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Rulings ( 13785 results )
High Court
HC: Income from sub-letting property 'business income' for Assessee in rental business
Jan 06, 2024
- In Favour of Assessee
- Citation Number : TS-802-HC-2023(CAL)
- Tax Payer : Oberoi Building & Investment (P) Limited
Income tax Appellate Tribunal
ITAT: LO constitutes publisher's PE for active role in printing, deciding cost, titles & margin
Jan 05, 2024
- In Favour of Assessee
- Citation Number : TS-06-ITAT-2024(DEL)
- Tax Payer : Springer Verlag GmbH
Foreign Court
FC: Peruvian Court holds Tele Group Co. failing 'beneficial ownership' ineligible for lower withholding-tax on royalty
Jan 05, 2024
- In Favour of Revenue
- Citation Number : TS-766-FC-2020(PERU)
- Tax Payer : Tele SA
Supreme Court
SC: Copy of order granting stay on Delhi HC's DIN judgment
Jan 04, 2024
- In Favour of Revenue
- Citation Number : TS-02-SC-2024
- Tax Payer : Brandix Mauritius Holdings Ltd
High Court
HC: HC: Differs from Nokia PE-attribution judgment, refers for larger bench; Upholds PE finding against Hyatt UAE
Jan 04, 2024
- In Favour of Both, Partially
- Citation Number : TS-812-HC-2023(DEL)
- Tax Payer : Hyatt International-Southwest Asia Ltd
Income tax Appellate Tribunal
ITAT: ITAT: Absent copyright, remittance for 'Live Rights' not royalty; Rejects 'process' royalty plea
Jan 04, 2024
- In Favour of Assessee
- Citation Number : TS-799-ITAT-2023(DEL)
- Tax Payer : Lex Sportel Vision Pvt. Ltd
Supreme Court
SC: Dismisses Revenue's SLP against Delhi HC judgment on allowability of notional forex loss
Jan 03, 2024
- In Favour of Assessee
- Citation Number : TS-03-SC-2024
- Tax Payer : Emmsons International Ltd
Supreme Court
SC: Dismisses Revenue’s SLP against CSR expenditure allowability under pre-amendment Sec.37(1); Keeps legal question open
Jan 03, 2024
- In Favour of Assessee
- Citation Number : TS-01-SC-2024
- Tax Payer : Rites Ltd
High Court
HC: Rejects jurisdictional challenge by Assessee under Central Charge w.r.t. Sec.143(2) notice by faceless authority
Jan 02, 2024
- In Favour of Revenue
- Citation Number : TS-806-HC-2023(KAR)
- Tax Payer : Adarsh Developers
Prohibition of Benami Property Transactions Appellate Tribunal
PBPTAT: Property acquired before 2016 amendment & held subsequently triggers Benami Act provisions
Jan 02, 2024
- In Favour of Revenue
- Citation Number : TS-805-PBPTAT-2023(DEL)
- Tax Payer : Prism Scan Express Pvt. Ltd
High Court
HC: Invalidates foreign investors' reassessment proceedings involving alleged round-tripping
Jan 01, 2024
- In Favour of Assessee
- Citation Number : TS-804-HC-2023(DEL)
- Tax Payer : Angelantoni Test Technologies Srl
Income tax Appellate Tribunal
ITAT: Corporate expenditure allocation between STPI & non-STPI units acceptable due to consistency
Jan 01, 2024
- In Favour of Assessee
- Citation Number : TS-774-ITAT-2023(Mum)
- Tax Payer : Directi Internet Solutions Pvt Ltd
Income tax Appellate Tribunal
ITAT: Deletes Sec.68 addition since third party's cross-examination not allowed & Assessee discharged onus
Jan 01, 2024
- In Favour of Assessee
- Citation Number : TS-803-ITAT-2023(Kol)
- Tax Payer : Alom Extrusions Ltd.
High Court
HC: Quashes reassessment for being inspired from review by new officer
Jan 01, 2024
- In Favour of Assessee
- Citation Number : TS-768-HC-2023(MAD)
- Tax Payer : BNY Mellon Technology Private Limited
High Court
HC: Absent separate cash-payment vouchers, confirms Sec.40A(3) disallowance; Rejects 'perversity' plea
Jan 01, 2024
- In Favour of Revenue
- Citation Number : TS-788-HC-2023(PAT)
- Tax Payer : Mahendra Prasad Singh & Bros
High Court
HC: Sec.271E penalty unsustainable since based on wrong assumption of cash transaction
Jan 01, 2024
- In Favour of Assessee
- Citation Number : TS-797-HC-2023(MAD)
- Tax Payer : Anamallais Bus Transports P Ltd
Income tax Appellate Tribunal
ITAT: ITAT: HCL Group Cos. independently provide services to customers abroad, revenue-share not FTS
Dec 29, 2023
- In Favour of Assessee
- Citation Number : TS-801-ITAT-2023(DEL)
- Tax Payer : HCL Singapore PTE. Ltd
High Court
HC: No TCS on bar-license fee as empty liquor bottle collection not 'scrap sale'
Dec 28, 2023
- In Favour of Assessee
- Citation Number : TS-798-HC-2023(MAD)
- Tax Payer : Tamil Nadu State Marketing Corporation Ltd
High Court
HC: Penalty reduction entitles MRF Chairman to compounding of tax-evasion & false statement offences
Dec 28, 2023
- In Favour of Assessee
- Citation Number : TS-795-HC-2023(MAD)
- Tax Payer : K. M. Mammen
Income tax Appellate Tribunal
ITAT: Unsigned assessment order bad in law; Interprets Sec.282A & rejects 'procedural flaw' plea
Dec 28, 2023
- In Favour of Assessee
- Citation Number : TS-796-ITAT-2023(Mum)
- Tax Payer : Reuters Asia Pacific Ltd. (Successor on Amalgamation to Reuter Television Mauritius Limited)