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Rulings ( 15098 results )
Income tax Appellate Tribunal
ITAT: Rejects DDT refund plea, based on treaty rate; Follows SC's MFN Clause Ruling
Nov 08, 2023
- In Favour of Assessee
- Citation Number : TS-660-ITAT-2023(Mum)
- Tax Payer : Total Energies Marketing India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: ITAT: Revenue failed to establish Mauritian Co. as 'conduit', TRC sufficient for capital gains exemption
Nov 07, 2023
- In Favour of Assessee
- Citation Number : TS-657-ITAT-2023(DEL)
- Tax Payer : Veg ‘N’ Table
High Court
HC: 0.5% TDS certificate for 'e-commerce participant' hinges on generalisations, mechanically passed; Directs re-determination
Nov 07, 2023
- In Favour of Assessee
- Citation Number : TS-658-HC-2023(DEL)
- Tax Payer : Shreyash Retail Private Ltd
High Court
HC: Rule 112F, excluding post-search assessments, inapplicable as cash seizure unconnected to assembly election
Nov 07, 2023
- In Favour of Revenue
- Citation Number : TS-654-HC-2023(MAD)
- Tax Payer : St.Antony Educational and Social Society
High Court
HC: Sec.254(2) limited to 'apparent mistakes', reappreciation of law or facts not allowable
Nov 07, 2023
- In Favour of Assessee
- Citation Number : TS-656-HC-2023(GUJ)
- Tax Payer : Hitesh Ashok Vaswani
High Court
HC: Closes decade old PIL basis CBDT’s roadmap for ‘first appeals’ disposal
Nov 06, 2023
- In Favour of Revenue
- Citation Number : TS-655-HC-2023(DEL)
- Tax Payer : All India Federation Of Tax Practioners
Income tax Appellate Tribunal
ITAT: Invalidates assessment & CIT(A) orders lacking reasons & CCIT’s approval for being ‘DIN-less’
Nov 06, 2023
- In Favour of Assessee
- Citation Number : TS-649-ITAT-2023(NAG)
- Tax Payer : Gupta Domestic Fuels (Nagpur) Ltd
Income tax Appellate Tribunal
ITAT: Technical meets, workshops & seminars fall qualify as 'charitable purpose'; Remands to apply AUDA ruling
Nov 04, 2023
- In Favour of Assessee
- Citation Number : TS-628-ITAT-2023(CHNY)
- Tax Payer : SAE India
Income tax Appellate Tribunal
ITAT: ITAT: ITAT: Rules on taxability of app-development, web-hosting services, marketing & sales support in UAE DTAA
Nov 04, 2023
- In Favour of Assessee
- Citation Number : TS-631-ITAT-2023(DEL)
- Tax Payer : Campus Eai India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Sec.115BBE inapplicable on income voluntarily surrendered, left undoubted by Revenue; Quashes rectification
Nov 04, 2023
- In Favour of Assessee
- Citation Number : TS-642-ITAT-2023(DEL)
- Tax Payer : Tapesh Tyagi
Income tax Appellate Tribunal
ITAT: Royalty taxable under Swiss DTAA on 'receipt basis', regardless of Form 3CEB disclosure
Nov 04, 2023
- In Favour of Assessee
- Citation Number : TS-646-ITAT-2023(Bang)
- Tax Payer : ABB Switzerland Ltd
High Court
HC: Quashes reassessment proceedings based on allegation in concluded reassessment; Rejects Ashish Agarwal plea
Nov 04, 2023
- In Favour of Assessee
- Citation Number : TS-653-HC-2023(DEL)
- Tax Payer : Arun Khanna
High Court
HC: Revenue can lodge unadjudicated claims before IRP; Quashes subsequent demand
Nov 03, 2023
- In Favour of Assessee
- Citation Number : TS-652-HC-2023(DEL)
- Tax Payer : Rishi Ganga Power Corporation Ltd
Foreign Court
FC: Peru's Apex Court holds furnishing TRC before payment 'not sine qua non' for treaty benefits
Nov 03, 2023
- In Favour of Assessee
- Citation Number : TS-650-FC-2023(PERU)
- Tax Payer : Fitesa Peru Sociedad Anonima Cerrada
High Court
HC: HC: Quashes Rs.257 Cr. tax-demand against Tata Steel, approves ‘Clean Slate’ on acquiring Bhushan Steel
Nov 02, 2023
- In Favour of Assessee
- Citation Number : TS-648-HC-2023(DEL)
- Tax Payer : Tata Steel Limited
Income tax Appellate Tribunal
ITAT: Shree Sai Baba Sansthan 'charitable & religious', anonymous donations not taxable
Nov 02, 2023
- In Favour of Assessee
- Citation Number : TS-645-ITAT-2023(Mum)
- Tax Payer : Shree Sai Baba Sansthan Trust (Shridi)
Supreme Court
SC: Dismisses Revenue’s SLP on Sec.44BB applicability on service tax, against Uttarakhand HC Ruling
Nov 02, 2023
- In Favour of Assessee
- Citation Number : TS-647-SC-2023
- Tax Payer : Vantage International Management Co
High Court
HC: ITR-filing date, not defect-removal date, relevant for calculating Sec.143(2) limitation
Nov 01, 2023
- In Favour of Assessee
- Citation Number : TS-643-HC-2023(DEL)
- Tax Payer : SMC Comtrade Ltd
High Court
HC: HC: Passive use of telecom towers eligible for depreciation, construes Sec.32(1) widely
Nov 01, 2023
- In Favour of Assessee
- Citation Number : TS-644-HC-2023(DEL)
- Tax Payer : Indus Towers Ltd
Income tax Appellate Tribunal
ITAT: Reassessment of Cricket South Africa void; Revenue initiated proceedings in 'cavalier manner'
Oct 31, 2023
- In Favour of Assessee
- Citation Number : TS-639-ITAT-2023(DEL)
- Tax Payer : Cricket South Africa (NPC)