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Rulings ( 14830 results )
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
Income tax Appellate Tribunal
ITAT: Variation in tax rate not eligible for Sec.144C procedure; Quashes assessment as time-barred
Feb 11, 2023
- In Favour of Assessee
- Citation Number : TS-49-ITAT-2023(Mum)
- Tax Payer : Erisse Investments Ltd
Income tax Appellate Tribunal
ITAT: ITAT: LLP, as partner in firm, eligible for Sec.10(2A) exemption
Feb 11, 2023
- In Favour of Assessee
- Citation Number : TS-51-ITAT-2023(Bang)
- Tax Payer : Mulberry Textiles LLP
Income tax Appellate Tribunal
ITAT: Interest on delayed TDS remittance, not 'expenditure' under Sec.37(1)
Feb 11, 2023
- In Favour of Revenue
- Citation Number : TS-39-ITAT-2023(Kol)
- Tax Payer : Premier Irrigation Adritec (P.) Ltd.
High Court
HC: Directs 7% interest on Revenue's delay in payment of special audit fee
Feb 11, 2023
- In Favour of Assessee
- Citation Number : TS-47-HC-2023(DEL)
- Tax Payer : G K Choksi and Co
High Court
HC: Denies writ on allowability of Sec.80P(2)(d) deduction over factual dispute of investee's status
Feb 11, 2023
- In Favour of Revenue
- Citation Number : TS-48-HC-2023(MAD)
- Tax Payer : Muhavoor Primary Agricultural Cooperation Society Ltd
Supreme Court
SC: Clarifies judgment on tax exemption for Sikkim domiciled individuals
Feb 10, 2023
- In Favour of Assessee
- Citation Number : TS-52-SC-2023
- Tax Payer : Association of Old Settlers of Sikkim and Ors
Foreign Court
FC: Finnish Apex Court holds 'No PE' where non-core activities conducted through fixed place
Feb 10, 2023
- In Favour of Assessee
- Citation Number : TS-1206-FC-2021(FIN)
- Tax Payer : C AB
Income tax Appellate Tribunal
ITAT: ITAT: Assessment on GSK, post-amalgamation with HUL, illegal; Follows Maruti ruling over Mahagun
Feb 10, 2023
- In Favour of Assessee
- Citation Number : TS-50-ITAT-2023(Mum)
- Tax Payer : Hindustan Unilever Ltd (As Legal Successor of Glaxo Smithkline Consumer Healthcare Ltd)
Income tax Appellate Tribunal
ITAT: Rules on Sec.80-IB(9) benefit, Sec.40(a)(ia) disallowance & other issues for Cairn Group Co.
Feb 09, 2023
- In Favour of Both, Partially
- Citation Number : TS-46-ITAT-2023(DEL)
- Tax Payer : Cairn Energy Hydrocarbon Ltd
Income tax Appellate Tribunal
ITAT: Sec.32AC deduction meant only for manufacturing sector; Holds Infosys ineligible
Feb 07, 2023
- In Favour of Both, Partially
- Citation Number : TS-44-ITAT-2023(Bang)
- Tax Payer : Infosys Ltd