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Rulings ( 15426 results )

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Income tax Appellate Tribunal

ITAT: Assessee not liable for DVO's lapse on delay in report submission; Stamp duty valuation indicative of price

  • In Favour of Assessee
  • Citation Number : TS-788-ITAT-2024(CTK)
  • Tax Payer : Lalit Kumar Jalan
High Court

HC: Assessee cannot be denied personal hearing basis SOP; SOP solely apply to Revenue

  • In Favour of Assessee
  • Citation Number : TS-786-HC-2024(P & H)
  • Tax Payer : Reena Garg
Income tax Appellate Tribunal

ITAT: ITAT: Free import of assets for testing purposes, no benefit u/s28(iv) to Assessee; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-784-ITAT-2024(Bang)
  • Tax Payer : Samsung R&D Institute India - Bangalore Pvt. Ltd
Supreme Court

SC: Quashes FIR against Bank officials for misinterpreting IT Dept.'s bank locker instructions

  • In Favour of Assessee
  • Citation Number : TS-780-SC-2024
  • Tax Payer : HDFC Bank Ltd.
High Court

HC: Sec.12A registration not disposed in 6months, does not create deeming fiction for granting registration

  • In Favour of Revenue
  • Citation Number : TS-783-HC-2024(BOM)
  • Tax Payer : Dr. Kasliwal Medical Care & Research Foundation
Income tax Appellate Tribunal

ITAT: ITAT: Software updates supply & support services, not FIS u/Art.12(4)(b); Rejects trial & error method

  • In Favour of Assessee
  • Citation Number : TS-782-ITAT-2024(DEL)
  • Tax Payer : Attachmate Corporation
Income tax Appellate Tribunal

ITAT: Invocation of Sec. 14A r.w.Rule 8D bad in law sans satisfaction recorded by AO

  • In Favour of Assessee
  • Citation Number : TS-779-ITAT-2024(CHNY)
  • Tax Payer : Asianet Star Communications Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Capital reduction already examined during assessment proceedings, quashes proceedings u/s 263

  • In Favour of Assessee
  • Citation Number : TS-778-ITAT-2024(HYD)
  • Tax Payer : Menzies Bobba Ground Handling Services Private Ltd
Supreme Court

SC: Copy of SC order recalling Ganpati Dealcom judgment

  • In Favour of Revenue
  • Citation Number : TS-775-SC-2024
  • Tax Payer : Ganpati Dealcom Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes reassessment sans Sec.143(2) notice issued prior to finalisation of reassessment order

  • In Favour of Assessee
  • Citation Number : TS-771-ITAT-2024(SUR)
  • Tax Payer : Eklavya Gems
Income tax Appellate Tribunal

ITAT: Deletes Sec.40(a)(ia) disallowance on payment towards sales commission to US subsidiary; Rejects taxability as FTS

  • In Favour of Assessee
  • Citation Number : TS-773-ITAT-2024(Bang)
  • Tax Payer : Algonomy Software Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Revenue appeal 'infructuous' sans remedy against CIT(A) order, as 'Appeal Effect' order grants exemption u/s10(26AAB)

  • In Favour of Assessee
  • Citation Number : TS-777-ITAT-2024(LKW)
  • Tax Payer : Krishi Utpadan Mandi Samiti
Income tax Appellate Tribunal

ITAT: Upholds Sec.153A assessment, Assessee’s failure to provide ‘no objection waiver form’ for verifying undisclosed bank account

  • In Favour of Revenue
  • Citation Number : TS-656-ITAT-2024(DEL)
  • Tax Payer : Parag Dalmia
Income tax Appellate Tribunal

ITAT: Prize winning from unsold lottery tickets taxable as business income, not income from other sources

  • In Favour of Assessee
  • Citation Number : TS-761-ITAT-2024(CHNY)
  • Tax Payer : Pooja Marketing
Foreign Court

FC: US Tax Court rules Assistance in Tax-Collection can be applied Independently of Domestic Law Provisions

  • In Favour of Revenue
  • Citation Number : TS-772-FC-2024(USA)
  • Tax Payer : J.E. RYCKMAN
Income tax Appellate Tribunal

ITAT: Sec.200A on late fee levy u/s234E for delayed TDS quarterly statement filing, applies prospectively

  • In Favour of Assessee
  • Citation Number : TS-776-ITAT-2024(DEL)
  • Tax Payer : Dream Design and Display India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Order should be u/s 144 not u/s 143(3); CBDT instruction binding on tax authority

  • In Favour of Assessee
  • Citation Number : TS-774-ITAT-2024(DEL)
  • Tax Payer : PME Power Projects India Ltd
Income tax Appellate Tribunal

ITAT: Interest on delayed CD, compensatory in nature not penalty, deductible u/s 37(1)

  • In Favour of Assessee
  • Citation Number : TS-770-ITAT-2024(Bang)
  • Tax Payer : Mangalore Chemicals & Fertilizers Limited
High Court

HC: HC: International tax appeals involving DTAA provisions not covered by exceptions under para 3.1 of CBDT Circular 5/2024

  • In Favour of Assessee
  • Citation Number : TS-769-HC-2024(P & H)
  • Tax Payer : Perfetti Van Melle Ict B.V.
Supreme Court

SC: Dismisses Revenue’s SLP on issues of reopening of assessment on change of opinion

  • In Favour of Assessee
  • Citation Number : TS-768-SC-2024
  • Tax Payer : Godrej Agrovet Ltd