Filters
Rulings ( 12900 results )
Income tax Appellate Tribunal
ITAT: IBM's employee holding UK-TRC eligible for treaty benefits on salary earned in UK
Feb 17, 2024
- In Favour of Assessee
- Citation Number : TS-93-ITAT-2024(Kol)
- Tax Payer : Debarghya Chattopadhaya
Income tax Appellate Tribunal
ITAT: Stamp value on sale-agreement date relevant for Sec.56(2)(vii)(b) valuation, applies proviso
Feb 17, 2024
- In Favour of Assessee
- Citation Number : TS-109-ITAT-2024(DEL)
- Tax Payer : Shyamkumar Madhavdas Chugh
Income tax Appellate Tribunal
ITAT: Offshore equipment supply to BPCL on FOB basis non-taxable, Rejects Sec.44BB plea
Feb 17, 2024
- In Favour of Assessee
- Citation Number : TS-82-ITAT-2024(DEL)
- Tax Payer : Air Liquide Global EC Germany GMBH
Income tax Appellate Tribunal
ITAT: Non-supply of assessment records to Assessee violates natural justice; Remands appeal
Feb 17, 2024
- In Favour of Assessee
- Citation Number : TS-75-ITAT-2024(CHANDI)
- Tax Payer : International Customer Related Management Services P.Ltd
High Court
HC: Applies 'prudent person' test on reason to believe for income escaping assessment
Feb 17, 2024
- In Favour of Assessee
- Citation Number : TS-86-HC-2024(BOM)
- Tax Payer : Sun Tan Trading Co. Ltd
Foreign Court
FC: Pakistan's HC gives Art.8 benefit on income from container detention & services, termination handling
Feb 16, 2024
- In Favour of Assessee
- Citation Number : TS-871-FC-2019
- Tax Payer : A.P. Moller Maersk
High Court
HC: Chargeability to tax ‘paramount’ for Sec.195-TDS on purchases; Non-discrimination clause applicable to Sec.40(a)(i)
Feb 16, 2024
- In Favour of Assessee
- Citation Number : TS-106-HC-2024(DEL)
- Tax Payer : Mitsubishi Corporation India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Upholds addition of 'speed money' paid for obtaining Govt. contracts; Rejects telescoping on admitted income
Feb 16, 2024
- In Favour of Both, Partially
- Citation Number : TS-102-ITAT-2024(HYD)
- Tax Payer : Nagarjuna Construction Company Ltd (NCCL)
Income tax Appellate Tribunal
ITAT: Sec.194C-TDS inapplicable on OYO's 'minimum guarantee payment' made to hotels
Feb 15, 2024
- In Favour of Assessee
- Citation Number : TS-104-ITAT-2024(DEL)
- Tax Payer : Oravel Stays Pvt Ltd
Supreme Court
SC: Excluding electoral bonds from Sec.13A ‘political contribution record’ violates citizens' right to information
Feb 15, 2024
- In Favour of Assessee
- Citation Number : TS-103-SC-2024
- Tax Payer : Association for Democratic Reforms & Others
High Court
HC: Remands Boston Scientific’s case on Apex Labs judgment vis-a-vis Doctor’s consultancy fee disallowance
Feb 15, 2024
- In Favour of Both, Partially
- Citation Number : TS-101-HC-2024(DEL)
- Tax Payer : Boston Scientific India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Mining Contractor's 'overburden removal' expenses revenue in nature, not covered by Sec. 35E
Feb 15, 2024
- In Favour of Assessee
- Citation Number : TS-99-ITAT-2024(Bang)
- Tax Payer : South West Mining Limited
High Court
HC: Rules on 'pre-approval period' weighted deduction for R&D facility under Sec.35(2AB)
Feb 14, 2024
- In Favour of Assessee
- Citation Number : TS-98-HC-2024(DEL)
- Tax Payer : Nagravision India Private Limited
Supreme Court
SC: Dismisses Revenue’s SLP against Delhi HC judgment prescribing guidelines for reopening assessments
Feb 14, 2024
- In Favour of Assessee
- Citation Number : TS-97-SC-2024
- Tax Payer : Sabh infrastructure Ltd
High Court
HC: ‘Playout Services’ not managerial, technical or consultancy; Rejects taxability as FTS
Feb 14, 2024
- In Favour of Assessee
- Citation Number : TS-96-HC-2024(DEL)
- Tax Payer : Planetcast International Pte
High Court
HC: Relaxes restraint on 'royalty repatriation' for Huawei since search assessment ongoing for 2 years
Feb 13, 2024
- In Favour of Assessee
- Citation Number : TS-94-HC-2024(DEL)
- Tax Payer : Huawei Telecommunications (India) Company Private Limited
High Court
HC: Sec.194C-TDS applicable on EDC, privity of contract between real estate developers & development authority no prerequisite
Feb 13, 2024
- In Favour of Revenue
- Citation Number : TS-92-HC-2024(DEL)
- Tax Payer : Puri Constructions Pvt. Ltd. & Others
Supreme Court
SC: Dismisses Bharti Hexacom's review petition on telecom licence fee 'capital v/s revenue' issue
Feb 13, 2024
- In Favour of Revenue
- Citation Number : TS-95-SC-2024
- Tax Payer : Bharti Hexacom Limited
Income tax Appellate Tribunal
ITAT: Foreign trust's settlor neither investor nor beneficial owner; Deletes BMA addition
Feb 13, 2024
- In Favour of Assessee
- Citation Number : TS-91-ITAT-2024(CHNY)
- Tax Payer : Narayanaswamy Ramamoorthy
Income tax Appellate Tribunal
ITAT: Travel agents accessing Sabre CRS independently, do not constitute PE; Distinguishes Galileo
Feb 12, 2024
- In Favour of Assessee
- Citation Number : TS-89-ITAT-2024(DEL)
- Tax Payer : Sabre GLBL Inc.