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Rulings ( 11635 results )

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Supreme Court

SC: Clarifies judgment on tax exemption for Sikkim domiciled individuals

Feb 10, 2023
  • In Favour of Assessee
  • Citation Number : TS-52-SC-2023
  • Tax Payer : Association of Old Settlers of Sikkim and Ors
Foreign Court

FC: Finnish Apex Court holds 'No PE' where non-core activities conducted through fixed place

Feb 10, 2023
  • In Favour of Assessee
  • Citation Number : TS-1206-FC-2021(FIN)
  • Tax Payer : C AB
Income tax Appellate Tribunal

ITAT: Assessment on GSK, post-amalgamation with HUL, illegal; Follows Maruti ruling over Mahagun

Feb 10, 2023
  • In Favour of Assessee
  • Citation Number : TS-50-ITAT-2023(Mum)
  • Tax Payer : Hindustan Unilever Ltd (As Legal Successor of Glaxo Smithkline Consumer Healthcare Ltd)
Income tax Appellate Tribunal

ITAT: Rules on Sec.80-IB(9) benefit, Sec.40(a)(ia) disallowance & other issues for Cairn Group Co.

Feb 09, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-46-ITAT-2023(DEL)
  • Tax Payer : Cairn Energy Hydrocarbon Ltd
Income tax Appellate Tribunal

ITAT: Sec.32AC deduction meant only for manufacturing sector; Holds Infosys ineligible

Feb 07, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-44-ITAT-2023(Bang)
  • Tax Payer : Infosys Ltd
Supreme Court

SC: Following AUDA ruling, remands appeal over exemption of newspaper’s income utilised for charity

Feb 06, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-43-SC-2023
  • Tax Payer : Servants of People Society
Income tax Appellate Tribunal

ITAT: Dismisses assessee's appeal against FAO passed after rectifying OGE as appeal grounds did not emanate from FAO

Feb 01, 2023
  • In Favour of Revenue
  • Citation Number : TS-517-ITAT-2022(Bang)
  • Tax Payer : IBM India Private Limited
High Court

HC: Govt.’s repeated assurances to foreign investors sacrosanct; Revenue cannot 'go behind' TRC

Jan 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-41-HC-2023(DEL)
  • Tax Payer : Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd
Income tax Appellate Tribunal

ITAT: Change in residential status in post-search return vis-a-vis original return, acceptable

Jan 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-1036-ITAT-2022(Mum)
  • Tax Payer : Ananya Ajay Mittal
Income tax Appellate Tribunal

ITAT: Rules on taxability of foreign donation for trust not registered under Sec.12A

Jan 28, 2023
  • In Favour of Revenue
  • Citation Number : TS-20-ITAT-2023(PAT)
  • Tax Payer : Akshay Educational & Social Welfare Charitable Trust
Income tax Appellate Tribunal

ITAT: AMT applicable to Sec.80-IB(10) projects approved prior to introduction of Sec.115JC

Jan 28, 2023
  • In Favour of Revenue
  • Citation Number : TS-21-ITAT-2023(PUN)
  • Tax Payer : Vikram Developers and Promoters
Income tax Appellate Tribunal

ITAT: Follows Checkmate ruling to recall order but restores for examining allowability under Sec.37

Jan 28, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-19-ITAT-2023(CTK)
  • Tax Payer : Sunila Sahu
Income tax Appellate Tribunal

ITAT: Restores L&T Mitsubishi JV's matter for examining loss, basis 300% cost escalation

Jan 28, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-14-ITAT-2023(Mum)
  • Tax Payer : L&T MHPS Generators Pvt. Ltd
High Court

HC: Quashes reassessment for non-supply of material underlying ‘reasons to believe’

Jan 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-10-HC-2023(RAJ)
  • Tax Payer : Micro Marbles Private Limited
Income tax Appellate Tribunal

ITAT: Agreement with words 'make available' alone not decisive for taxability as FTS

Jan 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-36-ITAT-2023(DEL)
  • Tax Payer : TSYS Card Tech Ltd
Foreign Court

FC: Danish Supreme Court holds interposed entities not 'beneficial owners' of dividend income

Jan 25, 2023
  • In Favour of Revenue
  • Citation Number : TS-32-FC-2023(DEN)
  • Tax Payer : NetApp Denmark ApS, TDC A/S
Income tax Appellate Tribunal

ITAT: Property transfer without registered sale deed, no ground for denying Sec.54F benefit

Jan 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-35-ITAT-2023(DEL)
  • Tax Payer : Sanjay Choudhary
High Court

HC: Full Bench confirms deductibility of replacement, upkeep & maintenance costs for rubber plantations

Jan 24, 2023
  • In Favour of Assessee
  • Citation Number : TS-1035-HC-2022(KER)
  • Tax Payer : Rehabilitatipon Plantations Limited
Supreme Court

SC: Lessor, not lessee, the 'real owner' in finance lease; Dismisses Revenue's SLP

Jan 24, 2023
  • In Favour of Assessee
  • Citation Number : TS-34-SC-2023
  • Tax Payer : Narmada Chematur Petrochemicals Ltd. (Now Known As Gujarat Narmada Valley Fertilizers Company Ltd.)
Income tax Appellate Tribunal

ITAT: Rules on Sec.10(23C) exemption eligibility for entity engaged in population control & health awareness

Jan 23, 2023
  • In Favour of Assessee
  • Citation Number : TS-1033-ITAT-2022(DEL)
  • Tax Payer : Population Services International