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Rulings ( 14808 results )
High Court
HC: Quashes prosecution for tax-evasion & ITR-delay as assessment remitted for de novo consideration
Oct 26, 2023
- In Favour of Assessee
- Citation Number : TS-633-HC-2023(MAD)
- Tax Payer : S. Arputharaj
High Court
HC: Allows Sec.115BAA concessional tax-rate where technical error caused Form 10-IC e-filing delay
Oct 26, 2023
- In Favour of Assessee
- Citation Number : TS-625-HC-2023(GUJ)
- Tax Payer : KGY Glass Industries (P) Ltd
High Court
HC: Upholds Sec.153C proceedings as letter communicating 'satisfaction note sans DIN' contained DIN
Oct 25, 2023
- In Favour of Revenue
- Citation Number : TS-629-HC-2023(KER)
- Tax Payer : South Coast Spices Exports Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Interprets “and” as “or” in S.144C(15); Holds procedural law has retrospective application
Oct 25, 2023
- In Favour of Revenue
- Citation Number : TS-627-ITAT-2023(PUN)
- Tax Payer : Mr. Abrar Fakirmohmmad Shaikh
High Court
HC: Quashes ITAT's ex-parte order directing information-sharing across regulators on accommodation entries
Oct 25, 2023
- In Favour of Assessee
- Citation Number : TS-626-HC-2023(BOM)
- Tax Payer : Naresh Manakchand Jain
High Court
HC: IT & Admin. services provided by Bio-Rad Singapore not FTS, 'make available' not satisfied
Oct 23, 2023
- In Favour of Assessee
- Citation Number : TS-624-HC-2023(DEL)
- Tax Payer : Bio-Rad Laboratories (Singapore) Pte Ltd
Income tax Appellate Tribunal
ITAT: ITAT: ITAT: McKinsey not taxable for statistical & qualitative inputs as FTS or business income
Oct 23, 2023
- In Favour of Assessee
- Citation Number : TS-622-ITAT-2023(Mum)
- Tax Payer : McKinsey & Company Singapore Pte Ltd
Income tax Appellate Tribunal
ITAT: Allows revaluation loss on inter-company & LC payables due to forex fluctuation
Oct 21, 2023
- In Favour of Both, Partially
- Citation Number : TS-607-ITAT-2023(Mum)
- Tax Payer : Bunge India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Recalls order holding 'IT Infrastructure use' taxable as industrial royalty in India-Belgium DTAA
Oct 21, 2023
- In Favour of Assessee
- Citation Number : TS-621-ITAT-2023(PUN)
- Tax Payer : Bekaert Industries Private Limited
Income tax Appellate Tribunal
ITAT: Assessee discharged Sec.68 onus, Revenue failed to examine; Deletes addition
Oct 21, 2023
- In Favour of Assessee
- Citation Number : TS-618-ITAT-2023(Ahd)
- Tax Payer : Divine Multimedia (India) Ltd
High Court
HC: Upholds Sec.35(2AB) deduction as delay in Form-3CL not attributable to Assessee
Oct 21, 2023
- In Favour of Assessee
- Citation Number : TS-612-HC-2023(GUJ)
- Tax Payer : Schaeffler India Ltd
Foreign Court
FC: Mexican Court holds technical assistance not business activity, rejects treaty benefits
Oct 20, 2023
- In Favour of Revenue
- Citation Number : TS-620-FC-2023(MEX)
- Tax Payer : Anonymous
High Court
HC: Treats Sec.201 order as SCN corrigendum for Cooperative Bank's TDS-default; Directs proceedings
Oct 20, 2023
- In Favour of Both, Partially
- Citation Number : TS-619-HC-2023(MAD)
- Tax Payer : Thiruvannamalai District Central Cooperative Bank Limited
Supreme Court
SC: Lays down law on tax treaty interpretation, rejects ' black letter' approach; Upholds Legislative primacy
Oct 19, 2023
- In Favour of Revenue
- Citation Number : TS-616-SC-2023
- Tax Payer : Nestle SA
Income tax Appellate Tribunal
ITAT: ITAT: Revenue to decide taxability on 'use of' ICT infrastructure under prevailing treaty provisions
Oct 19, 2023
- In Favour of Both, Partially
- Citation Number : TS-617-ITAT-2023(PUN)
- Tax Payer : Vanderlande Industries Private Limited
High Court
HC: HC: Deloitte’s subscription fees, received from member firms, non-taxable as mutuality tests satisfied
Oct 18, 2023
- In Favour of Assessee
- Citation Number : TS-615-HC-2023(DEL)
- Tax Payer : Deloitte Touche Tohmastu
High Court
HC: Sec.144C mandate not diluted by revisionary powers; Draft order 'substantive' requirement
Oct 18, 2023
- In Favour of Assessee
- Citation Number : TS-614-HC-2023(DEL)
- Tax Payer : Sinogas Management Pte Ltd
High Court
HC: Reiterates law on scope of limited scrutiny; Holds assessment beyond Revenue's jurisdiction
Oct 18, 2023
- In Favour of Assessee
- Citation Number : TS-613-HC-2023(CAL)
- Tax Payer : Weilburger Coatings (India) Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Sec.143(1) adjustment inconsequential sans corresponding addition in assessment order; Doctrine of Merger applicable
Oct 17, 2023
- In Favour of Assessee
- Citation Number : TS-611-ITAT-2023(Mum)
- Tax Payer : National Stock Exchange of India Limited
Income tax Appellate Tribunal
ITAT: Grants stay to Mauritian entity against Rs.101 Cr. demand on furnishing 20% bank guarantee
Oct 17, 2023
- In Favour of Assessee
- Citation Number : TS-610-ITAT-2023(DEL)
- Tax Payer : AEP Investments (Mauritius) Ltd