Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15098 results )

Filters
High Court

HC: Absent question of perversity, dismisses Revenue's appeal on Sec.69A addition

Dec 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-756-HC-2023(DEL)
  • Tax Payer : Hersh Washesher Chadha
High Court

HC: Grants stay as 20% demand adjusted against outstanding refund; Directs further refund

Dec 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-766-HC-2023(DEL)
  • Tax Payer : FIS Payment Solutions & Services India Private Limited
Supreme Court

SC: Dismisses Revenue's SLP involving Sec.14A disallowance, affirms HC's reliance on Maxopp judgment

Dec 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-762-SC-2023
  • Tax Payer : PNB Housing Finance Ltd
Supreme Court

SC: Asks Revenue to club software taxation cases for common order while dismissing SLP

Dec 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-764-SC-2023
  • Tax Payer : Nagravision SA
Foreign Court

FC: Australian Court holds intellectual property embedded in ‘Pepsi’s bottling agreements’ taxable as royalty

Dec 15, 2023
  • In Favour of Revenue
  • Citation Number : TS-760-FC-2023(AUS)
  • Tax Payer : PepsiCo Inc
Income tax Appellate Tribunal

ITAT: ITAT: Expounds on scope of interest on refund under Sec.244A(1)/(1A); Accepts Tata Sons' plea

Dec 15, 2023
  • In Favour of Assessee
  • Citation Number : TS-761-ITAT-2023(Mum)
  • Tax Payer : Tata Sons Pvt. Ltd
High Court

HC: AO alone can extend special audit timeframe; Interprets Sec.142(2A)/(2C), expounds on administrative law

Dec 14, 2023
  • In Favour of Assessee
  • Citation Number : TS-758-HC-2023(DEL)
  • Tax Payer : Soul Space Projects Ltd
High Court

HC: HC: Post-search statement insufficient for Sec.153A trigger; Distinguishes Kerala HC's Sreekumar judgment

Dec 14, 2023
  • In Favour of Assessee
  • Citation Number : TS-748-HC-2023(DEL)
  • Tax Payer : Oxygen Business Park Pvt. Ltd
High Court

HC: Reaffirms overriding effect of IBC on Revenue’s claims raised after resolution plan's approval

Dec 14, 2023
  • In Favour of Assessee
  • Citation Number : TS-754-HC-2023(DEL)
  • Tax Payer : TUF Metallurgical Pvt. Ltd
High Court

HC: Denies stay on demand to NewsClick; Finds no prima facie case & financial stringency

Dec 13, 2023
  • In Favour of Revenue
  • Citation Number : TS-757-HC-2023(DEL)
  • Tax Payer : PPK Newsclick Studio Pvt Ltd
High Court

HC: HC: GoDaddy’s fees for registering customer’s domain name not taxable as Royalty

Dec 13, 2023
  • In Favour of Assessee
  • Citation Number : TS-755-HC-2023(DEL)
  • Tax Payer : Godaddy.com LLC
High Court

HC: Dismisses Revenue’s appeals on re-filing delay, finds reasons as ‘excuse’ not ‘explanation’

Dec 13, 2023
  • In Favour of Assessee
  • Citation Number : TS-753-HC-2023(DEL)
  • Tax Payer : Versatile Polytech Pvt. Ltd
Supreme Court

SC: Copy of SC order dismissing Revenue's SLP on software taxation

Dec 12, 2023
  • In Favour of Assessee
  • Citation Number : TS-752-SC-2023
  • Tax Payer : Bentley Nevada Inc Corporate Trust Centre
Supreme Court

SC: Dismisses Revenue's SLP against Bombay HC judgment on Lehman Bros' reassessment proceedings

Dec 12, 2023
  • In Favour of Assessee
  • Citation Number : TS-746-SC-2023
  • Tax Payer : Lehman Brothers Investments Pte.Ltd
Supreme Court

SC: Dismisses Assessee's SLP against judgment denying condonation of over 2000 days' appeal-filing delay

Dec 12, 2023
  • In Favour of Revenue
  • Citation Number : TS-745-SC-2023
  • Tax Payer : Siva Industries and Holdings Ltd
Income tax Appellate Tribunal

ITAT: Sec.194LBC inapplicable on 'excess interest spread' paid by securitisation trust to loan originator

Dec 12, 2023
  • In Favour of Assessee
  • Citation Number : TS-751-ITAT-2023(Mum)
  • Tax Payer : Vivriti Cibus 013 2017
Income tax Appellate Tribunal

ITAT: Upholds revision over 'weighted deduction' since donee institution's approval long expired

Dec 12, 2023
  • In Favour of Assessee
  • Citation Number : TS-743-ITAT-2023(Ahd)
  • Tax Payer : Joshi Technologies International Inc.
High Court

HC: Upholds release of attached property as Benami Act amendments prospective; Follows Ganpati Dealcom

Dec 12, 2023
  • In Favour of Assessee
  • Citation Number : TS-747-HC-2023(MAD)
  • Tax Payer : Advance Infra Developers Pvt Ltd
Income tax Appellate Tribunal

ITAT: Sec.12AB(4) amendments by FA 2022 not retrospective; Rejects cancellation of trust's registration

Dec 11, 2023
  • In Favour of Assessee
  • Citation Number : TS-744-ITAT-2023(Bang)
  • Tax Payer : Amala Jyothi Vidya Kendra Trust
High Court

HC: Upholds 'post-search Sec.148 notice' for AY 2013-14 under new regime; Interprets Sec.149(1)-first proviso

Dec 11, 2023
  • In Favour of Revenue
  • Citation Number : TS-739-HC-2023(JHAR)
  • Tax Payer : Devika Construction and Developers Private Limited