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Rulings ( 15428 results )

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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)
Income tax Appellate Tribunal

ITAT: Income from sale of MEIS scrips not income u/s 2(24)(xviii) but non-taxable capital receipts

  • In Favour of Assessee
  • Citation Number : TS-706-ITAT-2024(CHNY)
  • Tax Payer : Eastman Exports Global Clothing (P) Ltd
High Court

HC: No reward under Informants Reward Scheme, information already examined under assessment

  • In Favour of Revenue
  • Citation Number : TS-705-HC-2024(DEL)
  • Tax Payer : Mohinder Pal Singh Bhasin
High Court

HC: Claim already adjudicated by Court cannot be reassessed on grounds of third proviso to Sec. 147

  • In Favour of Assessee
  • Citation Number : TS-704-HC-2024(BOM)
  • Tax Payer : Sesa Sterlite Limited (Formerly known as Sesa Goa Limited)
High Court

HC: HUL-Glaxo 'Horlicks' transaction 'debatable' issue; Questions ITAT's Mahindra ratio on S. 201 limitation

  • In Favour of Revenue
  • Citation Number : TS-703-HC-2024(BOM)
  • Tax Payer : Hindustan Unilever Ltd
Supreme Court

SC: Dismisses software taxation SLP of Revenue, relies on Engineering Analysis & review petition order

  • In Favour of Assessee
  • Citation Number : TS-702-SC-2024
  • Tax Payer : Microsoft Regional Sales Pte. Ltd
High Court

HC: Reiterates no time limit for compounding application, rejects 'habitual' offender argument

  • In Favour of Assessee
  • Citation Number : TS-701-HC-2024(MAD)
  • Tax Payer : Kabir Ahmed Shakir
Income tax Appellate Tribunal

ITAT: Non-adjudication of issues on merits falling foul of Section 250(6), CIT(A) to pass speaking order

  • In Favour of Assessee
  • Citation Number : TS-694-ITAT-2024(Bang)
  • Tax Payer : Manohars Catering
Income tax Appellate Tribunal

ITAT: Affirms Sec.80IA deduction claimed by government contractor through revised return

  • In Favour of Assessee
  • Citation Number : TS-687-ITAT-2024(LKW)
  • Tax Payer : Apco Infratech Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Condones 746 days delay, mischaracterisation of expenditure, rectified post professional advice ‘sufficient cause’ to condone

  • In Favour of Assessee
  • Citation Number : TS-698-ITAT-2024(DEL)
  • Tax Payer : PVR INOX Limited
High Court

HC: Bad debts deduction u/s36(1)(viia) allowable, adjusted in subsequent AY, Sec.36(1)(vii) & 36(1)(viia) distinct & independent

  • In Favour of Assessee
  • Citation Number : TS-700-HC-2024(BOM)
  • Tax Payer : Industrial Development Bank of India
High Court

HC: TOLA does not alter sanction powers conferred u/s 151, reassessment on approval by JCIT unsustainable

  • In Favour of Assessee
  • Citation Number : TS-699-HC-2024(DEL)
  • Tax Payer : Abhinav Jindal HUF
High Court

HC: Interest paid to lender covered u/Article 11(3)(b) of India-Germany DTAA, no withholding u/s 195

  • In Favour of Assessee
  • Citation Number : TS-697-HC-2024(DEL)
  • Tax Payer : Moser Baer India Ltd
Foreign Court

FC: FC: Finnish Supreme Court holds additional compensation partakes same character as original income

  • In Favour of Revenue
  • Citation Number : TS-1210-FC-2021(FIN)
  • Tax Payer : Mr. A
Income tax Appellate Tribunal

ITAT: Expenses not claimed in ROI, remedy with administrative officers including CBDT not appellate authority

  • In Favour of Assessee
  • Citation Number : TS-696-ITAT-2024(DEL)
  • Tax Payer : Pasupati Acrylon Limited
High Court

HC: Relief granted in original order, DA justified to rectify apparent mistake, VsV intent to mitigate litigation

  • In Favour of Assessee
  • Citation Number : TS-695-HC-2024(DEL)
  • Tax Payer : Fresh Pet Private Limited
High Court

HC: Delhi HC Full Bench overturns Nokia Solutions; PE an independent taxable entity, global income irrelevant

  • In Favour of Revenue
  • Citation Number : TS-693-HC-2024(DEL)
  • Tax Payer : Hyatt International Southwest Asia Ltd
High Court

HC: Assessee eligible for TDS credit as per 26AS, concerned income not exigible to tax in India

  • In Favour of Assessee
  • Citation Number : TS-692-HC-2024(DEL)
  • Tax Payer : Munchener Ruckversicherungs Gesellshaft Aktiengesellschaft In Munchen
Supreme Court

SC: Dismisses assessee's SLP; Monies received for relinquishing trusteeship taxable, not being capital receipt

  • In Favour of Assessee
  • Citation Number : TS-691-SC-2024
  • Tax Payer : Jose Thomas Etc
Supreme Court

SC: Dismisses Revenue SLP in interest capitalisation issue, on grounds of inordinate delay

  • In Favour of Assessee
  • Citation Number : TS-690-SC-2024
  • Tax Payer : Triumph Realty Pvt. Ltd