Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 13257 results )

Filters
Income tax Appellate Tribunal

ITAT: KYC discrepancies of co-operative society not incriminating material, actionable under relevant laws

Feb 05, 2024
  • In Favour of Assessee
  • Citation Number : TS-61-ITAT-2024(Mum)
  • Tax Payer : Renukamata Multi–State Co–operative Society Ltd
Income tax Appellate Tribunal

ITAT: Affirms expenditure allowability as per mercantile system & rule of consistency

Feb 03, 2024
  • In Favour of Assessee
  • Citation Number : TS-54-ITAT-2024(DEL)
  • Tax Payer : Wimco Green
Income tax Appellate Tribunal

ITAT: Assessee discharged Sec.68 onus, Revenue failed to examine; Remands for further inquiry

Feb 03, 2024
  • In Favour of Assessee
  • Citation Number : TS-60-ITAT-2024(Bang)
  • Tax Payer : BMM Ispat Limited
Income tax Appellate Tribunal

ITAT: Allows Sec.80-IC deduction to HUL's ancillary unit as activity tantamount to 'manufacture'

Feb 03, 2024
  • In Favour of Assessee
  • Citation Number : TS-62-ITAT-2024(DEL)
  • Tax Payer : Beeam Industries Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec.80-IA deduction allowable on developing airport's arrival block; Assessee not ‘work contractor'

Feb 03, 2024
  • In Favour of Assessee
  • Citation Number : TS-52-ITAT-2024(Ahd)
  • Tax Payer : N.C.C. – M.S.K.E.L (J.V.)
Foreign Court

FC: Ukrainian Supreme Court holds signing loan agreement ‘preparatory or auxiliary’; Rejects DAPE plea

Feb 02, 2024
  • In Favour of Assessee
  • Citation Number : TS-1062-FC-2022(UKR)
  • Tax Payer : Furlander Wind Technology LLC
High Court

HC: Rejects 'pending appeal' plea since Assessee aware of appeal-disposal; Upholds VsV rejection

Feb 02, 2024
  • In Favour of Revenue
  • Citation Number : TS-58-HC-2024(GUJ)
  • Tax Payer : REDEX Protech Limited
High Court

HC: After CIRP, company's tax-prosecution cannot continue against new management; Old officers liable

Feb 02, 2024
  • In Favour of Assessee
  • Citation Number : TS-56-HC-2024(MAD)
  • Tax Payer : Vasan Healthcare Pvt. Ltd
High Court

HC: Upholds quashing of post-search assessment based on loose sheets; Explains Sec.153C & Sec.127

Feb 01, 2024
  • In Favour of Assessee
  • Citation Number : TS-55-HC-2024(KAR)
  • Tax Payer : Sunil Kumar Sharma
Income tax Appellate Tribunal

ITAT: Journalist's compensation on contract non-renewal not taxable; 'Business' not inclusive of 'profession'

Jan 31, 2024
  • In Favour of Assessee
  • Citation Number : TS-53-ITAT-2024(DEL)
  • Tax Payer : Padma Rao
High Court

HC: Condones Singaporean Co.'s ITR-filing delay involving refund claim, subject to Rs.50,000 cost

Jan 31, 2024
  • In Favour of Assessee
  • Citation Number : TS-50-HC-2024(MAD)
  • Tax Payer : Tiong Woon Project & Contracting Pte. Ltd
High Court

HC: Explains ‘purpose test’ while holding Maharashtra Govt.'s sales-tax subsidy as capital receipt

Jan 30, 2024
  • In Favour of Assessee
  • Citation Number : TS-51-HC-2024(DEL)
  • Tax Payer : Indo Rama Textiles Ltd
Income tax Appellate Tribunal

ITAT: Absent PE, reinsurance income not taxable; Rejects DRP's approach of 'keeping issue alive'

Jan 29, 2024
  • In Favour of Assessee
  • Citation Number : TS-44-ITAT-2024(Mum)
  • Tax Payer : Swiss Re Asia Pte Ltd
Supreme Court

SC: HC 'simply dismissed' Revenue's appeal against ITC after formulating questions; Directs re-hearing

Jan 29, 2024
  • In Favour of Assessee
  • Citation Number : TS-49-SC-2024
  • Tax Payer : I.T.C. Ltd
High Court

HC: Directs Govt. to address representation for increasing Sec.80TTA limit by Jan 31

Jan 29, 2024
  • In Favour of Assessee
  • Citation Number : TS-48-HC-2024(KAR)
  • Tax Payer : Rupesh Srivastava
Income tax Appellate Tribunal

ITAT: Condones 2900 days appeal-filing delay over non-service of Sec.143(1) intimation

Jan 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-34-ITAT-2024(Ahd)
  • Tax Payer : Prakashkumar Ambalal Patel
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition on gift from NRI through NRE account since onus discharged

Jan 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-35-ITAT-2024(SUR)
  • Tax Payer : Chunibhai Haribhai Gajera
Income tax Appellate Tribunal

ITAT: Deletes addition of alleged inflated fuel-cost basis CESTAT & Electricity Commission order

Jan 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-46-ITAT-2024(Mum)
  • Tax Payer : Reliance Infrastructure Ltd
High Court

HC: Mining Co.'s contribution to Bellary Action Task Force allowable for ‘commercial expediency'

Jan 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-825-HC-2023(KAR)
  • Tax Payer : The Sandur Manganese & Iron Ore Ltd
High Court

HC: Furnishing Form 10B after ITR-filing but before assessment entitles Trust for Sec.11 exemption

Jan 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-47-HC-2024(GUJ)
  • Tax Payer : Gujarat Energy Development Agency