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Rulings ( 13780 results )

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Foreign Court

FC: Italian Supreme Court allows treaty benefit despite no income-tax in source state

Mar 22, 2024
  • In Favour of Assessee
  • Citation Number : TS-832-FC-2023(ITL)
  • Tax Payer : Alessandro Fiaschi
Income tax Appellate Tribunal

ITAT: Mauritian Co. holding TRC entitled to treaty benefits basis Azadi Bachao & grandfathering clause

Mar 22, 2024
  • In Favour of Assessee
  • Citation Number : TS-210-ITAT-2024(DEL)
  • Tax Payer : Norwest Venture Partners X-Mauritius
High Court

HC: Stays demand without 20% pre-deposit until appeal disposal; CIT(A) gets 3 months

Mar 21, 2024
  • In Favour of Assessee
  • Citation Number : TS-208-HC-2024(P & H)
  • Tax Payer : Anheuser Busch InBev India Ltd
Income tax Appellate Tribunal

ITAT: Special Bench holds Firm ineligible for Schedule Tribe tax-exemption basis Partners’ eligibility

Mar 21, 2024
  • In Favour of Revenue
  • Citation Number : TS-206-ITAT-2024(GAU)
  • Tax Payer : Hotel Centre Point
High Court

HC: Quashes post-Abhisar Buildwell reassessment proceedings; Rejects Revenue's 'Sec.150(1)' plea

Mar 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-203-HC-2024(DEL)
  • Tax Payer : Orchid Infrastructure Developers Pvt Ltd
High Court

HC: Quashes reassessment proceedings against foreign investor; Follows Angelantoni judgment

Mar 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-202-HC-2024(DEL)
  • Tax Payer : AL Amin Investments Limited
Supreme Court

SC: Condones Revenue's 624 days SLP-filing delay; Follows Ganpati Dealcom & disposes of SLP

Mar 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-201-SC-2024
  • Tax Payer : Nexus Feeds Ltd & Ors
Income tax Appellate Tribunal

ITAT: Rejects 'colourable device' finding in agricultural land transaction basis real intention of parties

Mar 19, 2024
  • In Favour of Assessee
  • Citation Number : TS-196-ITAT-2024(Bang)
  • Tax Payer : SPR Spirits Private Limited
Income tax Appellate Tribunal

ITAT: NFAC's casual approach on material facts vitiates entire justice system; Quashes reassessment

Mar 19, 2024
  • In Favour of Assessee
  • Citation Number : TS-199-ITAT-2024(Mum)
  • Tax Payer : Reporter Family Private Trust
High Court

HC: Sec.153C assessment limitation not shortened by Super Malls; FA 2022 'books of account' amendment retrospective

Mar 18, 2024
  • In Favour of Revenue
  • Citation Number : TS-198-HC-2024(MAD)
  • Tax Payer : LKS Gold House Private Limited
High Court

HC: Waives 10% pre-deposit condition as 10% demand already paid; Modifies Single Judge's order

Mar 18, 2024
  • In Favour of Assessee
  • Citation Number : TS-197-HC-2024(MAD)
  • Tax Payer : The Salem Urban Co-operative Bank limited
High Court

HC: Revenue's stay powers 'discretionary', not 'cabined' by CBDT OMs; Rejects 20% pre-deposit as prerequisite

Mar 18, 2024
  • In Favour of Assessee
  • Citation Number : TS-195-HC-2024(DEL)
  • Tax Payer : National Association Of Software And Services Companies (NASSCOM)
High Court

HC: Confirms attachment of property for tax recovery; Explains third party's right

Mar 16, 2024
  • In Favour of Revenue
  • Citation Number : TS-183-HC-2024(MAD)
  • Tax Payer : K. N. Subramaniam
Income tax Appellate Tribunal

ITAT: Beneficial owner of FCCD interest eligible for treaty benefit; Rejects 'back-to-back transactions' plea

Mar 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-157-ITAT-2024(CHNY)
  • Tax Payer : Worldpart Limited
High Court

HC: Disallows refund adjustment sans Sec. 245 intimation and non-adjudication of stay application

Mar 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-172-HC-2024(BOM)
  • Tax Payer : Avana Global FZCO
High Court

HC: Quashes reassessment notice issued basis accepted IDS declaration, finds change of opinion

Mar 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-188-HC-2024(BOM)
  • Tax Payer : Gaurang Manhar Gandhi
High Court

HC: Quashes reassessment on non-existent firm, Revenue was informed of conversion to company

Mar 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-160-HC-2024(MAD)
  • Tax Payer : NRP Projects P. Ltd
Supreme Court

SC: Dismisses Assessee's review petition against judgment upholding revision for 'tax loss'

Mar 15, 2024
  • In Favour of Revenue
  • Citation Number : TS-194-SC-2024
  • Tax Payer : Paville Project Pvt. Ltd
High Court

HC: Sans Revenue's application of mind, reassessment proceedings based on DG-GST report invalid

Mar 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-191-HC-2024(BOM)
  • Tax Payer : Feng Shui Realtors Pvt. Ltd
Foreign Court

FC: Peru​vian Court ​​holds entity shifting domicile eligible for treaty benefit on capital gains

Mar 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-1063-FC-2022(PERU)
  • Tax Payer : Anonymous