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Rulings ( 13796 results )
High Court
HC: Reassessment order valid despite notice issued without DIN as Assessee not prejudiced
Aug 17, 2023
- In Favour of Revenue
- Citation Number : TS-458-HC-2023(ALL)
- Tax Payer : Chandra Bhan
Income tax Appellate Tribunal
ITAT: Denies 'substance over form' & LoB plea against Mauritius Co. holding TRC; Allows treaty benefit
Aug 17, 2023
- In Favour of Assessee
- Citation Number : TS-455-ITAT-2023(DEL)
- Tax Payer : Leapfrog Financial Inclusion India (II) Ltd
Income tax Appellate Tribunal
ITAT: ITAT: NSE's investor passing regulatory tests, holding Mauritius TRC & GBL, eligible for treaty benefits
Aug 16, 2023
- In Favour of Assessee
- Citation Number : TS-453-ITAT-2023(DEL)
- Tax Payer : Saif Ii-Se Investments Mauritius Limited
High Court
HC: Upholds provisional attachment under Benami Act, made during Directors' judicial custody
Aug 16, 2023
- In Favour of Revenue
- Citation Number : TS-454-HC-2023(MAD)
- Tax Payer : M. Kumudhavalli
Supreme Court
SC: Reaffirms 'real object' & 'purpose' of settlement; Remands matter to Interim Board
Aug 16, 2023
- In Favour of Both, Partially
- Citation Number : TS-452-SC-2023
- Tax Payer : Nilkanth Developers
Income tax Appellate Tribunal
ITAT: Deletes penalty for defects in 'Reportable Accounts Statement' since rectified timely
Aug 14, 2023
- In Favour of Assessee
- Citation Number : TS-447-ITAT-2023(CHNY)
- Tax Payer : KEB Hana Bank
Income tax Appellate Tribunal
ITAT: Reckons holding period of rights in flat from date of allotment, not application
Aug 12, 2023
- In Favour of Both, Partially
- Citation Number : TS-436-ITAT-2023(Mum)
- Tax Payer : Narendra Gehlaut
High Court
HC: Depreciation on goodwill allowable arising from approved amalgamation scheme; Follows Smifs Securities
Aug 12, 2023
- In Favour of Assessee
- Citation Number : TS-441-HC-2023(DEL)
- Tax Payer : Eltek Sgs Pvt. Ltd
High Court
HC: Reiterates law on Revenue's authority of recording statement on oath during survey
Aug 12, 2023
- In Favour of Assessee
- Citation Number : TS-442-HC-2023(DEL)
- Tax Payer : ARN Infrastructure Ltd
High Court
HC: Quashes reassessment proceedings as notice based on incorrect facts & conclusion on income escapement
Aug 12, 2023
- In Favour of Assessee
- Citation Number : TS-446-HC-2023(BOM)
- Tax Payer : Arvind Sahdeo Gupta
High Court
HC: Quashes reassessment proceedings against amalgamated entity, follows Maruti Suzuki over Mahagun Realtors
Aug 12, 2023
- In Favour of Assessee
- Citation Number : TS-449-HC-2023(GUJ)
- Tax Payer : Anokhi Realty Private Limited
Foreign Court
FC: US Court of Appeals cautions against liberal treaty interpretation leading to unintended results
Aug 11, 2023
- In Favour of Revenue
- Citation Number : TS-1056-FC-2022(USA)
- Tax Payer : Vitaly Nikolaevich Baturin
Income tax Appellate Tribunal
ITAT: Rules on scope of reassessment, CIT(A)'s income enhancing powers for NOIDA Toll Bridge
Aug 11, 2023
- In Favour of Assessee
- Citation Number : TS-445-ITAT-2023(DEL)
- Tax Payer : Noida Toll Bridge Co. Pvt Ltd
High Court
HC: Quashes reassessment proceedings for misapplication of mind in granting sanction under Sec.151
Aug 10, 2023
- In Favour of Assessee
- Citation Number : TS-444-HC-2023(BOM)
- Tax Payer : Kartik Sureshchandra Gandhi
High Court
HC: DTAA benefit on TDS allowable for rightful beneficiary as error in Form 15CA/CB 'clerical'
Aug 10, 2023
- In Favour of Assessee
- Citation Number : TS-443-HC-2023(GUJ)
- Tax Payer : Star Rays
Income tax Appellate Tribunal
ITAT: Grants Xiaomi stay against Rs.1833 Cr. demand as Revenue fully secured by prior attachments
Aug 10, 2023
- In Favour of Both, Partially
- Citation Number : TS-440-ITAT-2023(Bang)
- Tax Payer : Xiaomi Technology India Pvt. Ltd
High Court
HC: HC: Denies condonation of over 2000 days' appeal-filing delay as reasons lack 'bona fide'
Aug 09, 2023
- In Favour of Revenue
- Citation Number : TS-439-HC-2023(MAD)
- Tax Payer : Siva Industries and Holdings Ltd
Income tax Appellate Tribunal
ITAT: ITAT: Imposes cost on FPI for not responding to Sec.142(1) notices, directs de novo assessment
Aug 09, 2023
- In Favour of Revenue
- Citation Number : TS-438-ITAT-2023(Mum)
- Tax Payer : Hunt International Investments LLC
High Court
HC: Absent sanction & complaint under IT Act, quashes prosecution for false ITR-filing
Aug 09, 2023
- In Favour of Assessee
- Citation Number : TS-437-HC-2023(KAR)
- Tax Payer : Vishwanath C. Tarali
Income tax Appellate Tribunal
ITAT: ITAT: Admits fresh claim made before DRP, directs AO for fresh consideration
Aug 09, 2023
- In Favour of Assessee
- Citation Number : TS-433-ITAT-2023(Mum)
- Tax Payer : Edenred SE (Formerly known as Edenred SA)