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Rulings ( 15098 results )
High Court
HC: No point in prosecuting Assessee whose conduct may warrant compounding of offence
Jan 10, 2024
- In Favour of Assessee
- Citation Number : TS-816-HC-2023(MAD)
- Tax Payer : Jak Communications Private Limited
Supreme Court
SC: Assessee entitled to hearing on merits where HC dismissed appeals for paper-book filing delay
Jan 10, 2024
- In Favour of Assessee
- Citation Number : TS-13-SC-2024
- Tax Payer : Herbicides India Limited
Supreme Court
SC: Copy of order modifying interim stay in Cognizant's case & directing expeditious disposal
Jan 10, 2024
- In Favour of Both, Partially
- Citation Number : TS-08-SC-2024
- Tax Payer : Cognizant Technology Solutions India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Employment under Sec.6(1)-Expl.1(a) includes 'self-employment'; Upholds Indian investor's NR status
Jan 09, 2024
- In Favour of Assessee
- Citation Number : TS-11-ITAT-2024(Mum)
- Tax Payer : Nishant Kanodia
Income tax Appellate Tribunal
ITAT: Quashes revision for 'fuller inquiry' over Sec.10(21) exemption on incidental rental income
Jan 09, 2024
- In Favour of Assessee
- Citation Number : TS-815-ITAT-2023(Mum)
- Tax Payer : The Synthetic & Art Silk Mills Research Association
Supreme Court
SC: Dismisses Revenue's SLP against quashing of non-existent entity's reassessment
Jan 09, 2024
- In Favour of Assessee
- Citation Number : TS-10-SC-2024
- Tax Payer : Sterlite Technologies Limited
High Court
HC: Condones BCI's Form-10 filing delay as new amendments went unnoticed by officials
Jan 08, 2024
- In Favour of Assessee
- Citation Number : TS-07-HC-2024(DEL)
- Tax Payer : Bar Council Of India
Income tax Appellate Tribunal
ITAT: Sec.144C(4) time-limit mandatory for assessment order where DRP-objections suffer with delay
Jan 08, 2024
- In Favour of Assessee
- Citation Number : TS-05-ITAT-2024(DEL)
- Tax Payer : Mavenir UK Holdings
Income tax Appellate Tribunal
ITAT: ITAT: ITAT: Once assessment order passed, DRP cannot issue directions; Quashes post-DRP order
Jan 06, 2024
- In Favour of Assessee
- Citation Number : TS-808-ITAT-2023(Mum)
- Tax Payer : Cadmatic OY, 72, Itainen Rantakatu
Income tax Appellate Tribunal
ITAT: Rejects plea of distinguishing Engineering Analysis judgment w.r.t. banking & finance industry software
Jan 06, 2024
- In Favour of Assessee
- Citation Number : TS-04-ITAT-2024(DEL)
- Tax Payer : Finastra International Financial Systems PTE Ltd
Income tax Appellate Tribunal
ITAT: ITAT: Reiterates law on CIT(A)'s powers to enhance income vis-a-vis ESOP allowability
Jan 06, 2024
- In Favour of Assessee
- Citation Number : TS-813-ITAT-2023(Mum)
- Tax Payer : Edelweiss Asset Management Ltd
Income tax Appellate Tribunal
ITAT: Allows Vodafone depreciation on goodwill from business acquisition despite unclaimed in ITR
Jan 06, 2024
- In Favour of Assessee
- Citation Number : TS-814-ITAT-2023(Mum)
- Tax Payer : Vodafone India Services Pvt. Ltd
High Court
HC: ITR-filing delay condonable basis similarly situated persons' case; Directs refund with interest
Jan 06, 2024
- In Favour of Assessee
- Citation Number : TS-807-HC-2023(GUJ)
- Tax Payer : Ramjibhai Lavabhai Undhad
High Court
HC: Income from sub-letting property 'business income' for Assessee in rental business
Jan 06, 2024
- In Favour of Assessee
- Citation Number : TS-802-HC-2023(CAL)
- Tax Payer : Oberoi Building & Investment (P) Limited
Income tax Appellate Tribunal
ITAT: LO constitutes publisher's PE for active role in printing, deciding cost, titles & margin
Jan 05, 2024
- In Favour of Assessee
- Citation Number : TS-06-ITAT-2024(DEL)
- Tax Payer : Springer Verlag GmbH
Foreign Court
FC: Peruvian Court holds Tele Group Co. failing 'beneficial ownership' ineligible for lower withholding-tax on royalty
Jan 05, 2024
- In Favour of Revenue
- Citation Number : TS-766-FC-2020(PERU)
- Tax Payer : Tele SA
Supreme Court
SC: Copy of order granting stay on Delhi HC's DIN judgment
Jan 04, 2024
- In Favour of Revenue
- Citation Number : TS-02-SC-2024
- Tax Payer : Brandix Mauritius Holdings Ltd
High Court
HC: HC: Differs from Nokia PE-attribution judgment, refers for larger bench; Upholds PE finding against Hyatt UAE
Jan 04, 2024
- In Favour of Both, Partially
- Citation Number : TS-812-HC-2023(DEL)
- Tax Payer : Hyatt International-Southwest Asia Ltd
Income tax Appellate Tribunal
ITAT: ITAT: Absent copyright, remittance for 'Live Rights' not royalty; Rejects 'process' royalty plea
Jan 04, 2024
- In Favour of Assessee
- Citation Number : TS-799-ITAT-2023(DEL)
- Tax Payer : Lex Sportel Vision Pvt. Ltd
Supreme Court
SC: Dismisses Revenue's SLP against Delhi HC judgment on allowability of notional forex loss
Jan 03, 2024
- In Favour of Assessee
- Citation Number : TS-03-SC-2024
- Tax Payer : Emmsons International Ltd