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Rulings ( 13733 results )

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High Court

HC: Dispute over non-updation of credit score by credit institution, not arbitral issue; Writ not maintainable due to efficacious remedy

Jun 17, 2024
  • In Favour of Revenue
  • Citation Number : TS-417-HC-2024(MAD)
  • Tax Payer : V. Ramalingam
High Court

HC: HC: Revenue abstained from going beyond SCN; Treats Sec.148A(d) order as SCN under Sec.148A(b)/148

Jun 17, 2024
  • In Favour of Assessee
  • Citation Number : TS-421-HC-2024(MAD)
  • Tax Payer : Satluj Credit & Holdings Private Limited
Income tax Appellate Tribunal

ITAT: Deletes Sec.43B addition for unpaid TCS not routed through P&L Account & neither claimed as deduction

Jun 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-408-ITAT-2024(ASR)
  • Tax Payer : Aay Kay Manufacuring Co.
Income tax Appellate Tribunal

ITAT: Date of possession of property to be considered as purchase date for Sec.54 deduction

Jun 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-407-ITAT-2024(Mum)
  • Tax Payer : Prateek Rajendra Kapadia
High Court

HC: Dismisses writ qua challenge to assumption of jurisdiction to reassess, endorses statutory appellate remedy

Jun 15, 2024
  • In Favour of Revenue
  • Citation Number : TS-409-HC-2024(DEL)
  • Tax Payer : Mudraksh Investfin Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Sec.40(a)(i) disallowance on payment without TDS unsustainable, sans TDS provision at time of payment

Jun 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-413-ITAT-2024(CHNY)
  • Tax Payer : Titan Company Ltd
Income tax Appellate Tribunal

ITAT: Discretion to choose share valuation methodology rests with Assessee, AO interfere if report fundamentally erroneous

Jun 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-420-ITAT-2024(DEL)
  • Tax Payer : Weldon Polymers Pvt. Ltd.
Foreign Court

FC: Italy's Supreme Court holds foreign tax credit available only if tax withheld in accordance with tax treaty

Jun 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-841-FC-2023(ITL)
  • Tax Payer : Wis Telecom Srl
Income tax Appellate Tribunal

ITAT: 153A assessment valid sans any incriminating material, basis acceptance of undisclosed foreign bank account

Jun 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-415-ITAT-2024(DEL)
  • Tax Payer : Rajinder Kumar
High Court

HC: HC: Holds ITAT statutorily obliged to consider the appeal on merits, restores appeal with ITAT; Follows Uzhuva Service

Jun 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-418-HC-2024(KER)
  • Tax Payer : Cool Mind Technologies Private Limited
Income tax Appellate Tribunal

ITAT: 143(3) assessment order not sine non qua for revision order u/Sec.263, even if unsigned or unserved on Assessee

Jun 13, 2024
  • In Favour of Revenue
  • Citation Number : TS-416-ITAT-2024(CHNY)
  • Tax Payer : Ramasamy Sathyan
Income tax Appellate Tribunal

ITAT: Allows IT Bar Association’s appeal for 80G exemption registration; Cites deadline misapplication & misconstrued provisions

Jun 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-414-ITAT-2024(Kol)
  • Tax Payer : Income Tax Bar Association Calcutta
High Court

HC: Reinstates family feud suit for partition & injunction, cites improper application of Benami Act, premature dismissal under CPC

Jun 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-767-HC-2020(DEL)
  • Tax Payer : Neeru Dhir And Ors
Income tax Appellate Tribunal

ITAT: Holds assessment order by ACIT without jurisdiction sans authorization orders u/Sec. 120(4)(b) or 127

Jun 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-412-ITAT-2024(Mum)
  • Tax Payer : Tata Steel Limited
Income tax Appellate Tribunal

ITAT: Validity of claim of benefit u/Sec.115BAA due to delay in filing ROI & Form 10IC; Rejects Wipro Limited

Jun 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-411-ITAT-2024(Ahd)
  • Tax Payer : Aprameya Engineering Limited
Income tax Appellate Tribunal

ITAT: Amendment to Sec. 11(1)(d) requiring investment per Sec.11(5) applies prospectively from Apr 1, 2022

Jun 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-410-ITAT-2024(DEL)
  • Tax Payer : Jan Swasthya Sahyog
High Court

HC: Quashes 50 Cr. bribery FIR; Assessee cites Settlement Commission’s conclusive order, SC judgments, and lack of evidence

Jun 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-406-HC-2024(MAD)
  • Tax Payer : Sunil Khetpalia
Income tax Appellate Tribunal

ITAT: ITAT: Non-compete fee under negative covenant capital receipt prior to 28(va) amendment; Relies on Guffic Chem

Jun 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-405-ITAT-2024(Mum)
  • Tax Payer : Lyka Labs Ltd
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Sec.249(4)(b) liability of advance tax to be calculated on ‘admitted income’ & not ‘assessed income’

Jun 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-404-ITAT-2024(PUN)
  • Tax Payer : Dilip Hiralal Chaudhari
High Court

HC: Cites McDowell, sustains GAAR invocation; Calls out assessee's 'weak' arguments on SAAR

Jun 10, 2024
  • In Favour of Revenue
  • Citation Number : TS-398-HC-2024(TEL)
  • Tax Payer : Ayodhya Rami Reddy Alla