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Rulings ( 13732 results )

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Income tax Appellate Tribunal

ITAT: Allows FTC claim in modified return u/Sec.92CD(1), refers 'Substantial justice' over procedural errors

Jul 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-499-ITAT-2024(DEL)
  • Tax Payer : Ericsson India Global Services Pvt. Ltd
High Court

HC: HC: HC: Follows Engineering Analysis; Retrospective amendment to Sec. 9(1)(vi) can't impose TDS obligation on Idea Cellular

Jul 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-498-HC-2024(CAL)
  • Tax Payer : Idea Cellular Limited
Supreme Court

SC: SC: Holds software development expenditure for abandoned project as revenue in nature; Dismisses Revenue's SLP

Jul 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-488-SC-2024
  • Tax Payer : Adadyn Technologies Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec.11 exemption cannot be denied, if registration u/Sec.12AA obtained during pendency of rectification

Jul 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-493-ITAT-2024(DEL)
  • Tax Payer : Care Foundation Village
Income tax Appellate Tribunal

ITAT: Condones 1999days delay on representative's negligence sans Assessee’s knowledge, beyond Assessee’s control 'sufficient cause’

Jul 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-489-ITAT-2024(Bang)
  • Tax Payer : JCR Drillsol Pvt Ltd
Income tax Appellate Tribunal

ITAT: Payment towards illegal mining violation of law, penal in nature & not ‘expenditure’ u/Sec.37(1)

Jul 13, 2024
  • In Favour of Revenue
  • Citation Number : TS-497-ITAT-2024(Bang)
  • Tax Payer : H.R. Gaviappa and Co.
Foreign Court

FC: Munster Finance Court holds no interest on tax refund outside the terms of MAP Settlement

Jul 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-1209-FC-2021(GER)
  • Tax Payer : Name not disclosed
Income tax Appellate Tribunal

ITAT: Deletes addition towards estimated agricultural income sans adverse materials showing it understated

Jul 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-495-ITAT-2024(Bang)
  • Tax Payer : A.S. Srinath (HUF)
High Court

HC: Quashes CBDT order, holds activities of NOIDA outside ambit of 'commercial activity', no profit motive

Jul 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-496-HC-2024(DEL)
  • Tax Payer : New Okhla Industrial Development Authority
Income tax Appellate Tribunal

ITAT: Sec.254(2A) applies to rectification of mistake, not for review or recall, no infirmity in the original order

Jul 12, 2024
  • In Favour of Revenue
  • Citation Number : TS-494-ITAT-2024(Ahd)
  • Tax Payer : Neetaben Snehalkumar Patel
Supreme Court

SC: Copy of SC order sharply criticising IT Department's litigation approach, inordinate SLP filing delays

Jul 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-492-SC-2024
  • Tax Payer : SPML Infra Limited
Income tax Appellate Tribunal

ITAT: Deletes addition on disallowance of sales promotion expenses, holds AS7 not applicable to developers

Jul 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-491-ITAT-2024(Mum)
  • Tax Payer : PRL Developers Private Limited
Income tax Appellate Tribunal

ITAT: Quashes revision for non-fulfilment of twin conditions for Sec.263 invocation as assessment order not erroneous

Jul 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-490-ITAT-2024(PUN)
  • Tax Payer : Kaluram Ramlal Gehlot
Supreme Court

SC: Dismisses Revenue’s SLP in Acer India holding discount reimbursement to distributor not being commission

Jul 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-487-SC-2024
  • Tax Payer : Acer India Pvt. Ltd.
Supreme Court

SC: SC: Dismisses Revenue SLP in Infosys case, lambasts Department for inordinate delay

Jul 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-486-SC-2024
  • Tax Payer : Infosys Ltd
Supreme Court

SC: SC: Liquor vendors not ‘buyer’ u/s 206C; Reads natural justice principles into TDS Section

Jul 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-485-SC-2024
  • Tax Payer : Mysore Sales International Ltd. & Ors
Supreme Court

SC: Dismisses Revenue’s SLP in Nokia Solutions and Networks on gross delay & insufficient explanation

Jul 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-484-SC-2024
  • Tax Payer : Nokia Solutions And Networks OY
High Court

HC: Assessee exempt from tax deduction on retrospective amendment; Applies 'impotentia excusat legem' principle

Jul 08, 2024
  • In Favour of Assessee
  • Citation Number : TS-483-HC-2024(BOM)
  • Tax Payer : Sociedade De Fomento Industrial Pvt. Ltd
High Court

HC: Expenditure for overseeing holding companies’ projects not subsidiary’s business loss, both being separate entities

Jul 08, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-481-HC-2024(TEL)
  • Tax Payer : Pipelic Energy Software India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Cancellation of trust registration sans specific violation referred in Explanation of Sec.12AB(4), invalid

Jul 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-458-ITAT-2024(HYD)
  • Tax Payer : Myadam Krishan Rao Charitable Trust