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Rulings ( 15436 results )

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Income tax Appellate Tribunal

ITAT: Quashes assessment order in pursuance of Revision order which is already quashed by the ITAT

  • In Favour of Assessee
  • Citation Number : TS-368-ITAT-2024(Mum)
  • Tax Payer : Tata Housing Development Company Limited
High Court

HC: HC: Guarantee charges not interest, taxable under Article 23(3) as accrued in India; Distinguishes Capgemini

  • In Favour of Revenue
  • Citation Number : TS-365-HC-2024(DEL)
  • Tax Payer : Johnson Matthey Public Limited
Income tax Appellate Tribunal

ITAT: CSR expenditure 'voluntary' sans any 'reciprocal' commitment, allows Sec.80G deduction

  • In Favour of Assessee
  • Citation Number : TS-364-ITAT-2024(DEL)
  • Tax Payer : Interglobe Technology Quotient Private Limited
High Court

HC: Transit rent not revenue receipt, henceTDS not applicable

  • In Favour of Assessee
  • Citation Number : TS-362-HC-2024(BOM)
  • Tax Payer : Sarfaraz S. Furniturewalla
Income tax Appellate Tribunal

ITAT: Sec.80P deductions unequivocal to Assessees not licensed by RBI as “Banks”

  • In Favour of Assessee
  • Citation Number : TS-361-ITAT-2024(Bang)
  • Tax Payer : The Karnataka State Co-operative Agriculture and Rural Development Bank Ltd
High Court

HC: Stock valuation basis LIFO valid as ROI filed prior to enactment of retrospective substitution of Sec.145A

  • In Favour of Assessee
  • Citation Number : TS-354-HC-2024(KER)
  • Tax Payer : P.A.JOSE
Income tax Appellate Tribunal

ITAT: Speaking order not necessary for making adjustment under Sec.143(1)(a) in intimation basis tax audit report

  • In Favour of Assessee
  • Citation Number : TS-357-ITAT-2024(Mum)
  • Tax Payer : Joyo Plastics
Income tax Appellate Tribunal

ITAT: ITAT: CRM Services neither FTS nor royalty

  • In Favour of Assessee
  • Citation Number : TS-351-ITAT-2024(DEL)
  • Tax Payer : Salesforce.com Singapore Pte Ltd
Income tax Appellate Tribunal

ITAT: Restriction of Sec.80G(4) not applicable to Sec.80G(2)(a)(iiif) donation; 80GGA deduction clubbed with Sec80G in ITR allowable

  • In Favour of Assessee
  • Citation Number : TS-359-ITAT-2024(Mum)
  • Tax Payer : RD Tata Trust
Income tax Appellate Tribunal

ITAT: Ad hoc disallowance of expenses without documentary evidence to be based on scientific & rational method

  • In Favour of Assessee
  • Citation Number : TS-358-ITAT-2024(Bang)
  • Tax Payer : Nama Venkataramanaswamy Narayan Babu
Income tax Appellate Tribunal

ITAT: Exparte order under Sec.250 set aside basis adjournment application overlooked

  • In Favour of Assessee
  • Citation Number : TS-347-ITAT-2024(DEL)
  • Tax Payer : Meharban Ali
Foreign Court

FC: Spain's National Court holds hereditary acquisition of real estate not taxable as capital gains

  • In Favour of Assessee
  • Citation Number : TS-839-FC-2023(SPN)
  • Tax Payer : Beatrice Ederer Weber Stiftung Foundation
Income tax Appellate Tribunal

ITAT: Property possession date relevant for Sec.54 deduction; Under-construction property does not tantamount to 'purchase'

  • In Favour of Assessee
  • Citation Number : TS-356-ITAT-2024(Mum)
  • Tax Payer : Sunil Amritlal Shah
High Court

HC: Sec.148/148A untenable basis material recovered in search; Holds Sec.153C can be invoked

  • In Favour of Assessee
  • Citation Number : TS-355-HC-2024(RAJ)
  • Tax Payer : Tirupati Construction Company
High Court

HC: Foreign company liable at tax rate applicable to company other than a domestic company; Sec.90 & Art24(2) are clear & unambigous

  • In Favour of Revenue
  • Citation Number : TS-353-HC-2024(CAL)
  • Tax Payer : The Royal Bank of Scotland N.V.
Supreme Court

SC: Affirms filing of Sec.44AB report as FS prepared for bank purposes despite DGCEI's seizure; Confirms penalty

  • In Favour of Assessee
  • Citation Number : TS-352-SC-2024
  • Tax Payer : Laurel Wires Ltd
Income tax Appellate Tribunal

ITAT: Invocation of revision sole basis AO’s proposal untenable sans independent application of mind

  • In Favour of Assessee
  • Citation Number : TS-350-ITAT-2024(DEL)
  • Tax Payer : Ahlcon Parenterals (India) Ltd
High Court

HC: Expounds conditions for initiating Sec.148A proceedings; Revenue not obligated to deal with objections individually

  • In Favour of Revenue
  • Citation Number : TS-348-HC-2024(ALL)
  • Tax Payer : Rahul Sachan
Income tax Appellate Tribunal

ITAT: Sec.80P claim examined with due application of mind by AO, holds revision invalid

  • In Favour of Assessee
  • Citation Number : TS-346-ITAT-2024(CHANDI)
  • Tax Payer : The Mullanpur Garibdas Co-operative Multipurpose Society
Income tax Appellate Tribunal

ITAT: ITAT: Treating all services as consultancy basis one term of agreement untenable; Providing information on tariff change not FTS

  • In Favour of Assessee
  • Citation Number : TS-345-ITAT-2024(DEL)
  • Tax Payer : Lx Pantos India Private Limited