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Rulings ( 13785 results )
High Court
HC: Directs Revenue to accept returned income for 12 AYs as time-limit under Sec.153(2A)/153(3) expired
Dec 20, 2023
- In Favour of Assessee
- Citation Number : TS-775-HC-2023(DEL)
- Tax Payer : Indian Renewable Energy Development Agency Ltd
Income tax Appellate Tribunal
ITAT: DIN-less 'Sec.153D approval' renders post-search assessment invalid; DIN 'cardinal & integral' for validity
Dec 19, 2023
- In Favour of Assessee
- Citation Number : TS-772-ITAT-2023(DEL)
- Tax Payer : Finesse International Design Pvt. Ltd
High Court
HC: Directs VC hearing in high-pitched assessment involving agricultural income
Dec 19, 2023
- In Favour of Assessee
- Citation Number : TS-771-HC-2023(MAD)
- Tax Payer : C. Chellamuthu
Income tax Appellate Tribunal
ITAT: Explains interplay of trade & commerce vis-a-vis charity in light of SC's AUDA judgment
Dec 19, 2023
- In Favour of Both, Partially
- Citation Number : TS-763-ITAT-2023(Mum)
- Tax Payer : Media Research Users Council
Supreme Court
SC: Dismisses Revenue's SLP for delay against HC judgment granting 7% interest on special audit fee
Dec 18, 2023
- In Favour of Assessee
- Citation Number : TS-767-SC-2023
- Tax Payer : G.K. Choksi And Co
High Court
HC: Reiterates law on revisionary powers over AO's inquiry on alleged unexplained cash deposits
Dec 16, 2023
- In Favour of Revenue
- Citation Number : TS-728-HC-2023(DEL)
- Tax Payer : Klaxon Trading Pvt Ltd
Income tax Appellate Tribunal
ITAT: Confirms disallowance subject to HC judgment on identical question of law
Dec 16, 2023
- In Favour of Both, Partially
- Citation Number : TS-759-ITAT-2023(Mum)
- Tax Payer : Small Industrial
High Court
HC: Absent question of perversity, dismisses Revenue's appeal on Sec.69A addition
Dec 16, 2023
- In Favour of Assessee
- Citation Number : TS-756-HC-2023(DEL)
- Tax Payer : Hersh Washesher Chadha
High Court
HC: Grants stay as 20% demand adjusted against outstanding refund; Directs further refund
Dec 16, 2023
- In Favour of Assessee
- Citation Number : TS-766-HC-2023(DEL)
- Tax Payer : FIS Payment Solutions & Services India Private Limited
Supreme Court
SC: Dismisses Revenue's SLP involving Sec.14A disallowance, affirms HC's reliance on Maxopp judgment
Dec 15, 2023
- In Favour of Assessee
- Citation Number : TS-762-SC-2023
- Tax Payer : PNB Housing Finance Ltd
Supreme Court
SC: Asks Revenue to club software taxation cases for common order while dismissing SLP
Dec 15, 2023
- In Favour of Assessee
- Citation Number : TS-764-SC-2023
- Tax Payer : Nagravision SA
Foreign Court
FC: Australian Court holds intellectual property embedded in ‘Pepsi’s bottling agreements’ taxable as royalty
Dec 15, 2023
- In Favour of Revenue
- Citation Number : TS-760-FC-2023(AUS)
- Tax Payer : PepsiCo Inc
Income tax Appellate Tribunal
ITAT: ITAT: Expounds on scope of interest on refund under Sec.244A(1)/(1A); Accepts Tata Sons' plea
Dec 15, 2023
- In Favour of Assessee
- Citation Number : TS-761-ITAT-2023(Mum)
- Tax Payer : Tata Sons Pvt. Ltd
High Court
HC: AO alone can extend special audit timeframe; Interprets Sec.142(2A)/(2C), expounds on administrative law
Dec 14, 2023
- In Favour of Assessee
- Citation Number : TS-758-HC-2023(DEL)
- Tax Payer : Soul Space Projects Ltd
High Court
HC: HC: Post-search statement insufficient for Sec.153A trigger; Distinguishes Kerala HC's Sreekumar judgment
Dec 14, 2023
- In Favour of Assessee
- Citation Number : TS-748-HC-2023(DEL)
- Tax Payer : Oxygen Business Park Pvt. Ltd
High Court
HC: Reaffirms overriding effect of IBC on Revenue’s claims raised after resolution plan's approval
Dec 14, 2023
- In Favour of Assessee
- Citation Number : TS-754-HC-2023(DEL)
- Tax Payer : TUF Metallurgical Pvt. Ltd
High Court
HC: Denies stay on demand to NewsClick; Finds no prima facie case & financial stringency
Dec 13, 2023
- In Favour of Revenue
- Citation Number : TS-757-HC-2023(DEL)
- Tax Payer : PPK Newsclick Studio Pvt Ltd
High Court
HC: HC: GoDaddy’s fees for registering customer’s domain name not taxable as Royalty
Dec 13, 2023
- In Favour of Assessee
- Citation Number : TS-755-HC-2023(DEL)
- Tax Payer : Godaddy.com LLC
High Court
HC: Dismisses Revenue’s appeals on re-filing delay, finds reasons as ‘excuse’ not ‘explanation’
Dec 13, 2023
- In Favour of Assessee
- Citation Number : TS-753-HC-2023(DEL)
- Tax Payer : Versatile Polytech Pvt. Ltd
Supreme Court
SC: Copy of SC order dismissing Revenue's SLP on software taxation
Dec 12, 2023
- In Favour of Assessee
- Citation Number : TS-752-SC-2023
- Tax Payer : Bentley Nevada Inc Corporate Trust Centre