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Income tax Appellate Tribunal
ITAT: Holds CAM charges contractual payments, Lifestyle International liable for TDS under Sec.194C, not Sec.194-I
May 14, 2022
- In Favour of Assessee
- Citation Number : TS-352-ITAT-2022(Bang)
- Tax Payer : Lifestyle International Pvt. Ltd
High Court
HC: Sets aside Sec.148A(d) order & directs Revenue to apply mind on Assessee's reply
May 13, 2022
- In Favour of Assessee
- Citation Number : TS-372-HC-2022(GAUH)
- Tax Payer : Abhinav Mittal
High Court
HC: Quashes reassessment proceedings against Indus Towers since initiated by non-jurisdictional AO
May 13, 2022
- In Favour of Assessee
- Citation Number : TS-371-HC-2022(DEL)
- Tax Payer : Indus Towers Ltd
Income tax Appellate Tribunal
ITAT: Directs detailed probe into deposit in Assessee's allegedly fraudulent bank account
May 13, 2022
- In Favour of Assessee
- Citation Number : TS-368-ITAT-2022(Mum)
- Tax Payer : Nayan Arvind Lalan
High Court
HC: Rules on inter-play of amendments to Sec. 43(5) & 73; Holds set off of derivative loss against other business income, allowable
May 12, 2022
- In Favour of Assessee
- Citation Number : TS-361-HC-2022(BOM)
- Tax Payer : Souvenir Developers (I) Pvt. Ltd
Income tax Appellate Tribunal
ITAT: ESPN India not liable for TDS on payment under reseller agreement for ad space on ESPN UK's website
May 11, 2022
- In Favour of Assessee
- Citation Number : TS-360-ITAT-2022(CHNY)
- Tax Payer : ESPN Digital Media (India) Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Rejects treaty benefit on freight not ‘remitted to’ or ‘received in’ Singapore as per Art.8 & 24 of DTAA
May 11, 2022
- In Favour of Revenue
- Citation Number : TS-359-ITAT-2022(HYD)
- Tax Payer : PACC Container Line Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Holds MicroStrategy's income from software sales & maintenance services not royalty/ FTS under India-Singapore DTAA
May 11, 2022
- In Favour of Assessee
- Citation Number : TS-356-ITAT-2022(DEL)
- Tax Payer : Microstrategy Singapore Pte. Ltd
Income tax Appellate Tribunal
ITAT: Recalls order passed without considering binding precedents; Factually distinguishes SC ruling in Reliance Telecom
May 10, 2022
- In Favour of Assessee
- Citation Number : TS-357-ITAT-2022(HYD)
- Tax Payer : GVPR Engineers Ltd
High Court
HC: Directs PCIT to consider Assessee’s revision petition on merits; Overturns Single Judge's order
May 10, 2022
- In Favour of Assessee
- Citation Number : TS-358-HC-2022(CAL)
- Tax Payer : Unisource Hydro Carbon Services Private Limited & Anr
Income tax Appellate Tribunal
ITAT: Support services not ‘ancillary and subsidiary’ to use of trademark; Rejects taxability under Article 12(4)(a) of India-US DTAA
May 10, 2022
- In Favour of Assessee
- Citation Number : TS-337-ITAT-2022(DEL)
- Tax Payer : Russell Reynolds Associates Inc
High Court
HC: Holds prosecution under Sec.276C 'malicious' where tax paid with delay but prior to sanction
May 09, 2022
- In Favour of Assessee
- Citation Number : TS-354-HC-2022(MAD)
- Tax Payer : Noorjahan
Income tax Appellate Tribunal
ITAT: Grant Thornton's annual membership fee covered by principle of mutuality, not liable to TDS
May 09, 2022
- In Favour of Assessee
- Citation Number : TS-351-ITAT-2022(DEL)
- Tax Payer : Grant Thornton Advisory (P.) Ltd
Income tax Appellate Tribunal
ITAT: Advance paid by spouse and reimbursed by Assessee eligible for benefit under Section 54F
May 07, 2022
- In Favour of Assessee
- Citation Number : TS-347-ITAT-2022(Bang)
- Tax Payer : Y. Manjula Reddy
Income tax Appellate Tribunal
ITAT: No prohibition against NRI accepting gifts from relatives, holds Sec. 68 additions unsustainable
May 07, 2022
- In Favour of Both, Partially
- Citation Number : TS-348-ITAT-2022(Ahd)
- Tax Payer : Atul H. Patel
Income tax Appellate Tribunal
ITAT: Allows TVS set off of loss from Sec.80-IC unit against income of ineligible unit
May 07, 2022
- In Favour of Assessee
- Citation Number : TS-338-ITAT-2022(CHNY)
- Tax Payer : TVS Motor Company Ltd.
Income tax Appellate Tribunal
ITAT: Delay not attributable to Infosys; Extends stay on outstanding demand of about Rs.1,029 Cr.
May 07, 2022
- In Favour of Assessee
- Citation Number : TS-349-ITAT-2022(Bang)
- Tax Payer : Infosys Ltd
Income tax Appellate Tribunal
ITAT: Payments made to harvesting contractors by sugar manufacture liable for TDS under Sec.194C
May 07, 2022
- In Favour of Revenue
- Citation Number : TS-346-ITAT-2022(PAN)
- Tax Payer : EID Parry India Limited
Income tax Appellate Tribunal
ITAT: Deletes disallowance of interest not included in WIP & on borrowings advanced to sister concern
May 07, 2022
- In Favour of Assessee
- Citation Number : TS-343-ITAT-2022(PAN)
- Tax Payer : Milroc Good Earth Property and Developers LLP
Income tax Appellate Tribunal
ITAT: Restores matter for examining additional evidence over disallowance of service tax offered to tax in year of refund
May 07, 2022
- In Favour of None/NA
- Citation Number : TS-350-ITAT-2022(Bang)
- Tax Payer : Intuit India Product Development Center Pvt. Ltd