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Rulings ( 15436 results )

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High Court

HC: 153A proceedings without initiating search unsustainable; Holds 'panchnama' not authorisation to conduct search

  • In Favour of Assessee
  • Citation Number : TS-344-HC-2024(P & H)
  • Tax Payer : Misty Meadows Private Limited
High Court

HC: Sec.153D approval to be accorded for “each assessment year” separately; Mechanical approval invalidates assessment

  • In Favour of Assessee
  • Citation Number : TS-343-HC-2024(DEL)
  • Tax Payer : Shiv Kumar Nayyar
Supreme Court

SC: '30 Key Excerpts' of judgment upholding ICAI’s tax audit limit

  • In Favour of Both, Partially
  • Citation Number : TS-340-SC-2024
  • Tax Payer : Shaji Poulose & Others
Income tax Appellate Tribunal

ITAT: ITAT: Sec.143(2) notice by NaFAC to foreign banking co. valid; NaFAC covers international taxation charge cases

  • In Favour of Both, Partially
  • Citation Number : TS-341-ITAT-2024(Mum)
  • Tax Payer : BNP Paribas
High Court

HC: DTVSV application maintainable if ITAT appeal time limit not expired by specified date, regarded as pending appeal

  • In Favour of Assessee
  • Citation Number : TS-338-HC-2024(DEL)
  • Tax Payer : PT Bukaka Teknik Utama
Supreme Court

SC: Copy of SC order waiving interest on Telcos post capital vs revenue expense judgment

  • In Favour of Assessee
  • Citation Number : TS-339-SC-2024
  • Tax Payer : Bharti Hexacom Ltd. & Others
Income tax Appellate Tribunal

ITAT: Rectification order passed on non-existent entity despite knowledge of merger, non-est

  • In Favour of Assessee
  • Citation Number : TS-325-ITAT-2024(Mum)
  • Tax Payer : IDBI Bank Ltd
Income tax Appellate Tribunal

ITAT: Upholds partial rejection of books due to closing stock discrepancies and findings on varied gross profit margins

  • In Favour of Revenue
  • Citation Number : TS-337-ITAT-2024(DEL)
  • Tax Payer : GRP Auto
Income tax Appellate Tribunal

ITAT: ITAT: Rules on applicability of Sec.194LBC on 'Excess Interest Spread' paid by securitisation trust

  • In Favour of Assessee
  • Citation Number : TS-331-ITAT-2024(Mum)
  • Tax Payer : Syamantaka IFMR Capital 2017
Income tax Appellate Tribunal

ITAT: Indication of disallowance in tax audit sine qua non to invoke Sec.143(1)(a)(iv)

  • In Favour of Assessee
  • Citation Number : TS-322-ITAT-2024(PUN)
  • Tax Payer : Sandvik Coromant India Pvt. Ltd
Foreign Court

FC: Italian Court holds termination income taxable in recipient's state

  • In Favour of Assessee
  • Citation Number : TS-336-FC-2024(ITL)
  • Tax Payer : Livio Orlandi Contucci
High Court

HC: Quashes CIT(E)'s “mechanical order” refusing to condone delay in submitting Form-10B, remits matter

  • In Favour of Assessee
  • Citation Number : TS-335-HC-2024(TEL)
  • Tax Payer : Global Organisation for Development
Income tax Appellate Tribunal

ITAT: Customers' identification & liaisoning tantamounts to marketing services, not taxable as 'FIS'

  • In Favour of Assessee
  • Citation Number : TS-333-ITAT-2024(CHNY)
  • Tax Payer : Laserwords US Inc.
Income tax Appellate Tribunal

ITAT: Rejects additional evidence & request for de novo adjudication by CIT(A) as ITAT Appeal non-maintainable

  • In Favour of Revenue
  • Citation Number : TS-329-ITAT-2024(RAI)
  • Tax Payer : C.G. Iron Private Limited
High Court

HC: Reassessment notice based solely on DG-GST information unsustainable; Directs de novo consideration by JAO

  • In Favour of Assessee
  • Citation Number : TS-330-HC-2024(BOM)
  • Tax Payer : KEC International Ltd
High Court

HC: Quashes reassessment proceedings as taxability of NCD-interest on receipt basis accepted during assessment

  • In Favour of Assessee
  • Citation Number : TS-323-HC-2024(BOM)
  • Tax Payer : Upesi Ventures Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Final order time-barred, passed beyond Sec.144C(13) limitation; Explains ambit of DRP's powers

  • In Favour of Assessee
  • Citation Number : TS-326-ITAT-2024(CHNY)
  • Tax Payer : Conferencecall – Services India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows income recharacterisation as FTS since services not standard & routine; Rejects ‘consistency’ plea

  • In Favour of Revenue
  • Citation Number : TS-319-ITAT-2024(DEL)
  • Tax Payer : Volvo Information Technology AB
High Court

HC: Additions based merely on CBIC information, unsustainable; Remits matter sans import details

  • In Favour of Assessee
  • Citation Number : TS-324-HC-2024(DEL)
  • Tax Payer : Bausch And Lomb India Private Limited
Income tax Appellate Tribunal

ITAT: Banks trading in securities a business activity; Rejects mere classification as investments for disallowance

  • In Favour of Assessee
  • Citation Number : TS-321-ITAT-2024(Ahd)
  • Tax Payer : Kankaria Maninagar Nagarik Sahakari Bank Ltd