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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: Rejects adjournment basis order awaited in holding co.'s case; Vacates stay

  • In Favour of Revenue
  • Citation Number : TS-586-ITAT-2023(Mum)
  • Tax Payer : NSE clearing Ltd
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Receipts from subscription, professional & training services not FTS under Act or India-Netherlands DTAA

  • In Favour of Assessee
  • Citation Number : TS-585-ITAT-2023(DEL)
  • Tax Payer : Service Now Nederland BV
High Court

HC: Quashes IDFC's reassessment proceedings as no 'new' or 'tangible' information found

  • In Favour of Assessee
  • Citation Number : TS-579-HC-2023(MAD)
  • Tax Payer : IDFC Limited
Income tax Appellate Tribunal

ITAT: ITAT: UK Co.’s income from telecom roaming services not taxable; Rejects process royalty plea

  • In Favour of Assessee
  • Citation Number : TS-580-ITAT-2023(Mum)
  • Tax Payer : Telefonica UK Limited
Income tax Appellate Tribunal

ITAT: Rules on Bank's TDS liability under Sec.194A where Form 15G/H filed by recipient

  • In Favour of Assessee
  • Citation Number : TS-582-ITAT-2023(NAG)
  • Tax Payer : Bank of India
High Court

HC: Reason to believe based on erroneous fact of non-filing ITR; Quashes reassessment notice

  • In Favour of Assessee
  • Citation Number : TS-553-HC-2023(DEL)
  • Tax Payer : TARLOCHAN LAL GOEL
High Court

HC: Working capital loan waiver, not taxable under Sec.28(iv); Follows SC ruling in Mahindra

  • In Favour of Assessee
  • Citation Number : TS-584-HC-2023(KAR)
  • Tax Payer : I.G. Petrochemicals Ltd
High Court

HC: Expounds on Sec.201 limitation period involving NR payees; Disagrees with Delhi HC

  • In Favour of Both, Partially
  • Citation Number : TS-583-HC-2023(TEL)
  • Tax Payer : Dr. Reddys Laboratories Limited
Income tax Appellate Tribunal

ITAT: Absent 'right to receive' interest not taxable, FDs under CBI's prohibitory orders

  • In Favour of Assessee
  • Citation Number : TS-576-ITAT-2023(Bang)
  • Tax Payer : Bellary Iron-Ores Pvt Ltd
Foreign Court

FC: UK Tribunal holds permanent factors prevail over temporary for centre of vital interests

  • In Favour of Assessee
  • Citation Number : TS-1061-FC-2022(UK)
  • Tax Payer : Jonathan Oppenheimer
Income tax Appellate Tribunal

ITAT: Upholds addition of LTCG & unsecured loans, basis 'fraud doctrine'; Distinguishes Jurisdictional HC ruling

  • In Favour of Revenue
  • Citation Number : TS-581-ITAT-2023(PUN)
  • Tax Payer : Splice Biotech Pvt. Ltd
High Court

HC: Sec.148A(d) order not detailed adjudication, contestable on merits in reassessment & appellate proceedings

  • In Favour of Revenue
  • Citation Number : TS-578-HC-2023(ALL)
  • Tax Payer : Smart Vishwas Society
Income tax Appellate Tribunal

ITAT: ITAT: Absent evidence of cost-allocation & actual incurrence, upholds taxability of reimbursement as FTS

  • In Favour of Both, Partially
  • Citation Number : TS-577-ITAT-2023(Mum)
  • Tax Payer : Kraft Foods Group Brands LLC
Income tax Appellate Tribunal

ITAT: Valuation date financials, audited later, acceptable for FMV determination; Deletes Sec.56(2)(viia) addition

  • In Favour of Assessee
  • Citation Number : TS-574-ITAT-2023(HYD)
  • Tax Payer : Neovantage Innovation Park Private Limited
High Court

HC: Explanation to Sec.10AA(1) inserted by FA 2017 constitutionally valid; Rejects 'legitimate expectation' plea

  • In Favour of Revenue
  • Citation Number : TS-575-HC-2023(CAL)
  • Tax Payer : IFGL Refractories Ltd. & Anr
High Court

HC: Quashes KKR's reassessment proceedings over TDS issue already considered during assessment

  • In Favour of Assessee
  • Citation Number : TS-573-HC-2023(BOM)
  • Tax Payer : Knight Riders Sports Private Limited
High Court

HC: Quashes prosecution for wilful tax-evasion sans requisite sanction & initiation by specified authority

  • In Favour of Assessee
  • Citation Number : TS-572-HC-2023(TEL)
  • Tax Payer : Tirumala Tirupati Constructions India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Pfizer's expenditure on brand reminders & journals 'Doctor's Freebies', follows Apex Labs

  • In Favour of Both, Partially
  • Citation Number : TS-564-ITAT-2023(Mum)
  • Tax Payer : Pfizer Limited
Income tax Appellate Tribunal

ITAT: Quashes revision over taxability of receipts as non-compete fee, finds Sec.28(va) inapplicable

  • In Favour of Assessee
  • Citation Number : TS-570-ITAT-2023(CHNY)
  • Tax Payer : Sindya Securities & Investments Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rules for TCS on advertisement, brand subscription, 10AA deduction, FTC & others

  • In Favour of Both, Partially
  • Citation Number : TS-563-ITAT-2023(Mum)
  • Tax Payer : Tata Consultancy Services Limited