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Rulings ( 13785 results )
Foreign Court
FC: Polish Supreme Court holds loan related fee qualifies as ‘interest’ under Article 11
Jan 12, 2024
- In Favour of Assessee
- Citation Number : TS-819-FC-2023(POL)
- Tax Payer : Anonymous
Income tax Appellate Tribunal
ITAT: Allows Sec.11 exemption to Deemed University; Absent corroboration, rejects addition of alleged capitation-fee
Jan 12, 2024
- In Favour of Assessee
- Citation Number : TS-09-ITAT-2024(Mum)
- Tax Payer : Padmashree Dr. D.Y. Patil University
Supreme Court
SC: Dismisses Madras Gymkhana's review petitions against Secunderabad Club judgment
Jan 12, 2024
- In Favour of Revenue
- Citation Number : TS-19-SC-2024
- Tax Payer : Madras Gymkhana Club
High Court
HC: Grants immunity from penalty for timely withdrawal of education cess claim under Sec.40(a)(ii)
Jan 11, 2024
- In Favour of Assessee
- Citation Number : TS-17-HC-2024(RAJ)
- Tax Payer : G R Infraprojects Limited
Income tax Appellate Tribunal
ITAT: Rules on time-limit for provisionally registered trust seeking regular registration; Invokes harmonious interpretation
Jan 11, 2024
- In Favour of Assessee
- Citation Number : TS-14-ITAT-2024(PUN)
- Tax Payer : Shri Kailash Math Trust
High Court
HC: 14 years appeal-filing delay not condonable; Assessee lacked sufficient cause, acted casually
Jan 11, 2024
- In Favour of Revenue
- Citation Number : TS-817-HC-2023(MAD)
- Tax Payer : M. Srinivasulu
High Court
HC: Absent new finding, quashes revision of Sec.80-IA deduction allowed to Telecom Co.
Jan 10, 2024
- In Favour of Assessee
- Citation Number : TS-12-HC-2024(DEL)
- Tax Payer : BT Global Communications India Pvt. Ltd
High Court
HC: No point in prosecuting Assessee whose conduct may warrant compounding of offence
Jan 10, 2024
- In Favour of Assessee
- Citation Number : TS-816-HC-2023(MAD)
- Tax Payer : Jak Communications Private Limited
Supreme Court
SC: Assessee entitled to hearing on merits where HC dismissed appeals for paper-book filing delay
Jan 10, 2024
- In Favour of Assessee
- Citation Number : TS-13-SC-2024
- Tax Payer : Herbicides India Limited
Supreme Court
SC: Copy of order modifying interim stay in Cognizant's case & directing expeditious disposal
Jan 10, 2024
- In Favour of Both, Partially
- Citation Number : TS-08-SC-2024
- Tax Payer : Cognizant Technology Solutions India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Employment under Sec.6(1)-Expl.1(a) includes 'self-employment'; Upholds Indian investor's NR status
Jan 09, 2024
- In Favour of Assessee
- Citation Number : TS-11-ITAT-2024(Mum)
- Tax Payer : Nishant Kanodia
Income tax Appellate Tribunal
ITAT: Quashes revision for 'fuller inquiry' over Sec.10(21) exemption on incidental rental income
Jan 09, 2024
- In Favour of Assessee
- Citation Number : TS-815-ITAT-2023(Mum)
- Tax Payer : The Synthetic & Art Silk Mills Research Association
Supreme Court
SC: Dismisses Revenue's SLP against quashing of non-existent entity's reassessment
Jan 09, 2024
- In Favour of Assessee
- Citation Number : TS-10-SC-2024
- Tax Payer : Sterlite Technologies Limited
High Court
HC: Condones BCI's Form-10 filing delay as new amendments went unnoticed by officials
Jan 08, 2024
- In Favour of Assessee
- Citation Number : TS-07-HC-2024(DEL)
- Tax Payer : Bar Council Of India
Income tax Appellate Tribunal
ITAT: Sec.144C(4) time-limit mandatory for assessment order where DRP-objections suffer with delay
Jan 08, 2024
- In Favour of Assessee
- Citation Number : TS-05-ITAT-2024(DEL)
- Tax Payer : Mavenir UK Holdings
Income tax Appellate Tribunal
ITAT: ITAT: ITAT: Once assessment order passed, DRP cannot issue directions; Quashes post-DRP order
Jan 06, 2024
- In Favour of Assessee
- Citation Number : TS-808-ITAT-2023(Mum)
- Tax Payer : Cadmatic OY, 72, Itainen Rantakatu
Income tax Appellate Tribunal
ITAT: Rejects plea of distinguishing Engineering Analysis judgment w.r.t. banking & finance industry software
Jan 06, 2024
- In Favour of Assessee
- Citation Number : TS-04-ITAT-2024(DEL)
- Tax Payer : Finastra International Financial Systems PTE Ltd
Income tax Appellate Tribunal
ITAT: ITAT: Reiterates law on CIT(A)'s powers to enhance income vis-a-vis ESOP allowability
Jan 06, 2024
- In Favour of Assessee
- Citation Number : TS-813-ITAT-2023(Mum)
- Tax Payer : Edelweiss Asset Management Ltd
Income tax Appellate Tribunal
ITAT: Allows Vodafone depreciation on goodwill from business acquisition despite unclaimed in ITR
Jan 06, 2024
- In Favour of Assessee
- Citation Number : TS-814-ITAT-2023(Mum)
- Tax Payer : Vodafone India Services Pvt. Ltd
High Court
HC: ITR-filing delay condonable basis similarly situated persons' case; Directs refund with interest
Jan 06, 2024
- In Favour of Assessee
- Citation Number : TS-807-HC-2023(GUJ)
- Tax Payer : Ramjibhai Lavabhai Undhad