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Rulings ( 15098 results )

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High Court

HC: System default 'standard excuse' on refund-delay; Seeks PMO's, Law & Finance Ministries' intervention

Oct 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-641-HC-2023(BOM)
  • Tax Payer : Matrix Publicities and Media India Pvt. Ltd
High Court

HC: Revenue slept over assessment proceedings for 6 months, CBDT needs to sensitize officers

Oct 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-640-HC-2023(BOM)
  • Tax Payer : Nirjay Securities P. Ltd
Income tax Appellate Tribunal

ITAT: Mauritian entity not conduit, eligible for treaty exemption; GAAR 'academic' since uninvoked

Oct 30, 2023
  • In Favour of Assessee
  • Citation Number : TS-638-ITAT-2023(DEL)
  • Tax Payer : ACCION Africa-Asia Investment Company
Income tax Appellate Tribunal

ITAT: Rules on Sec.80-IB deduction w.r.t subsequent years, approval-date & proportionate allowance

Oct 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-623-ITAT-2023(Ahd)
  • Tax Payer : Parshwanath Corporation
Income tax Appellate Tribunal

ITAT: Order passed with demand & penalty notice culminates assessment, subsequent orders non est

Oct 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-637-ITAT-2023(DEL)
  • Tax Payer : Defsys Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rules on depreciation on intangible assets, bad debt claim & impairment loss allowability

Oct 28, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-630-ITAT-2023(Mum)
  • Tax Payer : Messe Frankfurt Trade Fairs India Pvt Limited
High Court

HC: Quashes reassessment as contents of TEP filed by senior Revenue official taken as gospel truth

Oct 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-632-HC-2023(DEL)
  • Tax Payer : Pradyot K. Misra
Income tax Appellate Tribunal

ITAT: Recalls order on non-consideration of Jurisdictional HC ruling over Sec.68 addition

Oct 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-634-ITAT-2023(DEL)
  • Tax Payer : M. A. Projects (P) Ltd
Income tax Appellate Tribunal

ITAT: DDT distinct from liability under regular assessment; Quashes revision sans separate DDT order

Oct 27, 2023
  • In Favour of Assessee
  • Citation Number : TS-636-ITAT-2023(Kol)
  • Tax Payer : Bijni Dooars Tea Company Ltd
Foreign Court

FC: Nigerian Court holds incidental non-freight income ineligible for exemption under Art.8

Oct 27, 2023
  • In Favour of Revenue
  • Citation Number : TS-635-FC-2023(NIG)
  • Tax Payer : CMA CGM Delmas SA
High Court

HC: Quashes prosecution for tax-evasion & ITR-delay as assessment remitted for de novo consideration

Oct 26, 2023
  • In Favour of Assessee
  • Citation Number : TS-633-HC-2023(MAD)
  • Tax Payer : S. Arputharaj
High Court

HC: Allows Sec.115BAA concessional tax-rate where technical error caused Form 10-IC e-filing delay

Oct 26, 2023
  • In Favour of Assessee
  • Citation Number : TS-625-HC-2023(GUJ)
  • Tax Payer : KGY Glass Industries (P) Ltd
High Court

HC: Upholds Sec.153C proceedings as letter communicating 'satisfaction note sans DIN' contained DIN

Oct 25, 2023
  • In Favour of Revenue
  • Citation Number : TS-629-HC-2023(KER)
  • Tax Payer : South Coast Spices Exports Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Interprets “and” as “or” in S.144C(15); Holds procedural law has retrospective application

Oct 25, 2023
  • In Favour of Revenue
  • Citation Number : TS-627-ITAT-2023(PUN)
  • Tax Payer : Mr. Abrar Fakirmohmmad Shaikh
High Court

HC: Quashes ITAT's ex-parte order directing information-sharing across regulators on accommodation entries

Oct 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-626-HC-2023(BOM)
  • Tax Payer : Naresh Manakchand Jain
High Court

HC: IT & Admin. services provided by Bio-Rad Singapore not FTS, 'make available' not satisfied

Oct 23, 2023
  • In Favour of Assessee
  • Citation Number : TS-624-HC-2023(DEL)
  • Tax Payer : Bio-Rad Laboratories (Singapore) Pte Ltd
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: McKinsey not taxable for statistical & qualitative inputs as FTS or business income

Oct 23, 2023
  • In Favour of Assessee
  • Citation Number : TS-622-ITAT-2023(Mum)
  • Tax Payer : McKinsey & Company Singapore Pte Ltd
Income tax Appellate Tribunal

ITAT: Allows revaluation loss on inter-company & LC payables due to forex fluctuation

Oct 21, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-607-ITAT-2023(Mum)
  • Tax Payer : Bunge India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Recalls order holding 'IT Infrastructure use' taxable as industrial royalty in India-Belgium DTAA

Oct 21, 2023
  • In Favour of Assessee
  • Citation Number : TS-621-ITAT-2023(PUN)
  • Tax Payer : Bekaert Industries Private Limited
Income tax Appellate Tribunal

ITAT: Assessee discharged Sec.68 onus, Revenue failed to examine; Deletes addition

Oct 21, 2023
  • In Favour of Assessee
  • Citation Number : TS-618-ITAT-2023(Ahd)
  • Tax Payer : Divine Multimedia (India) Ltd