India ruling

Mar 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-92-ITAT-2023(BIL)
  • Tax Payer : Google Ireland Ltd
High Court

HC: Directs PCIT to reconsider Interglobe's revision application over double taxation of tax-refund interest

Mar 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-89-HC-2023(DEL)
  • Tax Payer : Interglobe Enterprises Private Limited
High Court

HC: Income from regulating fish/poultry market constitutes eligible for Sec.10(26AAB) exemption

Mar 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-85-HC-2023(DEL)
  • Tax Payer : Fish Poultry And Egg Marketing Committee
Foreign Court

FC: Spanish High Court holds activities aligned with overseas parent's main objects not 'auxiliary or preparatory'

Mar 03, 2023
  • In Favour of Revenue
  • Citation Number : TS-1207-FC-2021(SPN)
  • Tax Payer : Mondelez Europe GMBH
Income tax Appellate Tribunal

ITAT: Absent any positive evidence by Revenue, Assessee not required to prove the negative

Mar 03, 2023
  • In Favour of Assessee
  • Citation Number : TS-84-ITAT-2023(Bang)
  • Tax Payer : Saudi Telecom Company
Supreme Court

SC: CIT(E) & ITAT orders bereft of facts; Spiritual body's Sec.80G approval warrants fresh consideration

Mar 02, 2023
  • In Favour of Revenue
  • Citation Number : TS-87-SC-2023
  • Tax Payer : Sant Girdhar Anand Parmhans Sant Ashram
Income tax Appellate Tribunal

ITAT: Deletes addition as AO 'circumvented' DRP directions by rejecting Assessee's books & invoking Sec.40A(2)

Mar 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-86-ITAT-2023(DEL)
  • Tax Payer : Technip Energies Italy S.P.A
High Court

HC: Sec.50C inapplicable on transfer arising from compulsory acquisition by Government

Mar 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-81-HC-2023(CAL)
  • Tax Payer : The Durgapur Projects Limited
High Court

HC: L&T ineligible for depreciation on Toll Roads & Bridges; Rejects ‘intangible asset’ plea

Mar 01, 2023
  • In Favour of Revenue
  • Citation Number : TS-1043-HC-2022(MAD)
  • Tax Payer : Naramada Infrastructure Construction Enterprises Limited