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Rulings ( 15098 results )

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Income tax Appellate Tribunal

ITAT: Allows Rs.922 Cr loss carry-forward from intra-group share transfer, claimed through revised return

Jun 23, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-344-ITAT-2023(PUN)
  • Tax Payer : Bilcare Limited
Income tax Appellate Tribunal

ITAT: Expounds on scope of revised return for 'loss carry-forward' & ITAT's fact-finding powers

Jun 23, 2023
  • In Favour of Revenue
  • Citation Number : TS-341-ITAT-2023(DEL)
  • Tax Payer : RRPR Holding Private Limited
Foreign Court

FC: Absent FTS clause in DTAA, Tanzanian Court taxes service fees as ‘Other Income’

Jun 23, 2023
  • In Favour of Revenue
  • Citation Number : TS-1052-FC-2022
  • Tax Payer : Mlimani Holdings Limited
Income tax Appellate Tribunal

ITAT: Quashes revisionary order over share-premium taxability, absent specific defect in AO's approach

Jun 23, 2023
  • In Favour of Assessee
  • Citation Number : TS-339-ITAT-2023(PUN)
  • Tax Payer : Indospace Park Chakan 1 Phase 2A Private Limited
High Court

HC: Rescues Assessee from 'lawyer’s failing' in appeal-filing; Directs admission of VsV declaration

Jun 22, 2023
  • In Favour of Assessee
  • Citation Number : TS-337-HC-2023(DEL)
  • Tax Payer : Ardent Info Systems Pvt. Ltd
High Court

HC: Rejects writ against assessment order over completeness & validity of Sec.143(2) notice

Jun 22, 2023
  • In Favour of Revenue
  • Citation Number : TS-326-HC-2023(MAD)
  • Tax Payer : Angusamy Gounder Subbu Rathinamun
Income tax Appellate Tribunal

ITAT: ITR & draft order in merged-entity's name but successor-entity eligible for refund

Jun 21, 2023
  • In Favour of Both, Partially
  • Citation Number : TS-336-ITAT-2023(Mum)
  • Tax Payer : Star India Pvt. Ltd. (Successor of Star Sports India Pvt. Ltd.)
Income tax Appellate Tribunal

ITAT: Seconded employees' salary reimbursed to EY-US, not FTS; Follows Flipkart & Boeing rulings

Jun 21, 2023
  • In Favour of Assessee
  • Citation Number : TS-335-ITAT-2023(DEL)
  • Tax Payer : Ernst & Young U.S. LLP
High Court

HC: Revenue's procrastination impacts public interest & depletes Exchequer; Directs refund with interest

Jun 21, 2023
  • In Favour of Assessee
  • Citation Number : TS-333-HC-2023(DEL)
  • Tax Payer : Peoplestrong Technologies Private Limited
High Court

HC: Revenue to confront Vodafone's Mauritius entity with material to dislodge validity of TRC

Jun 20, 2023
  • In Favour of Assessee
  • Citation Number : TS-331-HC-2023(DEL)
  • Tax Payer : Vodafone Mauritius Limited
High Court

HC: Absent specific finding on Sec.179 prerequisites, tax recovery from Director unsustainable

Jun 20, 2023
  • In Favour of Assessee
  • Citation Number : TS-330-HC-2023(BOM)
  • Tax Payer : Prakash B. Kamat
Income tax Appellate Tribunal

ITAT: ITAT: Supply of drawings/ designs inextricably linked to offshore plant-sale, not taxable as FTS

Jun 19, 2023
  • In Favour of Assessee
  • Citation Number : TS-328-ITAT-2023(DEL)
  • Tax Payer : SMS Concast AG
Income tax Appellate Tribunal

ITAT: Finding on PE basis prior years' orders, untenable; Deprecates Revenue's cut & paste job

Jun 19, 2023
  • In Favour of Assessee
  • Citation Number : TS-327-ITAT-2023(DEL)
  • Tax Payer : Nuovo Pignone International
Income tax Appellate Tribunal

ITAT: Deletes Sec.271(1)(c) penalty sans specific charge in SCN; Follows Karnataka HC's Manjunatha ruling

Jun 17, 2023
  • In Favour of Assessee
  • Citation Number : TS-323-ITAT-2023(RAI)
  • Tax Payer : South Eastern Coalfields Ltd
Income tax Appellate Tribunal

ITAT: Condones 1600 days' delay in appeal-filing, endorses substantial justice over technicalities

Jun 17, 2023
  • In Favour of Assessee
  • Citation Number : TS-319-ITAT-2023(Kol)
  • Tax Payer : Monitor Vincom Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Upholds Sec.68 addition for penny stock gain as Assessee fails to discharge onus

Jun 17, 2023
  • In Favour of Revenue
  • Citation Number : TS-317-ITAT-2023(Ahd)
  • Tax Payer : Hemil Subhashbhai Shah
Income tax Appellate Tribunal

ITAT: Income from sale of land by Statutory Corporation, charitable in nature

Jun 17, 2023
  • In Favour of Assessee
  • Citation Number : TS-314-ITAT-2023(Ahd)
  • Tax Payer : Gujarat Industrial Development Corporation
High Court

HC: Declines HSBC’s writ challenging reassessment proceedings due to alternative remedy

Jun 17, 2023
  • In Favour of Revenue
  • Citation Number : TS-322-HC-2023(TEL)
  • Tax Payer : HSBC Holdings PLC
Foreign Court

FC: Pakistan's Apex Court prefers physical over virtual presence for existence of 'Service PE'

Jun 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-1051-FC-2022
  • Tax Payer : Snamprogetti Engineering B.V
Income tax Appellate Tribunal

ITAT: Community development expenditure in villages around GMR's power plant, allowable under Sec.37(1)

Jun 16, 2023
  • In Favour of Assessee
  • Citation Number : TS-321-ITAT-2023(Mum)
  • Tax Payer : GMR Warora Energy Ltd