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Rulings ( 15098 results )

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High Court

HC: Closes writ petitions on MFN Clause controversy, follows SC's Nestle judgment

Dec 04, 2023
  • In Favour of Revenue
  • Citation Number : TS-725-HC-2023(DEL)
  • Tax Payer : Societe De Participations Financieres Et Industrielles Spafi
Income tax Appellate Tribunal

ITAT: Trust recycling post-consumer plastic waste contributes to preserving environment, allows Sec.80G registration

Dec 04, 2023
  • In Favour of Assessee
  • Citation Number : TS-722-ITAT-2023(Mum)
  • Tax Payer : Huhtamaki Foundation
Income tax Appellate Tribunal

ITAT: ITAT: No 'royalty' on satellite transmission services provided from ship; Follows New Skies

Dec 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-708-ITAT-2023(DEL)
  • Tax Payer : Inmarsat Solutions BV
Income tax Appellate Tribunal

ITAT: Rejects FTS taxability on intra-group management support services, ‘make available’ not satisfied

Dec 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-719-ITAT-2023(DEL)
  • Tax Payer : Global Schools Holdings Pte. Ltd
Income tax Appellate Tribunal

ITAT: DIN-less DRP directions bad in law, quashes consequential assessment orders

Dec 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-711-ITAT-2023(DEL)
  • Tax Payer : Keller Asia Pacific Limited
High Court

HC: Quashes reassessment on transfer of leasehold rights offered to tax in subsequent AY

Dec 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-720-HC-2023(BOM)
  • Tax Payer : Peoples Education Society Thane
Foreign Court

FC: Pakistan SC taxes ‘right to use’ software as Royalty; Endorses MAP as alternative remedy

Dec 01, 2023
  • In Favour of Revenue
  • Citation Number : TS-716-FC-2023
  • Tax Payer : Inter Quest Informatics Services
High Court

HC: 'Sec.9(1)(i)-Expl. 6 & 7' cure vagueness posed by prior retrospective amendments, hence, retrospective

Dec 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-718-HC-2023(DEL)
  • Tax Payer : Augustus Capital PTE Ltd
Income tax Appellate Tribunal

ITAT: TDS on notional profit attributed to LG Korea's PE 'impossible act', absolves LG India

Dec 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-715-ITAT-2023(DEL)
  • Tax Payer : LG Electronics India Ltd
Income tax Appellate Tribunal

ITAT: Revenue not empowered to question TRC without establishing Mauritian Co. as shell/conduit

Nov 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-717-ITAT-2023(DEL)
  • Tax Payer : CPI India Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Absolves German Co. from taxability of offshore supplies & inextricably linked services

Nov 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-714-ITAT-2023(DEL)
  • Tax Payer : DSD Noell GMBH
Income tax Appellate Tribunal

ITAT: Third Member resolves conflict between Sec.153C & Sec.143(3) applicability; Follows Abhisar Buildwell

Nov 29, 2023
  • In Favour of Assessee
  • Citation Number : TS-713-ITAT-2023(JAB)
  • Tax Payer : Kalyanika Infra Mega Ventures Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes reassessment triggered by unconnected party’s search & Sec.132(4) statement; Finds AY mismatch

Nov 29, 2023
  • In Favour of Assessee
  • Citation Number : TS-712-ITAT-2023(Mum)
  • Tax Payer : Prashant Rameshchandra Samdani
Income tax Appellate Tribunal

ITAT: Deletes CIT(A)'s fresh addition made by exceeding ITAT's direction & without notice to Assessee

Nov 29, 2023
  • In Favour of Assessee
  • Citation Number : TS-709-ITAT-2023(DEL)
  • Tax Payer : Net Agri Company Pvt. Ltd
High Court

HC: Diminution in bonds received as subsidy & school running expenditure, revenue in nature

Nov 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-710-HC-2023(ORI)
  • Tax Payer : Paradeep Phosphates Limited
High Court

HC: Quashes reassessment proceedings over capital gains exemption as sale deed furnished during scrutiny

Nov 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-707-HC-2023(MAD)
  • Tax Payer : S. Uttam Chand
High Court

HC: Rejects higher TDS basis Revenue's approach of 'artificially dissecting' composite contracts

Nov 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-706-HC-2023(ALL)
  • Tax Payer : Lalitpur Power Generation Co. Ltd
Income tax Appellate Tribunal

ITAT: Condones 33 months' appeal-filing delay before CIT(A) subject to Rs.51,000 cost payable to PMNRF

Nov 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-705-ITAT-2023(Mum)
  • Tax Payer : General Lifescience Distributors
High Court

HC: AO’s personal opinion on 'businessman's prudence' not tangible material; Quashes reassessment proceedings

Nov 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-704-HC-2023(CAL)
  • Tax Payer : Dinesh Kumar Goyal HUF
Income tax Appellate Tribunal

ITAT: Sec.43B applicable on service tax not paid to Govt.; Rejects 'not charged to P&L A/c' plea

Nov 25, 2023
  • In Favour of Revenue
  • Citation Number : TS-691-ITAT-2023(Bang)
  • Tax Payer : Ashraf Nafisa Althaf