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Rulings ( 11635 results )
High Court
HC: Quashes reassessment proceedings against Vedanta due to Revenue's non-application of mind
Jan 14, 2023
- In Favour of Assessee
- Citation Number : TS-1023-HC-2022(DEL)
- Tax Payer : Vedanta Ltd
High Court
HC: Sets aside reassessment proceedings, absent independent enquiry on GST authorities' report
Jan 14, 2023
- In Favour of Assessee
- Citation Number : TS-1020-HC-2022(DEL)
- Tax Payer : G4S Secure Solutions (India) Private Limited
Supreme Court
SC: Sikkimese women in inter-racial marriage & Indians settled in pre-merger Sikkim, eligible for Sec.10(26AAA) exemption
Jan 14, 2023
- In Favour of Assessee
- Citation Number : TS-17-SC-2023
- Tax Payer : Association of Old Settlers of Sikkim and Ors
Supreme Court
SC: Block Assessment chapter ‘complete code with self-contained machinery’; Upholds ‘standalone’ applicability of Sec.158BFA interest
Jan 13, 2023
- In Favour of Both, Partially
- Citation Number : TS-15-SC-2023
- Tax Payer : K.L. Swamy & Others
Income tax Appellate Tribunal
ITAT: Consolidated rent taxable on accrual basis over operational life of agreements
Jan 13, 2023
- In Favour of Assessee
- Citation Number : TS-13-ITAT-2023(HYD)
- Tax Payer : Mytrah Wind Developers Private Limited
High Court
HC: Holds Sec.92CA as machinery provision, Sec.153 deals exclusively with limitation; Quashes assessment-order for Pfizer Healthcare
Jan 13, 2023
- In Favour of Assessee
- Citation Number : TS-1025-HC-2022(MAD)
- Tax Payer : Pfizer healthcare India Private Limited
Supreme Court
SC: New regime reassessment challenge requires in-depth consideration; Sets aside HC observations on writ non-maintainability
Jan 12, 2023
- In Favour of None/NA
- Citation Number : TS-12-SC-2023
- Tax Payer : Red Chilli International Sales
High Court
HC: Unsigned reassessment notice renders proceedings jurisdictionally defective, not curable under Sec.292B
Jan 12, 2023
- In Favour of Assessee
- Citation Number : TS-08-HC-2023(BOM)
- Tax Payer : Prakash Krishnavtar Bhardwaj
High Court
HC: Advisory services not FTS/FIS; AAR ruling for recipient not binding on overseas provider
Jan 11, 2023
- In Favour of Assessee
- Citation Number : TS-09-HC-2023(CAL)
- Tax Payer : The Timken Company
Income tax Appellate Tribunal
ITAT: Trust imparting Vedic education beyond religious boundaries eligible for exemption
Jan 11, 2023
- In Favour of Assessee
- Citation Number : TS-07-ITAT-2023(Bang)
- Tax Payer : Shruthiparampara Gurukulam
High Court
HC: Upholds eligibility for DTAA benefit on FTS, absent back-to-back fee-transfer to Holding Co.
Jan 10, 2023
- In Favour of Assessee
- Citation Number : TS-1022-HC-2022(DEL)
- Tax Payer : Fujitsu America INC
Supreme Court
SC: Manner & content of assessment order not determinative of 'change of opinion'
Jan 10, 2023
- In Favour of Assessee
- Citation Number : TS-06-SC-2023
- Tax Payer : Cognizant Technology Solutions India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Liaison Office not PE where employees conduct preparatory or auxiliary coordination
Jan 09, 2023
- In Favour of Assessee
- Citation Number : TS-1018-ITAT-2022(Mum)
- Tax Payer : S.R. Technics Switzerland Limited
High Court
HC: Remands Lenskart’s application for immunity against penalty for de novo adjudication
Jan 09, 2023
- In Favour of Assessee
- Citation Number : TS-1019-HC-2022(DEL)
- Tax Payer : Lenskart Solutions Pvt Ltd
High Court
HC: Order transferring Kamal Nath’s assessment from Kolkata to Delhi 'unimpeachable'
Jan 09, 2023
- In Favour of Revenue
- Citation Number : TS-05-HC-2023(CAL)
- Tax Payer : Kamal Nath
High Court
HC: SC ruling on educational institutions, prospective; Revenue 'cannot take advantage' for old cases
Jan 09, 2023
- In Favour of Assessee
- Citation Number : TS-04-HC-2023(ORI)
- Tax Payer : Sikhya ‘O’ Anusandhan
Income tax Appellate Tribunal
ITAT: Partner's remuneration as salary, bonus or commission not amenable to Sec.192 TDS
Jan 07, 2023
- In Favour of Both, Partially
- Citation Number : TS-03-ITAT-2023(GAU)
- Tax Payer : Dhar Construction Company
Income tax Appellate Tribunal
ITAT: Repairs incurred to maintain ship unloaders revenue in nature; TDS not applicable on reimbursement
Jan 07, 2023
- In Favour of Assessee
- Citation Number : TS-977-ITAT-2022(Kol)
- Tax Payer : International Seaports (Haldia) Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Revenue cannot change valuation method for Sec.56(2)(viib) over variation in projected & actual figures
Jan 07, 2023
- In Favour of Assessee
- Citation Number : TS-1017-ITAT-2022(Mum)
- Tax Payer : Crown Chemicals Private Limited
Income tax Appellate Tribunal
ITAT: Disallowance of delayed PF deposit not debatable; SC Checkmate ruling applies retrospectively
Jan 07, 2023
- In Favour of Revenue
- Citation Number : TS-1005-ITAT-2022(Bang)
- Tax Payer : Garuda Security Services