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Income tax Appellate Tribunal

ITAT: Pfizer's expenditure on brand reminders & journals 'Doctor's Freebies', follows Apex Labs

Oct 03, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-564-ITAT-2023(Mum)
  • Tax Payer : Pfizer Limited
Income tax Appellate Tribunal

ITAT: Quashes revision over taxability of receipts as non-compete fee, finds Sec.28(va) inapplicable

Sep 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-570-ITAT-2023(CHNY)
  • Tax Payer : Sindya Securities & Investments Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rules for TCS on advertisement, brand subscription, 10AA deduction, FTC & others

Sep 30, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-563-ITAT-2023(Mum)
  • Tax Payer : Tata Consultancy Services Limited
Income tax Appellate Tribunal

ITAT: Rules on treatment of variation in real-estate value & expenditures, post-occupation certificate

Sep 30, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-522-ITAT-2023(Mum)
  • Tax Payer : Mighty Construction Pvt. Ltd
High Court

HC: Holds reassessment notice valid, not time-barred under Sec.149(1); Dismisses review petition

Sep 30, 2023
  • In Favour of Revenue
  • Citation Number : TS-571-HC-2023(DEL)
  • Tax Payer : Raminder Singh
High Court

HC: HC: HC: HC: HC: Employee’s PF contribution allowable since deposited immediately after national holiday

Sep 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-565-HC-2023(DEL)
  • Tax Payer : Pepsico India Holding Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Routing unaccounted money using listed paper companies, ‘colorable device’ & fraud on Revenue

Sep 29, 2023
  • In Favour of Revenue
  • Citation Number : TS-569-ITAT-2023(PAN)
  • Tax Payer : Manoj Anand
Foreign Court

FC: Kenyan Tribunal holds KMP's situs at relevant time decisive to ascertain control & management

Sep 29, 2023
  • In Favour of Revenue
  • Citation Number : TS-568-FC-2023
  • Tax Payer : Naivas Kenya Limited
High Court

HC: Modifies LOC issued pursuant to BMA proceedings, considers career & personal life

Sep 29, 2023
  • In Favour of Assessee
  • Citation Number : TS-567-HC-2023(DEL)
  • Tax Payer : Prateek Chitkara
High Court

HC: Active state of PAN, no reason to initiate reassessment against merged company

Sep 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-566-HC-2023(UTT)
  • Tax Payer : Delta Electronics India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Subsidiary investment write-off by Religare, case of ‘capital flight’ abroad; Rejects Rs.844 Cr. loss

Sep 28, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-560-ITAT-2023(DEL)
  • Tax Payer : Religare Enterprises Limited
Income tax Appellate Tribunal

ITAT: Deletes Rs.132 Cr. ‘misreported income’ penalty as Jaypee Cement explained bona fide error before detection

Sep 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-562-ITAT-2023(DEL)
  • Tax Payer : Jaypee Cement Corporation Ltd
High Court

HC: No substantial question of law against quashing of revisionary order sans DIN

Sep 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-561-HC-2023(CAL)
  • Tax Payer : Tata Medical Centre Trust
Income tax Appellate Tribunal

ITAT: Absent service component, rejects taxability of software sale as FTS

Sep 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-559-ITAT-2023(DEL)
  • Tax Payer : SoftwareONE Pte. Ltd
Income tax Appellate Tribunal

ITAT: Rejects FTS on 'marketing & sales, operations & standardization services', ‘make available' not satisfied

Sep 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-558-ITAT-2023(DEL)
  • Tax Payer : CEVA Asia Pacific Holdings Company Pte. Ltd
Income tax Appellate Tribunal

ITAT: Sec.10(23EC) exemption allowable to notified Investor Fund, Sec.11(7) bar applicable Apr'24 onwards

Sep 26, 2023
  • In Favour of Assessee
  • Citation Number : TS-557-ITAT-2023(Mum)
  • Tax Payer : NCDEX Investor (Client) Protection Fund Trust
Income tax Appellate Tribunal

ITAT: ITAT: Sec.115BAA concessional tax-rate allowable in subsequent AYs if Form 10-IC filed in first AY

Sep 26, 2023
  • In Favour of Assessee
  • Citation Number : TS-548-ITAT-2023(DEL)
  • Tax Payer : Concentrix Daksh Services India Pvt. Ltd
Supreme Court

SC: Expounds on principles of settlement & scope of writ jurisdiction; Upholds immunity

Sep 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-556-SC-2023
  • Tax Payer : KOTAK MAHINDRA BANK LTD.
Income tax Appellate Tribunal

ITAT: Upholds BMA penalty for non-disclosure in 'ITR-Schedule FA' despite explaining source & paying income-tax

Sep 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-554-ITAT-2023(Mum)
  • Tax Payer : Shobha Harish Thawani
High Court

HC: CBDT ignored facts ​& settled​ ​l​aw while deciding condonation application; Allows loss carry forward

Sep 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-555-HC-2023(GUJ)
  • Tax Payer : Chintan Navnitlal Parikh(HUF)