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Rulings ( 15436 results )

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High Court

HC: Holds auction resulting from set aside ex-parte ITAT order void ab initio; Consequential proceedings untenable

  • In Favour of Assessee
  • Citation Number : TS-387-HC-2024(P & H)
  • Tax Payer : Gokal Chand Rattan Chand
High Court

HC: Provisions for unsettled outstanding and IBNR claims not contingent liabilities, allowable u/Sec. 37

  • In Favour of Assessee
  • Citation Number : TS-386-HC-2024(DEL)
  • Tax Payer : Care Health Insurance Limited
High Court

HC: CBDT power u/Sec.119 to be exercised in extraordinary circumstances; Writ unsustainable on incorrect facts

  • In Favour of Assessee
  • Citation Number : TS-385-HC-2024(DEL)
  • Tax Payer : Lava International Limited
Income tax Appellate Tribunal

ITAT: Assessments concluded without mandatory Sec.153D approval void; Allows appeal with caveat

  • In Favour of Assessee
  • Citation Number : TS-384-ITAT-2024(DEL)
  • Tax Payer : Emaar MGF Land Limited
High Court

HC: Allows 15% deduction under Sec.11(1) for extending donations to other charitable institutions; Expounds Sec.11(3) not applicable

  • In Favour of Assessee
  • Citation Number : TS-382-HC-2024(DEL)
  • Tax Payer : Jamnalal Bajaj Foundation
High Court

HC: HC: Categorical finding of ‘mis-reporting’ or under-reporting’ essential to sustain penalty u/Sec.270A

  • In Favour of Assessee
  • Citation Number : TS-381-HC-2024(DEL)
  • Tax Payer : GE Capital Us Holdings Inc
High Court

HC: HC: Constitutionality of Sec.31 of FA, 2017 upheld; Cap on setoff of house property loss u/Sec. 71(3A) not violative of Art.14 & 19(1)(g)

  • In Favour of Revenue
  • Citation Number : TS-380-HC-2024(DEL)
  • Tax Payer : Sanjeev Goyal
High Court

HC: Interest on refund of bid on annulment of auction is capital receipt not chargeable to tax

  • In Favour of Assessee
  • Citation Number : TS-379-HC-2024(DEL)
  • Tax Payer : INS Finance & Investment P. Ltd
High Court

HC: Sec148A(d) order invalid as information gathered in survey not disclosed to Assessee, gives oppurtunity to file objections

  • In Favour of Assessee
  • Citation Number : TS-378-HC-2024(ALL)
  • Tax Payer : Mahesh Kumar Verma
High Court

HC: One-time voluntary payment for diminution in unexercised ESOP value capital receipt, not perquisite u/Sec.17(2)(vi)

  • In Favour of Assessee
  • Citation Number : TS-377-HC-2024(DEL)
  • Tax Payer : Sanjay Baweja
Income tax Appellate Tribunal

ITAT: Suo-moto offered salary cost of seconded employees to tax, penalty unsustainable; Relies on Abbey Business

  • In Favour of Assessee
  • Citation Number : TS-375-ITAT-2024(Bang)
  • Tax Payer : IBM Canada Limited
Income tax Appellate Tribunal

ITAT: Quashes Sec.148 notice in absence of proper service to Assessee’s E-mail within limitation

  • In Favour of Assessee
  • Citation Number : TS-372-ITAT-2024(DEL)
  • Tax Payer : Brett Lee
Income tax Appellate Tribunal

ITAT: Condones delay of 2500 days due to availment of alternative remedy; Delay beyond Assesee's control 'Sufficient cause'

  • In Favour of Assessee
  • Citation Number : TS-363-ITAT-2024(Bang)
  • Tax Payer : Bethala Petropacks Pvt. Ltd
High Court

HC: HC: Voluntary disclosure of concealment will not absolve Assessee from penalty proceedings

  • In Favour of Revenue
  • Citation Number : TS-376-HC-2024(CAL)
  • Tax Payer : Thakur Prasad Sao & Sons Pvt Ltd
Foreign Court

FC: FC: Philippines’ Court exempts capital gains on share transfer sans substantial value derived from assets

  • In Favour of Assessee
  • Citation Number : TS-371-FC-2024(PHIL)
  • Tax Payer : Siemens Aktiengesellschaft
High Court

HC: Delhi HC tears apart Dept's three-pronged 'PE' trap for Caterpillar; Explains PE law

  • In Favour of Assessee
  • Citation Number : TS-374-HC-2024(DEL)
  • Tax Payer : Progress Rail Locomotive Inc.(Formerly Electro Motive Diesel Inc.)
Income tax Appellate Tribunal

ITAT: Sec.156 demand notice not sine-qua-non for granting 244A interest; Allows interest on DDT refund

  • In Favour of Assessee
  • Citation Number : TS-373-ITAT-2024(Mum)
  • Tax Payer : Piem Hotels Limited
Income tax Appellate Tribunal

ITAT: Recal ITAT ruling basis Checkmate judgment unsustainable sans lis pendens; Distinguishes Saurashtra Kutch

  • In Favour of Assessee
  • Citation Number : TS-370-ITAT-2024(Mum)
  • Tax Payer : ANI Integrated Services Ltd
Income tax Appellate Tribunal

ITAT: 270A penalty SCN invalid sans specific charge for levy; Quashes consequent penalty order

  • In Favour of Assessee
  • Citation Number : TS-369-ITAT-2024(CHNY)
  • Tax Payer : Enrica Enterprises Pvt. Ltd
High Court

HC: Interest on deposits with HO/overseas branch not taxable in India; Holds Indian PE not separate entity

  • In Favour of Assessee
  • Citation Number : TS-367-HC-2024(DEL)
  • Tax Payer : The Bank Of Tokyo-Mitsubishi Ufj Ltd