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Rulings ( 13780 results )

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High Court

HC: Automatic release of seized asset not mandatory on expiry of 120 days

Mar 30, 2024
  • In Favour of Revenue
  • Citation Number : TS-214-HC-2024(ALL)
  • Tax Payer : Dipak Kumar Agarwal
High Court

HC: HC: Rejects reassessment as investor not involved in sham transaction alleged against JM Financial

Mar 30, 2024
  • In Favour of Assessee
  • Citation Number : TS-225-HC-2024(BOM)
  • Tax Payer : Karan Maheshwari
High Court

HC: 'Change of opinion' inbuilt check against reassessment; Live link between material & belief sine qua non

Mar 30, 2024
  • In Favour of Assessee
  • Citation Number : TS-221-HC-2024(BOM)
  • Tax Payer : Vibrant Securities Pvt. Ltd
Foreign Court

FC: FC: Dutch Court holds interpretation of treaty text lacking clarity cannot be detrimental to taxpayer

Mar 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-833-FC-2023(NETH)
  • Tax Payer : Anonymous
High Court

HC: Directs Interim Board to pass settlement order basis ITSC’s decision & Member’s affidavit

Mar 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-217-HC-2024(GUJ)
  • Tax Payer : Gagjibhai Bhurabhai Koshiya & Ors
Income tax Appellate Tribunal

ITAT: Third Member holds CCTV footage & Sec.132(4) statement not conclusive on demonetised cash deposits

Mar 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-223-ITAT-2024(DEL)
  • Tax Payer : D.L. Heera Bhai Jewellery Arcade Pvt. Ltd
High Court

HC: Document's photocopy lacks evidentiary value, not reliable unless corroborated by other evidence

Mar 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-220-HC-2024(DEL)
  • Tax Payer : Rashmi Rajiv Mehta
Income tax Appellate Tribunal

ITAT: ITAT: Shell International's intra-group services not FTS as 'make available' clause not satisfied

Mar 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-219-ITAT-2024(Ahd)
  • Tax Payer : Shell International B.V.
Income tax Appellate Tribunal

ITAT: ITAT: Deletes Google Ireland's Rs.8,600 Cr. addition; 'AdWords rights' receipts from Google India not royalty

Mar 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-218-ITAT-2024(Bang)
  • Tax Payer : Google Ireland Ltd
High Court

HC: Upholds proceedings & provisional attachment order against alleged Benamidar involving 37 immovable properties

Mar 26, 2024
  • In Favour of Revenue
  • Citation Number : TS-216-HC-2024(CAL)
  • Tax Payer : Krishna Sudama Marketing Private Limited
Income tax Appellate Tribunal

ITAT: No profit attributable to alleged PE since remunerated at ALP; Follows Morgan Stanley

Mar 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-211-ITAT-2024(DEL)
  • Tax Payer : AB Sciex Pte Ltd
Income tax Appellate Tribunal

ITAT: Rejects Revenue's reliance on BEPS Action 7; Holds no DAPE sans authority to conclude contract

Mar 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-215-ITAT-2024(DEL)
  • Tax Payer : UK Grid Solution Limited
High Court

HC: Upholds reassessment since no variation in foundational material behind reasons recorded & supplied

Mar 25, 2024
  • In Favour of Revenue
  • Citation Number : TS-207-HC-2024(DEL)
  • Tax Payer : Seema Gupta
Income tax Appellate Tribunal

ITAT: Write-off of non-rural advances deductible without adjusting bad rural advances provision

Mar 25, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-213-ITAT-2024(CHNY)
  • Tax Payer : City Union Bank Limited
High Court

HC: Taxing surrendered income sans incriminating material 'debatable', outside scope of Sec.154

Mar 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-204-HC-2024(GUJ)
  • Tax Payer : Setco Automotive Ltd
High Court

HC: Upholds revision over lack of inquiry on loan transactions despite DDIT (Inv.) report

Mar 23, 2024
  • In Favour of Revenue
  • Citation Number : TS-209-HC-2024(DEL)
  • Tax Payer : Paramount Propbuild Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sans accrual, rejects taxability of notional interest; Follows ‘real income’ theory

Mar 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-193-ITAT-2024(Mum)
  • Tax Payer : Kesar Terminals and Infrastructure Ltd
High Court

HC: Quashes assessment order passed on non-existing company; Follows Maruti over Mahagun judgment

Mar 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-200-HC-2024(MAD)
  • Tax Payer : Pharmazell (India) Private Limited
High Court

HC: Ex gratia bonus in excess of ‘statutory bonus’ allowable as business expenditure

Mar 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-192-HC-2024(BOM)
  • Tax Payer : Indian Express Newspapers (Bombay) Ltd
High Court

HC: Congress approached Writ Court at 'fag end' of Sec.153B limitation; Upholds Sec.153C proceedings

Mar 22, 2024
  • In Favour of Revenue
  • Citation Number : TS-212-HC-2024(DEL)
  • Tax Payer : Indian National Congress