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Rulings ( 15098 results )
High Court
HC: Furnishing Form 10B after ITR-filing but before assessment entitles Trust for Sec.11 exemption
Jan 27, 2024
- In Favour of Assessee
- Citation Number : TS-47-HC-2024(GUJ)
- Tax Payer : Gujarat Energy Development Agency
High Court
HC: Sec.148A(a) inquiry discretionary & e-mail clarification not amendment of Sec.148A(b) notice; Upholds reassessment proceedings
Jan 25, 2024
- In Favour of Assessee
- Citation Number : TS-37-HC-2024(CAL)
- Tax Payer : Champa Impex Private Limited
Foreign Court
FC: Ukrainian Supreme Court holds sharing market information is ‘preparatory or auxiliary’, Representative Office not PE
Jan 25, 2024
- In Favour of Assessee
- Citation Number : TS-826-FC-2023(UKR)
- Tax Payer : Ferrostaal Equipment Solutions GmbH
Income tax Appellate Tribunal
ITAT: Deeming provisions of Sec.69A/69B not automatically invocable merely because income surrendered during survey
Jan 25, 2024
- In Favour of Assessee
- Citation Number : TS-45-ITAT-2024(CHANDI)
- Tax Payer : Veer Enterprises
Income tax Appellate Tribunal
ITAT: ITAT: Management Fee on ECB partakes 'interest' character under Sec.2(28A), exempt under Art.11
Jan 24, 2024
- In Favour of Assessee
- Citation Number : TS-43-ITAT-2024(DEL)
- Tax Payer : AKA AUSFUHRRKREDITGESELLSCHAFT MBH
Income tax Appellate Tribunal
ITAT: Tata Sons eligible for Rs.2,000 Cr long-term capital loss on Tata Tele’s capital reduction
Jan 23, 2024
- In Favour of Assessee
- Citation Number : TS-42-ITAT-2024(Mum)
- Tax Payer : Tata Sons Limited
Supreme Court
SC: Absence of books, due to seizure, cannot justify reassessment since primary facts disclosed
Jan 23, 2024
- In Favour of Assessee
- Citation Number : TS-41-SC-2024
- Tax Payer : Mangalam Publications & Others
High Court
HC: IT Act prevails over RTI Act; Denies PM CARES Fund's tax-exemption related documents
Jan 23, 2024
- In Favour of Revenue
- Citation Number : TS-40-HC-2024(DEL)
- Tax Payer : Girish Mittal
High Court
HC: Sans Revenue's independent inquiry, rejects reassessment proceedings emanating from Shah Commission’s report
Jan 22, 2024
- In Favour of Assessee
- Citation Number : TS-38-HC-2024(BOM)
- Tax Payer : Sociedade De Fomento Industrial Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Piramal's Rs.92 Cr. compensation from Roche on 'agency, distribution & manufacturing' termination, 'business income'
Jan 22, 2024
- In Favour of Assessee
- Citation Number : TS-33-ITAT-2024(Mum)
- Tax Payer : Piramal Enterprises Ltd
High Court
HC: Rejects challenge to reassessment proceedings involving ITC claim based on allegedly false invoices
Jan 22, 2024
- In Favour of Revenue
- Citation Number : TS-36-HC-2024(DEL)
- Tax Payer : Kordient Ventures Pvt. Ltd
Income tax Appellate Tribunal
ITAT: IIT Delhi not TDS-defaulter as concession on employees' accommodation not established
Jan 20, 2024
- In Favour of Assessee
- Citation Number : TS-20-ITAT-2024(DEL)
- Tax Payer : Indian Institute of Technology
Income tax Appellate Tribunal
ITAT: Quashes reassessment of Rs.600 Cr. Cross Currency Swap loss as Assessee made full & true disclosure
Jan 20, 2024
- In Favour of Assessee
- Citation Number : TS-18-ITAT-2024(Mum)
- Tax Payer : East West Pipeline Private Limited
Income tax Appellate Tribunal
ITAT: Quashes revision over capital gains exemption under Mauritius DTAA for pre-2017 share acquisition
Jan 20, 2024
- In Favour of Assessee
- Citation Number : TS-24-ITAT-2024(Mum)
- Tax Payer : Comstar Mauritius Limited
High Court
HC: Reiterates liberal approach on 'genuine hardship'; Permits Assessee to rectify name in ITR
Jan 20, 2024
- In Favour of Assessee
- Citation Number : TS-823-HC-2023(BOM)
- Tax Payer : Optra Health Private Limited
High Court
HC: NR eligible for refund-interest as CPC delayed in enabling SWIFT code & IBAN
Jan 20, 2024
- In Favour of Assessee
- Citation Number : TS-29-HC-2024(MAD)
- Tax Payer : Coda Global LLC
High Court
HC: Grants penalty-immunity as Assessee voluntarily corrected expenditure claim on GST-credit provision
Jan 19, 2024
- In Favour of Assessee
- Citation Number : TS-16-HC-2024(RAJ)
- Tax Payer : Chambal Fertilizers and Chemicals Limited
Foreign Court
FC: Polish Apex Court prefers official treaty text over English version for Art.11 interpretation
Jan 19, 2024
- In Favour of Assessee
- Citation Number : TS-824-FC-2023(POL)
- Tax Payer : Anonymous
Income tax Appellate Tribunal
ITAT: Upholds Gaming Co.'s revisionary proceedings over alleged short-TDS of Rs.271 Cr. on winnings
Jan 19, 2024
- In Favour of Both, Partially
- Citation Number : TS-32-ITAT-2024(Mum)
- Tax Payer : Play Games24x7 Pvt. Ltd
High Court
HC: Sans proven prejudice, rejects 'natural justice' plea taken 2 decades after appeal admission
Jan 18, 2024
- In Favour of Assessee
- Citation Number : TS-31-HC-2024(BOM)
- Tax Payer : Veena Estate Pvt. Ltd