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Rulings ( 11635 results )
Income tax Appellate Tribunal
ITAT: Restricts Sec.54F benefit as sum not duly deposited in capital gains account scheme
Jan 21, 2023
- In Favour of Revenue
- Citation Number : TS-24-ITAT-2023(CHNY)
- Tax Payer : Ramalingam Nagarajan
Income tax Appellate Tribunal
ITAT: Management Support Services provided by Inter Continental Hotel not FTS
Jan 21, 2023
- In Favour of Assessee
- Citation Number : TS-16-ITAT-2023(DEL)
- Tax Payer : Inter Continental Hotels Group (Asia Pacific) Pte. Ltd.
Income tax Appellate Tribunal
ITAT: Sec.54F 'beneficial' provision, substantial compliance sufficient for eligibility
Jan 21, 2023
- In Favour of Assessee
- Citation Number : TS-25-ITAT-2023(CHNY)
- Tax Payer : D. Vijayalakshmi
Income tax Appellate Tribunal
ITAT: Invokes MFN Clause to hold management support services not taxable as FTS under India-Belgium DTAA
Jan 21, 2023
- In Favour of Assessee
- Citation Number : TS-1034-ITAT-2022(DEL)
- Tax Payer : Wolters Kluwer Financial Services Belgium NV
Income tax Appellate Tribunal
ITAT: Penalty for TDS default initiated after 14 years, beyond reasonable limitation period
Jan 21, 2023
- In Favour of Assessee
- Citation Number : TS-28-ITAT-2023(DEL)
- Tax Payer : Hindustan Coca-Cola Beverages Pvt.ltd
Income tax Appellate Tribunal
ITAT: Follows Maruti, distinguishes Mahagun, to quash Barclays' post-amalgamation assessment
Jan 21, 2023
- In Favour of Assessee
- Citation Number : TS-29-ITAT-2023(PUN)
- Tax Payer : Barclays Global Service Centre Private Limited (Formerly : Barclays Shared Services Pvt. Ltd.)
High Court
HC: Rules on allowability of CSR expenditure for SAIL; Sec. 37(1) amendment prospective
Jan 21, 2023
- In Favour of Assessee
- Citation Number : TS-27-HC-2023(DEL)
- Tax Payer : Steel Authority of India Ltd
Supreme Court
SC: Order for Special Audit non est if not duly communicated to Assessee
Jan 20, 2023
- In Favour of Both, Partially
- Citation Number : TS-30-SC-2023
- Tax Payer : RAJIV GANDHI PROUDYOGIKI VISHWAVIDYALAYA
Income tax Appellate Tribunal
ITAT: Rules on 'depreciation' & 'site restoration cost' allowability on telecom infrastructure purchase
Jan 20, 2023
- In Favour of Both, Partially
- Citation Number : TS-18-ITAT-2023(Mum)
- Tax Payer : ATC Telecom Infrastructure Pvt. Ltd
High Court
HC: Sets aside Blackstone’s reassessment notice; Directs de novo examination of underlying share transaction
Jan 20, 2023
- In Favour of Assessee
- Citation Number : TS-26-HC-2023(DEL)
- Tax Payer : Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd
Income tax Appellate Tribunal
ITAT: Trust eligible for exemption on 'incidental' rental income as primary object 'education' fulfilled
Jan 19, 2023
- In Favour of Assessee
- Citation Number : TS-11-ITAT-2023(CHNY)
- Tax Payer : M.Ct.M. Chidambaram Chettiar Foundation
Income tax Appellate Tribunal
ITAT: Denies taxability of 'Uplinking' & 'Playout' Services as Royalty & FTS
Jan 18, 2023
- In Favour of Assessee
- Citation Number : TS-1032-ITAT-2022(DEL)
- Tax Payer : Adore Technologies Pvt Ltd
Income tax Appellate Tribunal
ITAT: Ratification certificate pendency no bar for Sec.10B deduction where prescribed conditions fulfilled
Jan 18, 2023
- In Favour of Assessee
- Citation Number : TS-22-ITAT-2023(CHNY)
- Tax Payer : Cornet Technologies (India) Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Absent charterer’s control over vessel, time charter receipts not taxable as royalty
Jan 18, 2023
- In Favour of Assessee
- Citation Number : TS-1030-ITAT-2022(Mum)
- Tax Payer : Nan Lian Ship Management LLC
High Court
HC: Upholds revision of Sasikala's assessment, basis Vigilance & Anti-Corruption report in Jayalalitha's case
Jan 17, 2023
- In Favour of Revenue
- Citation Number : TS-1029-HC-2022(MAD)
- Tax Payer : N. Sasikala
Income tax Appellate Tribunal
ITAT: Rules on Theatre Owner's TDS obligation on convenience fee retained by BookMyShow
Jan 17, 2023
- In Favour of Both, Partially
- Citation Number : TS-1026-ITAT-2022(Bang)
- Tax Payer : Srinivas Rudrappa
High Court
HC: CBDT Compounding Guidelines cannot put 'limitation' fetters on Revenue's powers under Sec.279(2)
Jan 16, 2023
- In Favour of Assessee
- Citation Number : TS-1028-HC-2022(BOM)
- Tax Payer : Footcandles Film Pvt. Ltd
Income tax Appellate Tribunal
ITAT: License Fee taxable as per revenue recognition policy, over agreement tenure
Jan 14, 2023
- In Favour of Assessee
- Citation Number : TS-1024-ITAT-2022(Mum)
- Tax Payer : CU Inspections & Certifications India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Sets aside revision in Cavinkare's case over eligibility for Sec.35(2AB) deduction
Jan 14, 2023
- In Favour of Assessee
- Citation Number : TS-1027-ITAT-2022(CHNY)
- Tax Payer : Cavinkare Private Ltd
High Court
HC: Allows VsV benefit due to substantial compliance; Delay not attributable to Assessee
Jan 14, 2023
- In Favour of Assessee
- Citation Number : TS-1021-HC-2022(DEL)
- Tax Payer : Vidhi Garments Pvt. Ltd