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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
Income tax Appellate Tribunal
ITAT: Trust's Audit Report delay for AY 2017-18 condonable by CBDT Circular, application not required
Feb 18, 2023
- In Favour of Assessee
- Citation Number : TS-65-ITAT-2023(Bang)
- Tax Payer : Mulki Sundar Ram Shetty Nagar Ayyappa Swamy Temple Trust
Income tax Appellate Tribunal
ITAT: Deletes Sec.68 addition as Assessee refunded share application money, discharged onus
Feb 18, 2023
- In Favour of Assessee
- Citation Number : TS-1037-ITAT-2022(Mum)
- Tax Payer : Direct Logistics India Private Limited
High Court
HC: TDS assessment for AY 2008-09, on payment to NR, after 7 years time-barred
Feb 18, 2023
- In Favour of Assessee
- Citation Number : TS-62-HC-2023(KAR)
- Tax Payer : Subex Technologies Limited
High Court
HC: Sets aside reassessment proceedings over disparity in Sec.148A(d) order & SCN; Directs de novo adjudication
Feb 18, 2023
- In Favour of Assessee
- Citation Number : TS-63-HC-2023(DEL)
- Tax Payer : Sunita Sharma
High Court
HC: Grants refund as Revenue fails to conduct remand proceedings within Sec.153(3) limitation
Feb 18, 2023
- In Favour of Assessee
- Citation Number : TS-68-HC-2023(BOM)
- Tax Payer : Late Mr. Lakhpatrai Agarwal through L/H Sunil L. Agarwal
High Court
HC: Non-adherence to Sec.144C procedure 'fatal defect', assessment order not sustainable
Feb 18, 2023
- In Favour of Assessee
- Citation Number : TS-66-HC-2023(KER)
- Tax Payer : Gigy Antony
Income tax Appellate Tribunal
ITAT: Follows Delhi HC Blackstone ruling to extend DTAA benefit on capital gains; Rejects GAAR
Feb 17, 2023
- In Favour of Assessee
- Citation Number : TS-67-ITAT-2023(DEL)
- Tax Payer : Reverse Age Health Services Pte Ltd
Income tax Appellate Tribunal
ITAT: ITAT: Opposite views on share application money, in multiple revisionary proceedings, not sustainable
Feb 17, 2023
- In Favour of Assessee
- Citation Number : TS-64-ITAT-2023(Mum)
- Tax Payer : Bhuvneshwari Vyapaar Private Limited
Foreign Court
FC: French Apex Court holds Beneficial Owner entitled to treaty benefit even in triangular arrangement
Feb 17, 2023
- In Favour of Both, Partially
- Citation Number : TS-1038-FC-2022(FRN)
- Tax Payer : Planet SARL
High Court
HC: Absent ingredients of prima facie case, waiver of Sec.11 exemption not tax evasion
Feb 16, 2023
- In Favour of Assessee
- Citation Number : TS-61-HC-2023(CAL)
- Tax Payer : Kali Pradip Chowdhuri & Ors
Income tax Appellate Tribunal
ITAT: Rules on revenue recognition for Builder & Developer, applicability of AS-7
Feb 15, 2023
- In Favour of Assessee
- Citation Number : TS-58-ITAT-2023(Bang)
- Tax Payer : Corporate Leisure & Property Development Private Limited
Supreme Court
SC: SC: Dismisses foreign national's plea for condoning delay in filing ITR
Feb 14, 2023
- In Favour of Revenue
- Citation Number : TS-60-SC-2023
- Tax Payer : Puneet Rastogi
District Court
DC: DC: Upholds conviction for ITR non-filing as Assessee fails to rebut mens rea presumption
Feb 14, 2023
- In Favour of Revenue
- Citation Number : TS-59-DC-2023(Mum)
- Tax Payer : Hema Chetan Shah
High Court
HC: HC: CBDT Circular on allowability of freebies to Doctors, inapplicable to AY 2008-09
Feb 14, 2023
- In Favour of Assessee
- Citation Number : TS-57-HC-2023(BOM)
- Tax Payer : ABBOTT INDIA LIMITED, (As successor of Solvay Pharma India Ltd.)
High Court
HC: HC: Quashes Sec.148 notices against Vedanta Resources for invalid assumption of jurisdiction in Orissa
Feb 13, 2023
- In Favour of Assessee
- Citation Number : TS-56-HC-2023(ORI)
- Tax Payer : Vedanta Resources Ltd
High Court
HC: HC: Upholds Kamal Nath’s case transfer from Kolkata to Delhi; Rejects 'prejudice' plea
Feb 13, 2023
- In Favour of Revenue
- Citation Number : TS-55-HC-2023(CAL)
- Tax Payer : Kamal Nath
Income tax Appellate Tribunal
ITAT: Raises concerns on Dept.'s credibility over 'open-defiance' of DRP's directions by AOs
Feb 13, 2023
- In Favour of Assessee
- Citation Number : TS-53-ITAT-2023(DEL)
- Tax Payer : Oxbow Energy Solutions LLC
High Court
HC: HC: IBM Philippines' payroll services not FTS but 'business income', absent PE not taxable
Feb 13, 2023
- In Favour of Assessee
- Citation Number : TS-54-HC-2023(KAR)
- Tax Payer : IBM India Private Limited