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Rulings ( 13796 results )

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High Court

HC: Directs refund of tax recovered exceeding 20% of demand, factors in TDS & TCS

Sep 18, 2023
  • In Favour of Assessee
  • Citation Number : TS-534-HC-2023(DEL)
  • Tax Payer : Orion Security Solutions P. Ltd
Income tax Appellate Tribunal

ITAT: Bonus shares mere capitalisation of reserves, not wealth-altering for shareholder; Sec.56(2)(vii) inapplicable

Sep 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-527-ITAT-2023(DEL)
  • Tax Payer : Aruna Chandhok
Income tax Appellate Tribunal

ITAT: Notifying hearing date on portal not ‘effective service’ under Sec.282; Directs fresh hearing

Sep 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-524-ITAT-2023(CHANDI)
  • Tax Payer : Sant Kabir Mahasabha
Income tax Appellate Tribunal

ITAT: Manual assessment order sans DIN ‘non est’; Subsequent DIN intimation violates CBDT Circular

Sep 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-530-ITAT-2023(Kol)
  • Tax Payer : Linde India Ltd
High Court

HC: HC: Quashes TDS proceedings where recipient not liable to tax; Reaffirms Mahindra ruling

Sep 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-532-HC-2023(BOM)
  • Tax Payer : Red Hat India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: TDS on ESOP provision crystallises with exercise of option not when granted

Sep 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-499-ITAT-2023(Mum)
  • Tax Payer : Total Energies Marketing India Pvt. Ltd
Supreme Court

SC: Tax-credit allowable on dividend exempt under Oman's domestic law; Upholds Delhi HC ruling

Sep 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-533-SC-2023
  • Tax Payer : Krishak Bharati Cooperative Ltd.
High Court

HC: Sets aside reassessment proceedings initiated against Singapore entity over foreign remittance & not submitting SPA

Sep 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-536-HC-2023(DEL)
  • Tax Payer : Quickroutes Internatioanl Private Limited
Foreign Court

FC: Dutch Court upholds relevancy of 'actual' management for deciding place of 'effective' management

Sep 15, 2023
  • In Favour of Revenue
  • Citation Number : TS-535-FC-2023(NETH)
  • Tax Payer : X BV
Supreme Court

SC: Expounds on scope of Sec.80P deduction, interplay of Banking Regulation & NABARD Acts

Sep 14, 2023
  • In Favour of Assessee
  • Citation Number : TS-528-SC-2023
  • Tax Payer : Kerala State Co-operative Agricultural and Rural Development Bank Ltd
Income tax Appellate Tribunal

ITAT: Cognizant’s Rs.19,000 Cr. buyback through Court approved scheme 'colourable device', attracts DDT

Sep 14, 2023
  • In Favour of Revenue
  • Citation Number : TS-531-ITAT-2023(CHNY)
  • Tax Payer : Cognizant Technology - Solutions India Pvt. Ltd
High Court

HC: Remits assessment as SCN sent to non-designated email, though uploaded on portal

Sep 14, 2023
  • In Favour of Assessee
  • Citation Number : TS-529-HC-2023(MAD)
  • Tax Payer : Indian Bank
Supreme Court

SC: Disposes of SLP involving constitutionality of Sec.144B(9) retro-amendment as assessment remitted by HC

Sep 13, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-526-SC-2023
  • Tax Payer : Sapna Flour Mills Ltd
Income tax Appellate Tribunal

ITAT: Rejects reopening of assessment concluded prior to introduction of 16 years extended limitation

Sep 13, 2023
  • In Favour of Assessee
  • Citation Number : TS-525-ITAT-2023(DEL)
  • Tax Payer : Anand Persad Jaiswal
Income tax Appellate Tribunal

ITAT: Absent corroborative material, Sec.68 inapplicable on foreign income remittance in NRE Account

Sep 13, 2023
  • In Favour of Assessee
  • Citation Number : TS-514-ITAT-2023(Ahd)
  • Tax Payer : Aswat Juned Motiwala
High Court

HC: 'Brand Name' akin to trademarks, qualifies for depreciation as intangible asset

Sep 12, 2023
  • In Favour of Assessee
  • Citation Number : TS-523-HC-2023(DEL)
  • Tax Payer : Kuantum Papers Ltd
Income tax Appellate Tribunal

ITAT: Indian AE, sans IRDAI licence, incapable of executing insurance contracts; Rejects DAPE plea

Sep 12, 2023
  • In Favour of Assessee
  • Citation Number : TS-519-ITAT-2023(Mum)
  • Tax Payer : RGA International Reinsurance Company Limited
High Court

HC: Revenue to re-decide condonation of ITR-filing delay after 25 years by re-constructing record

Sep 12, 2023
  • In Favour of Assessee
  • Citation Number : TS-521-HC-2023(ALL)
  • Tax Payer : Kailash Chand Agarwal
High Court

HC: HC: Reduces Amazon-US' TDS from 16% to '10% less 2%-EL' on Amazon-India's web services payments

Sep 11, 2023
  • In Favour of Assessee
  • Citation Number : TS-520-HC-2023(DEL)
  • Tax Payer : Amazon Web Services India Pvt Ltd & Anr
Income tax Appellate Tribunal

ITAT: Compensation for waiving off ‘right to sue’ capital receipt not chargeable to tax

Sep 11, 2023
  • In Favour of Assessee
  • Citation Number : TS-505-ITAT-2023(Mum)
  • Tax Payer : Virendra Bhavanji Gala