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Rulings ( 13797 results )

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Income tax Appellate Tribunal

ITAT: No profit attribution to Hitachi’s PE as loss incurred globally; Follows Nokia Solutions

Jul 21, 2023
  • In Favour of Assessee
  • Citation Number : TS-398-ITAT-2023(DEL)
  • Tax Payer : Hitachi Ltd
High Court

HC: Subsequent & contradictory AAR ruling not binding on Assessee; Quashes reassessment notices

Jul 20, 2023
  • In Favour of Assessee
  • Citation Number : TS-394-HC-2023(BOM)
  • Tax Payer : Usha Eswar
Income tax Appellate Tribunal

ITAT: ITAT: Conceptual & aesthetic design provided for 'Statue of Unity', not FTS/FIS

Jul 20, 2023
  • In Favour of Assessee
  • Citation Number : TS-397-ITAT-2023(DEL)
  • Tax Payer : Michael Graves Design Group Inc.
High Court

HC: Upholds tax credit on 'exempt' Thai dividend; Endorses plain reading of DTAA

Jul 20, 2023
  • In Favour of Assessee
  • Citation Number : TS-396-HC-2023(DEL)
  • Tax Payer : Polyplex Corporation Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Protocol to DTAA 'integral' & 'indispensable'; Rejects Revenue's reliance on CBDT's MFN Circular

Jul 19, 2023
  • In Favour of Assessee
  • Citation Number : TS-393-ITAT-2023(Kol)
  • Tax Payer : TDK India Private Limited
Income tax Appellate Tribunal

ITAT: Bombardier Germany's offshore supply not taxable; Indian entity not PE as DMRC contract divisible

Jul 18, 2023
  • In Favour of Assessee
  • Citation Number : TS-390-ITAT-2023(DEL)
  • Tax Payer : Bombardier Transportation GmbH
Income tax Appellate Tribunal

ITAT: Plastic waste management falls under 'environment preservation'; Society eligible for exemption

Jul 18, 2023
  • In Favour of Assessee
  • Citation Number : TS-392-ITAT-2023(CHANDI)
  • Tax Payer : Punjab Plastic Waste Management Society
Income tax Appellate Tribunal

ITAT: ITAT: Commonality of sub-contractor & personnel no reason to integrate independent projects for examining PE

Jul 17, 2023
  • In Favour of Assessee
  • Citation Number : TS-389-ITAT-2023(DEL)
  • Tax Payer : Planetcast International Pte. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Editorial services not FTS/FIS as 'make available' clause not satisfied

Jul 17, 2023
  • In Favour of Assessee
  • Citation Number : TS-386-ITAT-2023(DEL)
  • Tax Payer : Spi Global US, Inc.
High Court

HC: Evidence against ‘culpable mental state’ to be appreciated during Trial; Upholds prosecution

Jul 17, 2023
  • In Favour of Revenue
  • Citation Number : TS-383-HC-2023(MAD)
  • Tax Payer : D.M.Kathir Anand
Income tax Appellate Tribunal

ITAT: Revenue failed to dislodge facts established by Assessee; Deletes Sec.68 addition

Jul 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-338-ITAT-2023(DEL)
  • Tax Payer : Movefast Tour & Travels Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: 'Make Available' not satisfied as services provided on continuous basis; Managerial services, not FTS

Jul 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-384-ITAT-2023(DEL)
  • Tax Payer : Infobip Limited
Income tax Appellate Tribunal

ITAT: Sales promotion expenditure allowability prior to Apex Labs ruling debatable, not rectifiable

Jul 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-377-ITAT-2023(Mum)
  • Tax Payer : UCB India Private Limited
High Court

HC: Quashes Vedanta’s reassessment notice, basis change of opinion, over nature of expenditure

Jul 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-379-HC-2023(BOM)
  • Tax Payer : Vedanta Limited
High Court

HC: HC: HC: Rules on nature of subsidy, depreciation on UPS for Nestle India

Jul 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-387-HC-2023(DEL)
  • Tax Payer : Nestle India Ltd
Foreign Court

FC: Argentine Tax Court denies treaty benefits to companies without 'economic substance'

Jul 14, 2023
  • In Favour of Revenue
  • Citation Number : TS-1054-FC-2022
  • Tax Payer : Empresa Distribuidora La Plata SA
High Court

HC: ITAT order rejecting MA not appealable; Allows Revenue to file writ petition

Jul 14, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-382-HC-2023(DEL)
  • Tax Payer : L.G. Electronics Inc. Korea
High Court

HC: HC: Commission in publication business not FTS; Rejects Revenue's Royalty-FTS 'flip-flop' on subscription fee

Jul 14, 2023
  • In Favour of Assessee
  • Citation Number : TS-380-HC-2023(DEL)
  • Tax Payer : Springer Nature Customer Services Centre GMBH
Income tax Appellate Tribunal

ITAT: Quashes assessment of non-existent entity as fact of amalgamation not in dispute

Jul 13, 2023
  • In Favour of Assessee
  • Citation Number : TS-378-ITAT-2023(Mum)
  • Tax Payer : Abbott India Ltd. (as successor to ‘Solvey Pharma India Ltd’)
Income tax Appellate Tribunal

ITAT: Interest on loan used for family settlement payment not covered by Sec.48

Jul 13, 2023
  • In Favour of Assessee
  • Citation Number : TS-376-ITAT-2023(PAN)
  • Tax Payer : Sanjay Atchut Poy Raiturcar