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Rulings ( 11635 results )

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Income tax Appellate Tribunal

ITAT: Directs DRP to decide treaty benefit on Independent Personal Services, basis additional evidence

Nov 19, 2022
  • In Favour of Assessee
  • Citation Number : TS-893-ITAT-2022(DEL)
  • Tax Payer : Curits, Mallet-Prevost, Colt & Mosle LLP
Income tax Appellate Tribunal

ITAT: Upholds revision of wrong tax-rate under Sec.115BBE after CIT(A) passed quantum order

Nov 19, 2022
  • In Favour of Revenue
  • Citation Number : TS-892-ITAT-2022(CHANDI)
  • Tax Payer : Agya Ram Manohar Lal
Income tax Appellate Tribunal

ITAT: Quashes revision against TN Govt. Liquor Co. over allowability of Rs.11000 Cr. VAT under Sec.40(a)(iib)

Nov 17, 2022
  • In Favour of Assessee
  • Citation Number : TS-890-ITAT-2022(CHNY)
  • Tax Payer : Tamilnadu State Marketing Corporation Ltd.
Supreme Court

SC: Moulding ​'Polyurethane Foam' car seats ineligible under Sec.80-IB as no further process undertaken

Nov 17, 2022
  • In Favour of Revenue
  • Citation Number : TS-887-SC-2022
  • Tax Payer : Polyflex (India) Pvt. Ltd
Supreme Court

SC: Dismisses challenge against appointment of VP-ITAT; Upholds Madras HC ruling

Nov 17, 2022
  • In Favour of None/NA
  • Citation Number : TS-889-SC-2022
  • Tax Payer : Aniruthan
Income tax Appellate Tribunal

ITAT: Mauritian Co.’s share transaction with PayU India exempt under pre-amended DTAA

Nov 17, 2022
  • In Favour of Assessee
  • Citation Number : TS-888-ITAT-2022(DEL)
  • Tax Payer : MIH India (Mauritius) Ltd
Income tax Appellate Tribunal

ITAT: Production of Bitumen & related products qualify as ‘mineral oil’; Allows Sec.80-IB deduction

Nov 16, 2022
  • In Favour of Both, Partially
  • Citation Number : TS-882-ITAT-2022(Mum)
  • Tax Payer : Hindustan Coals Private Limited
Income tax Appellate Tribunal

ITAT: Rejects colourable device & GAAR plea against beneficiary as share-sale taxed in trust's hands

Nov 16, 2022
  • In Favour of Both, Partially
  • Citation Number : TS-883-ITAT-2022(Bang)
  • Tax Payer : United Breweries Limited
High Court

HC: Kabul Chawla ratio not diluted by Dayawanti ruling; Reiterates law on post-search assessments

Nov 15, 2022
  • In Favour of Assessee
  • Citation Number : TS-881-HC-2022(DEL)
  • Tax Payer : PGF Ltd
Supreme Court

SC: Upholds TDS as Supplementary Commission, accessory to principal-agent relationship; Quashes penalty

Nov 15, 2022
  • In Favour of Revenue
  • Citation Number : TS-880-SC-2022
  • Tax Payer : Singapore Airlines Ltd
Income tax Appellate Tribunal

ITAT: Designation of property as 'residential' by Municipal Corp. determinative for Sec.54F exemption

Nov 15, 2022
  • In Favour of Revenue
  • Citation Number : TS-879-ITAT-2022(DEL)
  • Tax Payer : Raman Chawla
High Court

HC: Holds search & consequential notices valid; Remarks on Revenue's apathy to medical emergency during search

Nov 14, 2022
  • In Favour of Revenue
  • Citation Number : TS-878-HC-2022(MAD)
  • Tax Payer : Chandran Somasundaram & Others
Income tax Appellate Tribunal

ITAT: Dutch Co.’s receipts from executive search services not FTS; Remands issue of management fees taxability

Nov 12, 2022
  • In Favour of Assessee
  • Citation Number : TS-863-ITAT-2022(Mum)
  • Tax Payer : Spencer Stuart International B.V.
Income tax Appellate Tribunal

ITAT: Directs CIT(A) for speaking order on short & long term investment income for Sec.80P deduction

Nov 12, 2022
  • In Favour of Both, Partially
  • Citation Number : TS-873-ITAT-2022(PAN)
  • Tax Payer : Anantnath Alpasankhyatar Vividh Uddeshagal Souhard Sahakari Niyamit
Income tax Appellate Tribunal

ITAT: Breach of VsV condition leads to revival of appeal; Dismisses Revenue's maintainability plea

Nov 12, 2022
  • In Favour of Assessee
  • Citation Number : TS-871-ITAT-2022(CHNY)
  • Tax Payer : Lifecell International Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Holds sales tax subsidies received by Ambuja Cements as capital in nature

Nov 12, 2022
  • In Favour of Assessee
  • Citation Number : TS-874-ITAT-2022(Mum)
  • Tax Payer : Ambuja Cements Ltd.
Income tax Appellate Tribunal

ITAT: Remits forex loss allowability on AE-loan to examine whether equity in nature

Nov 12, 2022
  • In Favour of Assessee
  • Citation Number : TS-877-ITAT-2022(Ahd)
  • Tax Payer : Rosebys Interiors India Ltd
High Court

HC: Annuls fresh reassessment initiated during pendency of proceedings; Directs Revenue to consider objections

Nov 12, 2022
  • In Favour of Assessee
  • Citation Number : TS-872-HC-2022(DEL)
  • Tax Payer : Kamdhenu Enterprises Ltd
High Court

HC: Quashes reassessment notice, basis change of opinion, over expenses for perfecting property-title

Nov 12, 2022
  • In Favour of Assessee
  • Citation Number : TS-876-HC-2022(DEL)
  • Tax Payer : Deepak Kapoor
High Court

HC: Centralised services to Indian hotels including marketing & sales, not FTS; Follows Sheraton International ruling

Nov 12, 2022
  • In Favour of Assessee
  • Citation Number : TS-875-HC-2022(DEL)
  • Tax Payer : WESTIN HOTEL MANAGEMENT LP