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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: Write-off of non-rural advances deductible without adjusting bad rural advances provision

  • In Favour of Both, Partially
  • Citation Number : TS-213-ITAT-2024(CHNY)
  • Tax Payer : City Union Bank Limited
High Court

HC: Taxing surrendered income sans incriminating material 'debatable', outside scope of Sec.154

  • In Favour of Assessee
  • Citation Number : TS-204-HC-2024(GUJ)
  • Tax Payer : Setco Automotive Ltd
High Court

HC: Upholds revision over lack of inquiry on loan transactions despite DDIT (Inv.) report

  • In Favour of Revenue
  • Citation Number : TS-209-HC-2024(DEL)
  • Tax Payer : Paramount Propbuild Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sans accrual, rejects taxability of notional interest; Follows ‘real income’ theory

  • In Favour of Assessee
  • Citation Number : TS-193-ITAT-2024(Mum)
  • Tax Payer : Kesar Terminals and Infrastructure Ltd
High Court

HC: Quashes assessment order passed on non-existing company; Follows Maruti over Mahagun judgment

  • In Favour of Assessee
  • Citation Number : TS-200-HC-2024(MAD)
  • Tax Payer : Pharmazell (India) Private Limited
High Court

HC: Ex gratia bonus in excess of ‘statutory bonus’ allowable as business expenditure

  • In Favour of Assessee
  • Citation Number : TS-192-HC-2024(BOM)
  • Tax Payer : Indian Express Newspapers (Bombay) Ltd
High Court

HC: HC: Congress approached Writ Court at 'fag end' of Sec.153B limitation; Upholds Sec.153C proceedings

  • In Favour of Revenue
  • Citation Number : TS-212-HC-2024(DEL)
  • Tax Payer : Indian National Congress
Foreign Court

FC: Italian Supreme Court allows treaty benefit despite no income-tax in source state

  • In Favour of Assessee
  • Citation Number : TS-832-FC-2023(ITL)
  • Tax Payer : Alessandro Fiaschi
Income tax Appellate Tribunal

ITAT: Mauritian Co. holding TRC entitled to treaty benefits basis Azadi Bachao & grandfathering clause

  • In Favour of Assessee
  • Citation Number : TS-210-ITAT-2024(DEL)
  • Tax Payer : Norwest Venture Partners X-Mauritius
High Court

HC: Stays demand without 20% pre-deposit until appeal disposal; CIT(A) gets 3 months

  • In Favour of Assessee
  • Citation Number : TS-208-HC-2024(P & H)
  • Tax Payer : Anheuser Busch InBev India Ltd
Income tax Appellate Tribunal

ITAT: Special Bench holds Firm ineligible for Schedule Tribe tax-exemption basis Partners’ eligibility

  • In Favour of Revenue
  • Citation Number : TS-206-ITAT-2024(GAU)
  • Tax Payer : Hotel Centre Point
High Court

HC: Quashes post-Abhisar Buildwell reassessment proceedings; Rejects Revenue's 'Sec.150(1)' plea

  • In Favour of Assessee
  • Citation Number : TS-203-HC-2024(DEL)
  • Tax Payer : Orchid Infrastructure Developers Pvt Ltd
High Court

HC: Quashes reassessment proceedings against foreign investor; Follows Angelantoni judgment

  • In Favour of Assessee
  • Citation Number : TS-202-HC-2024(DEL)
  • Tax Payer : AL Amin Investments Limited
Supreme Court

SC: Condones Revenue's 624 days SLP-filing delay; Follows Ganpati Dealcom & disposes of SLP

  • In Favour of Assessee
  • Citation Number : TS-201-SC-2024
  • Tax Payer : Nexus Feeds Ltd & Ors
Income tax Appellate Tribunal

ITAT: Rejects 'colourable device' finding in agricultural land transaction basis real intention of parties

  • In Favour of Assessee
  • Citation Number : TS-196-ITAT-2024(Bang)
  • Tax Payer : SPR Spirits Private Limited
Income tax Appellate Tribunal

ITAT: NFAC's casual approach on material facts vitiates entire justice system; Quashes reassessment

  • In Favour of Assessee
  • Citation Number : TS-199-ITAT-2024(Mum)
  • Tax Payer : Reporter Family Private Trust
High Court

HC: Sec.153C assessment limitation not shortened by Super Malls; FA 2022 'books of account' amendment retrospective

  • In Favour of Revenue
  • Citation Number : TS-198-HC-2024(MAD)
  • Tax Payer : LKS Gold House Private Limited
High Court

HC: Waives 10% pre-deposit condition as 10% demand already paid; Modifies Single Judge's order

  • In Favour of Assessee
  • Citation Number : TS-197-HC-2024(MAD)
  • Tax Payer : The Salem Urban Co-operative Bank limited
High Court

HC: Revenue's stay powers 'discretionary', not 'cabined' by CBDT OMs; Rejects 20% pre-deposit as prerequisite

  • In Favour of Assessee
  • Citation Number : TS-195-HC-2024(DEL)
  • Tax Payer : National Association Of Software And Services Companies (NASSCOM)
High Court

HC: Confirms attachment of property for tax recovery; Explains third party's right

  • In Favour of Revenue
  • Citation Number : TS-183-HC-2024(MAD)
  • Tax Payer : K. N. Subramaniam