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Rulings ( 15427 results )

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Supreme Court

SC: TOLA survives post IT Act amendment courtesy 'substitution' principle'; Upholds re-assessment notices

  • In Favour of Revenue
  • Citation Number : TS-725-SC-2024
  • Tax Payer : Rajeev Bansal
High Court

HC: Rejection of revision application not correct, Sec.264 salutary provision allows remedy of mistakes

  • In Favour of Assessee
  • Citation Number : TS-724-HC-2024(BOM)
  • Tax Payer : Bahar Infocons Pvt. Ltd
Supreme Court

SC: Copy of SC order disposing off hundreds of low tax effect cases

  • In Favour of Assessee
  • Citation Number : TS-723-SC-2024
  • Tax Payer : GBL Power Limited
Income tax Appellate Tribunal

ITAT: Signing of assessment order ‘mandatory’ & ‘integral’; Assessment incomplete & invalid sans digital signature

  • In Favour of Assessee
  • Citation Number : TS-722-ITAT-2024(Mum)
  • Tax Payer : Bennett Coleman & Co Ltd
Income tax Appellate Tribunal

ITAT: Expenditure incurred for business allowable u/s37, cannot deny basis income not recognized in the year

  • In Favour of Assessee
  • Citation Number : TS-721-ITAT-2024(Ahd)
  • Tax Payer : Montecarlo Construction Ltd
Supreme Court

SC: Technological impediment cannot be reason for harassing Assessee; Directs Revenue to rectify excess levy

  • In Favour of Assessee
  • Citation Number : TS-720-SC-2024
  • Tax Payer : Sunil Bakht
Income tax Appellate Tribunal

ITAT: Infrastructure devpt. co. ineligible for depreciation u/s32 on toll roads sans ‘ownership’; Follows North Karnataka

  • In Favour of Revenue
  • Citation Number : TS-716-ITAT-2024(Mum)
  • Tax Payer : Hazaribagh Ranchi Expressway Ltd
High Court

HC: Approval u/s10(23C) cannot be denied sans specific findings on objects qua ‘educational activities’

  • In Favour of Assessee
  • Citation Number : TS-708-HC-2024(CHAT)
  • Tax Payer : Shaheed Nand Kumar Patel Vishwavidyalaya
High Court

HC: Reiterates legal position on 'substantial question of law', no dispute over genuineness of loss

  • In Favour of Assessee
  • Citation Number : TS-713-HC-2024(KAR)
  • Tax Payer : Jupiter Enterainment Ventures (P)Ltd
High Court

HC: Amendment to Sec.14A prospective in nature, follows Era Infrastructure, reprimands ITAT

  • In Favour of Assessee
  • Citation Number : TS-718-HC-2024(GAUH)
  • Tax Payer : Williamson Financial Services Limited
Supreme Court

SC: Copy of SC order dismissing SLP in software taxation issue, noting Revenue's concession

  • In Favour of Assessee
  • Citation Number : TS-719-SC-2024
  • Tax Payer : Net App BV
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Cash seized substantively proved to be belonging to the beneficial owner

  • In Favour of Revenue
  • Citation Number : TS-717-PBPTAT-2024(DEL)
  • Tax Payer : Rahul Shah
Foreign Court

FC: SC of Israel holds non-discrimination basis nationality triggers only if levy on foreign national

  • In Favour of Revenue
  • Citation Number : TS-1066-FC-2022(ISR)
  • Tax Payer : Lo-Ban Resources Ltd, Dekal Foreign Workers Ltd and CG Personnel Services KA 2005 Ltd
High Court

HC: Proceedings on ceased entity unsustainable, incurable u/s 292B; Follows Maruti Suzuki

  • In Favour of Assessee
  • Citation Number : TS-715-HC-2024(DEL)
  • Tax Payer : International Hospital Limited
High Court

HC: Abhisar Buildwell ratio no 'carte blanche' for Revenue to overcome statutory bar on reassessments

  • In Favour of Assessee
  • Citation Number : TS-714-HC-2024(DEL)
  • Tax Payer : ARN Infrastructures India Limited
Income tax Appellate Tribunal

ITAT: Delay in filing appeal not attributable to taxpayer, intimation u/s143(1) received after 4036 days, delay condoned

  • In Favour of Assessee
  • Citation Number : TS-709-ITAT-2024(Mum)
  • Tax Payer : Canadian Kay Pump Ltd
High Court

HC: Employees not liable for deposit of TDS on employer’s failure, breach of Sec.205

  • In Favour of Assessee
  • Citation Number : TS-712-HC-2024(BOM)
  • Tax Payer : Aslam Checkar
High Court

HC: Remits issue, if forex loss on loan for acquiring assets within India not capital, de-hors Sec.43A

  • In Favour of Assessee
  • Citation Number : TS-711-HC-2024(BOM)
  • Tax Payer : Galaxy Surfactants Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 158BC basis presumption of practice prevalent in industry, no concrete evidence

  • In Favour of Assessee
  • Citation Number : TS-710-ITAT-2024(Ahd)
  • Tax Payer : Yash Organics Ltd
Supreme Court

SC: Dismisses assessee's SLP in penny stock transaction case involving 'bogus' capital gains claim

  • In Favour of Revenue
  • Citation Number : TS-707-SC-2024
  • Tax Payer : Manoj Jain (Hindu Undivided Family)