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Rulings ( 15098 results )

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Income tax Appellate Tribunal

ITAT: Possession of transport vehicles sufficient for Sec.194C-TDS exception; Ownership not essential

Feb 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-115-ITAT-2024(JODH)
  • Tax Payer : Adhunik Khanan VA Parivahan Theka Sahakari Samiti Limited
Income tax Appellate Tribunal

ITAT: Quashes revision as accounting treatment of lease equalisation charge AS-19 compliant

Feb 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-121-ITAT-2024(CHNY)
  • Tax Payer : FCA Engineering – India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Charitable objects, not income application, require examination at Sec.12AA registration stage

Feb 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-114-ITAT-2024(DEL)
  • Tax Payer : Movement Against Diabetes and Endocrine Disorders
Income tax Appellate Tribunal

ITAT: ITAT: Upholds revision citing undue short-term capital loss benefit & collusion with group companies

Feb 24, 2024
  • In Favour of Revenue
  • Citation Number : TS-119-ITAT-2024(CHNY)
  • Tax Payer : Mercantile Ventures Ltd
High Court

HC: Share premium non-taxable 'capital receipt'; Alleged violation of Companies Act conditions irrelevant

Feb 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-111-HC-2024(BOM)
  • Tax Payer : Shendra Advisory Services P. Ltd
Income tax Appellate Tribunal

ITAT: 92% profit in development project 'contractual loot'; Rejects 'taxes paid' plea & directs fresh examination

Feb 23, 2024
  • In Favour of Revenue
  • Citation Number : TS-126-ITAT-2024(HYD)
  • Tax Payer : LEPL Projects Limited
Foreign Court

FC: German Court holds aircraft engineer's exclusive locker at airport significant for ascertaining PE

Feb 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-828-FC-2023
  • Tax Payer : Anonymous
High Court

HC: Absent income/loss variation, DTAA tax-rate denial under 'pre-2020 Sec.144C' unsustainable

Feb 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-123-HC-2024(DEL)
  • Tax Payer : S. A. Chitra Ventures Ltd
Income tax Appellate Tribunal

ITAT: Construction Co. eligible for TDS credit on mobilization advance in accrual year

Feb 22, 2024
  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2024(Bang)
  • Tax Payer : Cicon Engineers Private Limited
High Court

HC: Information awaited from foreign jurisdictions no reason to sustain LOC against NRI citizen

Feb 22, 2024
  • In Favour of Assessee
  • Citation Number : TS-122-HC-2024(DEL)
  • Tax Payer : Jayant Nanda
High Court

HC: 'Management or Administrative' connection essential for identifying Principal Officer in TDS prosecution

Feb 21, 2024
  • In Favour of Assessee
  • Citation Number : TS-118-HC-2024(DEL)
  • Tax Payer : Varun Sood
High Court

HC: TDS by donor no reason to deny NGO Sec.11 exemption; Follows consistency

Feb 21, 2024
  • In Favour of Assessee
  • Citation Number : TS-116-HC-2024(DEL)
  • Tax Payer : Aroh Foundation
High Court

HC: Upholds ITAT's interpretation of ‘received’ under Sec.153(2A) as ‘having knowledge’ in Qualcomm's case

Feb 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-117-HC-2024(DEL)
  • Tax Payer : Qualcomm Incorporated
Income tax Appellate Tribunal

ITAT: Rules on scope of revisionary powers of jurisdictional PCIT vis-a-vis faceless assessment

Feb 20, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-113-ITAT-2024(Mum)
  • Tax Payer : RDC Ventures
Income tax Appellate Tribunal

ITAT: Date of shares delivery & consideration determinative of holding period, not SPA execution date

Feb 19, 2024
  • In Favour of Assessee
  • Citation Number : TS-112-ITAT-2024(Mum)
  • Tax Payer : Citicorp International Finance Corporation
High Court

HC: Directs refund, quantified 2 decades ago; Rejects Revenue’s ‘incapacitation plea’ for record-verification

Feb 19, 2024
  • In Favour of Assessee
  • Citation Number : TS-108-HC-2024(DEL)
  • Tax Payer : Clix Capital Services Private Limited
High Court

HC: Quashes reassessment proceedings over Sec.56(2)(x) applicability pursuant to Manipal group demerger

Feb 19, 2024
  • In Favour of Assessee
  • Citation Number : TS-107-HC-2024(KAR)
  • Tax Payer : Vasanthi Ramdas Pai
Supreme Court

SC: Dismisses Revenue's SLP against quashing of Sec.271C penalty SCN for 9 years delay

Feb 19, 2024
  • In Favour of Assessee
  • Citation Number : TS-110-SC-2024
  • Tax Payer : Clix Capital Services Private Limited
Income tax Appellate Tribunal

ITAT: IBM's employee holding UK-TRC eligible for treaty benefits on salary earned in UK

Feb 17, 2024
  • In Favour of Assessee
  • Citation Number : TS-93-ITAT-2024(Kol)
  • Tax Payer : Debarghya Chattopadhaya
Income tax Appellate Tribunal

ITAT: Stamp value on sale-agreement date relevant for Sec.56(2)(vii)(b) valuation, applies proviso

Feb 17, 2024
  • In Favour of Assessee
  • Citation Number : TS-109-ITAT-2024(DEL)
  • Tax Payer : Shyamkumar Madhavdas Chugh