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Rulings ( 11635 results )
Income tax Appellate Tribunal
ITAT: Intra-group gift of Dish TV shares worth Rs.3500 Cr. neither taxable under Sec. 28(iv) nor Sec.56
Feb 28, 2023
- In Favour of Assessee
- Citation Number : TS-83-ITAT-2023(Mum)
- Tax Payer : Direct Media Distribution Ventures Pvt. Ltd
High Court
HC: Quashes assessment on non-existent Sony Group Co.; Follows Maruti Suzuki over Mahagun Realtors
Feb 28, 2023
- In Favour of Assessee
- Citation Number : TS-80-HC-2023(DEL)
- Tax Payer : Sony Mobile Communications India Pvt. Ltd
High Court
HC: CIT to grant personal hearing to OYO for deciding stay on Rs.1140 Cr. demand
Feb 28, 2023
- In Favour of Assessee
- Citation Number : TS-82-HC-2023(DEL)
- Tax Payer : OYO Hotels & Homes Pvt. Ltd
High Court
HC: TOLA extensions inapplicable to amended Sec.149; Reassessment proceedings for AY 2013-14, 2014-15 time-barred
Feb 25, 2023
- In Favour of Both, Partially
- Citation Number : TS-45-HC-2023(GUJ)
- Tax Payer : Keenara Industries P Ltd & Others
Income tax Appellate Tribunal
ITAT: DRP wrong in not following HC ruling in ADIA's case over pending SLP
Feb 25, 2023
- In Favour of Assessee
- Citation Number : TS-71-ITAT-2023(Mum)
- Tax Payer : Green Maiden A 2013 Trust
Income tax Appellate Tribunal
ITAT: Disallowing employees' PF/ESI for delayed deposit, not permissible under Sec.143(1)
Feb 25, 2023
- In Favour of Assessee
- Citation Number : TS-77-ITAT-2023(JPR)
- Tax Payer : Paris Elysees India Private Limited
Income tax Appellate Tribunal
ITAT: Absent specific share in sale deed, spouse taxable for notional rent as equal owner
Feb 25, 2023
- In Favour of Revenue
- Citation Number : TS-76-ITAT-2023(DEL)
- Tax Payer : Shivani Madan
Income tax Appellate Tribunal
ITAT: Expenditure on popularising ‘Livpure’ brand, capital in nature; Remands for verification & bifurcation
Feb 25, 2023
- In Favour of Assessee
- Citation Number : TS-78-ITAT-2023(DEL)
- Tax Payer : Livpure P Ltd
Income tax Appellate Tribunal
ITAT: Absent 'make available', Cloud, Colocation, Mainframe & Data Recovery services not FIS
Feb 25, 2023
- In Favour of Assessee
- Citation Number : TS-1042-ITAT-2022(PUN)
- Tax Payer : Sungard Availability Services LLP
High Court
HC: Allahabad HC ruling on validity of AYs 2013-14 to 2017-18 reassessment proceedings
Feb 24, 2023
- In Favour of Both, Partially
- Citation Number : TS-74-HC-2023(ALL)
- Tax Payer : Rajeev Bansal & Ors
Income tax Appellate Tribunal
ITAT: Google US not taxable on seconded employees' salary reimbursement as FIS; Follows Flipkart ruling
Feb 24, 2023
- In Favour of Assessee
- Citation Number : TS-73-ITAT-2023(Bang)
- Tax Payer : Google LLC
Income tax Appellate Tribunal
ITAT: Beneficial shareholding remained unaltered in Sodexo’s intra-group share-transfer; Sec.79 inapplicable
Feb 24, 2023
- In Favour of Assessee
- Citation Number : TS-79-ITAT-2023(Mum)
- Tax Payer : Sodexo India Services Private Limited
Foreign Court
FC: Dutch Supreme Court holds posterior OECD Commentary, beyond clarification, irrelevant for DTAA interpretation
Feb 24, 2023
- In Favour of Revenue
- Citation Number : TS-1041-FC-2022(NETH)
- Tax Payer : X
High Court
HC: Rules on interplay of Sec.132 & 120, holds search by non-jurisdictional officer as invalid
Feb 23, 2023
- In Favour of Assessee
- Citation Number : TS-1040-HC-2022(MAD)
- Tax Payer : Anil Jain
High Court
HC: Rule 24 'only avenue' for ITAT on recall application against ex-parte order
Feb 21, 2023
- In Favour of Assessee
- Citation Number : TS-72-HC-2023(DEL)
- Tax Payer : CEMENT CORPORATION OF INDIA LTD
Income tax Appellate Tribunal
ITAT: IT & SAP support not FTS; Follows Steria ruling to invoke MFN in India-Israel DTAA
Feb 21, 2023
- In Favour of Assessee
- Citation Number : TS-70-ITAT-2023(DEL)
- Tax Payer : Netafim Ltd
High Court
HC: Non-response by Assessee's CA to assessment notices, no ground for natural justice violation
Feb 20, 2023
- In Favour of Revenue
- Citation Number : TS-69-HC-2023(MAD)
- Tax Payer : Suyambulingam Suresh
Income tax Appellate Tribunal
ITAT: Trust's Audit Report delay for AY 2017-18 condonable by CBDT Circular, application not required
Feb 18, 2023
- In Favour of Assessee
- Citation Number : TS-65-ITAT-2023(Bang)
- Tax Payer : Mulki Sundar Ram Shetty Nagar Ayyappa Swamy Temple Trust
Income tax Appellate Tribunal
ITAT: Deletes Sec.68 addition as Assessee refunded share application money, discharged onus
Feb 18, 2023
- In Favour of Assessee
- Citation Number : TS-1037-ITAT-2022(Mum)
- Tax Payer : Direct Logistics India Private Limited
High Court
HC: TDS assessment for AY 2008-09, on payment to NR, after 7 years time-barred
Feb 18, 2023
- In Favour of Assessee
- Citation Number : TS-62-HC-2023(KAR)
- Tax Payer : Subex Technologies Limited