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Rulings ( 11637 results )

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Income tax Appellate Tribunal

ITAT: Manner of disbursement not decisive for determining nature of subsidy; Holds incentive for industrial growth, capital receipt

Jun 11, 2022
  • In Favour of Assessee
  • Citation Number : TS-460-ITAT-2022(PUN)
  • Tax Payer : Haldex India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Development charges paid to town planning authorities not liable to TDS; Deletes Sec.271C penalty

Jun 11, 2022
  • In Favour of Assessee
  • Citation Number : TS-464-ITAT-2022(DEL)
  • Tax Payer : Satya Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Communication charges paid to Cerner Corp. not taxable as royalty, not liable for TDS

Jun 11, 2022
  • In Favour of Assessee
  • Citation Number : TS-456-ITAT-2022(Bang)
  • Tax Payer : Cerner Healthcare Solutions India Private Ltd
Income tax Appellate Tribunal

ITAT: Differential stamp duty arising due to purchase of property other than one originally agreed, not taxable

Jun 11, 2022
  • In Favour of Assessee
  • Citation Number : TS-450-ITAT-2022(Mum)
  • Tax Payer : Sanika Avadhoot
Income tax Appellate Tribunal

ITAT: Camera charges, interest income for snake catchers society eligible for 80P deduction

Jun 11, 2022
  • In Favour of Assessee
  • Citation Number : TS-449-ITAT-2022(CHNY)
  • Tax Payer : Irula Snake Catchers Industrial Co-operative Society Limited
High Court

HC: Allows Assessee to argue on applicable tax rate before ITAT, left undecided by DRP

Jun 11, 2022
  • In Favour of Assessee
  • Citation Number : TS-461-HC-2022(KAR)
  • Tax Payer : Palmer Investment Group Limited
High Court

HC: Remands reassessment proceeding since Assessee's adjournment request not considered, SCN sent on wrong email

Jun 11, 2022
  • In Favour of Assessee
  • Citation Number : TS-454-HC-2022(DEL)
  • Tax Payer : Schneider Electric India Pvt. Ltd
High Court

HC: Negotiated land acquisition for Bullet Train project retains character of compulsory acquisition; Holds not liable for TDS

Jun 10, 2022
  • In Favour of Assessee
  • Citation Number : TS-467-HC-2022(BOM)
  • Tax Payer : Seema Jagdish Patil
Income tax Appellate Tribunal

ITAT: Receipt from access to news database 'Factiva' not taxable as royalty under India-UK DTAA

Jun 10, 2022
  • In Favour of Assessee
  • Citation Number : TS-462-ITAT-2022(Mum)
  • Tax Payer : Factiva Ltd
Income tax Appellate Tribunal

ITAT: Rules on allowability of AMC, communication & legal expenses, paid by Honeywell to NRs; Holds not liable to TDS

Jun 09, 2022
  • In Favour of Assessee
  • Citation Number : TS-459-ITAT-2022(Bang)
  • Tax Payer : Honeywell Technolgoy Solutions Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Capitation fee by educational institution against law & public policy; Rejects Sec.11 exemption on unaccounted money

Jun 09, 2022
  • In Favour of Revenue
  • Citation Number : TS-448-ITAT-2022(PUN)
  • Tax Payer : Sinhagad Technical Education Society
High Court

HC: Issues directions to Revenue Secretary & CBDT for effectively implementing Instructions to address Assessees' grievances

Jun 09, 2022
  • In Favour of Assessee
  • Citation Number : TS-458-HC-2022(ALL)
  • Tax Payer : Harish Chandra Bhati
Income tax Appellate Tribunal

ITAT: Deletes Sec.271C penalty, accepts plea of Assessee’s ignorance about TDS liability under Sec.194IA as ‘reasonable cause’

Jun 09, 2022
  • In Favour of Assessee
  • Citation Number : TS-457-ITAT-2022(VNS)
  • Tax Payer : Manish Jaiswal
Income tax Appellate Tribunal

ITAT: Shipping co. eligible for normal tax provisions with all related benefits on exercise of option under Sec.172(7)

Jun 08, 2022
  • In Favour of Assessee
  • Citation Number : TS-455-ITAT-2022(Rjt)
  • Tax Payer : Interocean Shipping (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Credit Suisse's income from distributing HDFC MFs abroad not ‘reasonably attributable’ to India, not taxable

Jun 08, 2022
  • In Favour of Assessee
  • Citation Number : TS-452-ITAT-2022(Mum)
  • Tax Payer : Credit Suisse (Singapore) Ltd.
Income tax Appellate Tribunal

ITAT: Bosch's receipt from sub-licensing technology, taxable as royalty; Rejects capital receipt plea

Jun 08, 2022
  • In Favour of Revenue
  • Citation Number : TS-451-ITAT-2022(Bang)
  • Tax Payer : Bosch Ltd.
Income tax Appellate Tribunal

ITAT: Rejects additional ground for lower DDT in second appeal; Distinguishes 'tax on distributed profits' from 'determination of total income’

Jun 08, 2022
  • In Favour of Revenue
  • Citation Number : TS-420-ITAT-2022(Bang)
  • Tax Payer : Texas Instruments (India) P. Ltd.
Income tax Appellate Tribunal

ITAT: Two years' limitation period applicable to TDS proceedings on payments to NRs if details covered under Form 27Q

Jun 08, 2022
  • In Favour of None/NA
  • Citation Number : TS-447-ITAT-2022(CHNY)
  • Tax Payer : Sutherland Global Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Facts non-existent during scrutiny assessment not 'material' for Sec.147; Quashes Tata Communications' reassessment

Jun 07, 2022
  • In Favour of Assessee
  • Citation Number : TS-446-ITAT-2022(Mum)
  • Tax Payer : Tata Communications Limited
High Court

HC: Not all ​​alleged ‘underreporting’ results in ‘misreporting’​; Quashes penalty order arising from differing quantum of Sec.14A disallowance

Jun 06, 2022
  • In Favour of Assessee
  • Citation Number : TS-445-HC-2022(DEL)
  • Tax Payer : Prem Brothers Infrastructure LLP