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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: Rejects ‘deemed forfeiture’ of advances, involving demonetised notes, under Sec.56(2)(ix); Remands appeals

  • In Favour of Assessee
  • Citation Number : TS-158-ITAT-2024(CHNY)
  • Tax Payer : Lakshmi Silvers
High Court

HC: CA turned stock-broker hit by Sec.14A for investment in Group Cos.; Follows Maxopp

  • In Favour of Revenue
  • Citation Number : TS-156-HC-2024(BOM)
  • Tax Payer : Mahesh K. Mehta
High Court

HC: HC: UK Co.'s income from background screening & investigation of potential employees not FTS

  • In Favour of Assessee
  • Citation Number : TS-154-HC-2024(DEL)
  • Tax Payer : HireRight Ltd
Income tax Appellate Tribunal

ITAT: Rejects deemed dividend taxability, absent 'registered & beneficial shareholding'; Follows Ankitech judgment

  • In Favour of Assessee
  • Citation Number : TS-143-ITAT-2024(CHNY)
  • Tax Payer : Mukunda Land Developers Pvt. Ltd
High Court

HC: HC: Non-consideration of submissions is mistake apparent on record; Sets aside Tribunal’s order

  • In Favour of Assessee
  • Citation Number : TS-153-HC-2024(BOM)
  • Tax Payer : Star India Pvt Ltd
High Court

HC: HC: Rejection of books of account, with irregularities, prerequisite for best judgment assessment

  • In Favour of Revenue
  • Citation Number : TS-152-HC-2024(DEL)
  • Tax Payer : Forum Sales Pvt. Ltd
High Court

HC: HC: No TDS on business support services as FTS since 'make available' not satisfied

  • In Favour of Assessee
  • Citation Number : TS-151-HC-2024(BOM)
  • Tax Payer : Shell India Markets Pvt Ltd
Income tax Appellate Tribunal

ITAT: Directs DRP to examine DAPE of US Co., not considered in prior years

  • In Favour of Both, Partially
  • Citation Number : TS-148-ITAT-2024(DEL)
  • Tax Payer : Automation Anywhere Inc.
High Court

HC: HC: Conducting agricultural operations no prerequisite to qualify for agricultural land exemption

  • In Favour of Assessee
  • Citation Number : TS-131-HC-2024(BOM)
  • Tax Payer : Ashok Chaganlal Thakkar
High Court

HC: Quashes Sec.148 notice issued beyond 3 years over improper sanction; Follows Siemens Financial

  • In Favour of Assessee
  • Citation Number : TS-132-HC-2024(BOM)
  • Tax Payer : Agnello Oswin Dias
High Court

HC: Revision invalid where issues enquired in assessment & no error/prejudice pointed by CIT

  • In Favour of Assessee
  • Citation Number : TS-149-HC-2024(DEL)
  • Tax Payer : Clix Finance India Pvt. Ltd
High Court

HC: Upholds constitutionality of distinction between Govt. & other employees for leave encashment exemption

  • In Favour of Revenue
  • Citation Number : TS-146-HC-2024(PAT)
  • Tax Payer : Purnendu Shekhar Sinha
Foreign Court

FC: Pakistan’s Supreme Court holds Shipping Co.’s incidental incomes eligible for Art.8 benefit

  • In Favour of Assessee
  • Citation Number : TS-145-FC-2024(PAK)
  • Tax Payer : A.P. Moller Maersk
Income tax Appellate Tribunal

ITAT: Deletes Sec.68 addition of Rs.223 Cr. as Assessee discharged onus by additional evidence

  • In Favour of Assessee
  • Citation Number : TS-144-ITAT-2024(Mum)
  • Tax Payer : Next Avenue Ventures Pvt. Ltd
Supreme Court

SC: Art.142 cannot defeat natural justice principles; Rejects automatic lapse of HC stay orders

  • In Favour of Assessee
  • Citation Number : TS-142-SC-2024
  • Tax Payer : High Court Bar Association, Allahabad
Income tax Appellate Tribunal

ITAT: Mobile number '9999999999' in ITR, no ground to deny treaty benefits to ADIA

  • In Favour of Assessee
  • Citation Number : TS-140-ITAT-2024(Mum)
  • Tax Payer : Abu Dhabi Investment Authority
Supreme Court

SC: Dismisses Sugar Cooperatives' review petitions on deductibility of 'excessive' sugarcane purchase price

  • In Favour of Revenue
  • Citation Number : TS-138-SC-2024
  • Tax Payer : Sharad Sahakari Sakhar Karkhana Ltd
High Court

HC: Sec.148 notice, post-Ashish Agarwal, not saved by Sec.149(1)-fifth proviso if barred by first proviso

  • In Favour of Assessee
  • Citation Number : TS-137-HC-2024(BOM)
  • Tax Payer : Godrej Industries Ltd
Supreme Court

SC: Telco's contracts with SIM Card distributors lack 'principal-agent' character; Distinguishes Singapore Airlines judgment

  • In Favour of Assessee
  • Citation Number : TS-135-SC-2024
  • Tax Payer : Bharti Airtel Ltd
High Court

HC: HC: Dismisses writ petition challenging assessment & penalty over disallowance of Rs.234 Cr. gold purchase

  • In Favour of Revenue
  • Citation Number : TS-136-HC-2024(MAD)
  • Tax Payer : Mundhra Exim Private Limited