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Income tax Appellate Tribunal

ITAT: Deletes addition as AO 'circumvented' DRP directions by rejecting Assessee's books & invoking Sec.40A(2)

Mar 02, 2023
  • In Favour of Assessee
  • Citation Number : TS-86-ITAT-2023(DEL)
  • Tax Payer : Technip Energies Italy S.P.A
High Court

HC: Sec.50C inapplicable on transfer arising from compulsory acquisition by Government

Mar 01, 2023
  • In Favour of Assessee
  • Citation Number : TS-81-HC-2023(CAL)
  • Tax Payer : The Durgapur Projects Limited
High Court

HC: L&T ineligible for depreciation on Toll Roads & Bridges; Rejects ‘intangible asset’ plea

Mar 01, 2023
  • In Favour of Revenue
  • Citation Number : TS-1043-HC-2022(MAD)
  • Tax Payer : Naramada Infrastructure Construction Enterprises Limited
Income tax Appellate Tribunal

ITAT: Intra-group gift of Dish TV shares worth Rs.3500 Cr. neither taxable under Sec. 28(iv) nor Sec.56

Feb 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-83-ITAT-2023(Mum)
  • Tax Payer : Direct Media Distribution Ventures Pvt. Ltd
High Court

HC: Quashes assessment on non-existent Sony Group Co.; Follows Maruti Suzuki over Mahagun Realtors

Feb 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-80-HC-2023(DEL)
  • Tax Payer : Sony Mobile Communications India Pvt. Ltd
High Court

HC: CIT to grant personal hearing to OYO for deciding stay on Rs.1140 Cr. demand

Feb 28, 2023
  • In Favour of Assessee
  • Citation Number : TS-82-HC-2023(DEL)
  • Tax Payer : OYO Hotels & Homes Pvt. Ltd
High Court

HC: TOLA extensions inapplicable to amended Sec.149; Reassessment proceedings for AY 2013-14, 2014-15 time-barred

Feb 25, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-45-HC-2023(GUJ)
  • Tax Payer : Keenara Industries P Ltd & Others
Income tax Appellate Tribunal

ITAT: DRP wrong in not following HC ruling in ADIA's case over pending SLP

Feb 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-71-ITAT-2023(Mum)
  • Tax Payer : Green Maiden A 2013 Trust
Income tax Appellate Tribunal

ITAT: Disallowing employees' PF/ESI for delayed deposit, not permissible under Sec.143(1)

Feb 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-77-ITAT-2023(JPR)
  • Tax Payer : Paris Elysees India Private Limited
Income tax Appellate Tribunal

ITAT: Absent specific share in sale deed, spouse taxable for notional rent as equal owner

Feb 25, 2023
  • In Favour of Revenue
  • Citation Number : TS-76-ITAT-2023(DEL)
  • Tax Payer : Shivani Madan
Income tax Appellate Tribunal

ITAT: Expenditure on popularising ‘Livpure’ brand, capital in nature; Remands for verification & bifurcation

Feb 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-78-ITAT-2023(DEL)
  • Tax Payer : Livpure P Ltd
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Absent 'make available', Cloud, Colocation, Mainframe & Data Recovery services not FIS

Feb 25, 2023
  • In Favour of Assessee
  • Citation Number : TS-1042-ITAT-2022(PUN)
  • Tax Payer : Sungard Availability Services LLP
High Court

HC: Allahabad HC ruling on validity of AYs 2013-14 to 2017-18 reassessment proceedings

Feb 24, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-74-HC-2023(ALL)
  • Tax Payer : Rajeev Bansal & Ors
Income tax Appellate Tribunal

ITAT: ITAT: Google US not taxable on seconded employees' salary reimbursement as FIS; Follows Flipkart ruling

Feb 24, 2023
  • In Favour of Assessee
  • Citation Number : TS-73-ITAT-2023(Bang)
  • Tax Payer : Google LLC
Income tax Appellate Tribunal

ITAT: Beneficial shareholding remained unaltered in Sodexo’s intra-group share-transfer; Sec.79 inapplicable

Feb 24, 2023
  • In Favour of Assessee
  • Citation Number : TS-79-ITAT-2023(Mum)
  • Tax Payer : Sodexo India Services Private Limited
Foreign Court

FC: Dutch Supreme Court holds posterior OECD Commentary, beyond clarification, irrelevant for DTAA interpretation

Feb 24, 2023
  • In Favour of Revenue
  • Citation Number : TS-1041-FC-2022(NETH)
  • Tax Payer : X
High Court

HC: HC: Rules on interplay of Sec.132 & 120, holds search by non-jurisdictional officer as invalid

Feb 23, 2023
  • In Favour of Assessee
  • Citation Number : TS-1040-HC-2022(MAD)
  • Tax Payer : Anil Jain
High Court

HC: HC: Rule 24 'only avenue' for ITAT on recall application against ex-parte order

Feb 21, 2023
  • In Favour of Assessee
  • Citation Number : TS-72-HC-2023(DEL)
  • Tax Payer : CEMENT CORPORATION OF INDIA LTD
Income tax Appellate Tribunal

ITAT: ITAT: IT & SAP support not FTS; Follows Steria ruling to invoke MFN in India-Israel DTAA

Feb 21, 2023
  • In Favour of Assessee
  • Citation Number : TS-70-ITAT-2023(DEL)
  • Tax Payer : Netafim Ltd
High Court

HC: HC: Non-response by Assessee's CA to assessment notices, no ground for natural justice violation

Feb 20, 2023
  • In Favour of Revenue
  • Citation Number : TS-69-HC-2023(MAD)
  • Tax Payer : Suyambulingam Suresh