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Income tax Appellate Tribunal

ITAT: Claim of housing loan interest by legal owner's son, cannot shift capital gain taxability

Dec 24, 2022
  • In Favour of Revenue
  • Citation Number : TS-987-ITAT-2022(Mum)
  • Tax Payer : Mumtaz Abdul Aziz
Income tax Appellate Tribunal

ITAT: Allows Sec.80JJAA deduction as New Workmen satisfied '300 working days' criteria in succeeding year

Dec 24, 2022
  • In Favour of Assessee
  • Citation Number : TS-989-ITAT-2022(CHNY)
  • Tax Payer : Craftsman Automation Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Seconded employees’ salary reimbursement to Toyoda by Indian AE, not FTS

Dec 24, 2022
  • In Favour of Assessee
  • Citation Number : TS-993-ITAT-2022(Bang)
  • Tax Payer : TOYODA Gosei Company
High Court

HC: Natural justice violation sufficient to set aside assessment, despite appellate remedy; Directs re-adjudication

Dec 24, 2022
  • In Favour of Assessee
  • Citation Number : TS-985-HC-2022(CAL)
  • Tax Payer : Green Valliey Industries Limited
High Court

HC: Primary Co-op Society eligible for Sec.80P(2) deduction; Directs Revenue to examine Assessee's status

Dec 24, 2022
  • In Favour of Assessee
  • Citation Number : TS-991-HC-2022(MAD)
  • Tax Payer : The Salem District Co-op. Milk Producers Union Ltd
High Court

HC: Adjustment in Sec.143(1) intimation due to non-reflection of contingent liability, a rectifiable error

Dec 24, 2022
  • In Favour of Assessee
  • Citation Number : TS-982-HC-2022(BOM)
  • Tax Payer : Sodexo India Services Private Limited
High Court

HC: Existence of information, not source, relevant for deciding validity of reassessment proceedings

Dec 24, 2022
  • In Favour of Revenue
  • Citation Number : TS-978-HC-2022(CHAT)
  • Tax Payer : Barbrik Projects Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Discards revision for higher profit-attribution from offshore supply, following Revenue's consistent approach

Dec 24, 2022
  • In Favour of Assessee
  • Citation Number : TS-992-ITAT-2022(DEL)
  • Tax Payer : Vetco Gray Pte. Ltd.
Income tax Appellate Tribunal

ITAT: ITAT: Allows Rs.2,200 Cr. Sec.10AA deduction to Infosys; Reiterates law on 'Splitting Up or Reconstruction'

Dec 23, 2022
  • In Favour of Assessee
  • Citation Number : TS-986-ITAT-2022(Bang)
  • Tax Payer : Infosys Ltd
Income tax Appellate Tribunal

ITAT: Recalls order in Blackstone's case on ‘beneficial ownership' issue vis-a-vis India-Mauritius DTAA Art.13

Dec 22, 2022
  • In Favour of Assessee
  • Citation Number : TS-984-ITAT-2022(Mum)
  • Tax Payer : Blackstone FP Capital Partners Mauritius V Limited
High Court

HC: Remits Vodafone's reassessment proceedings involving DTAA benefit on Rs.1,295 Cr. share-sale

Dec 22, 2022
  • In Favour of Revenue
  • Citation Number : TS-983-HC-2022(DEL)
  • Tax Payer : Vodafone Mauritius Limited
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Rules on taxability of broadcasting rights, advertisement revenue in ICC Events

Dec 21, 2022
  • In Favour of Both, Partially
  • Citation Number : TS-981-ITAT-2022(Mum)
  • Tax Payer : Global Cricket Corporation Pte Ltd
High Court

HC: Inability to deposit 20% demand, not negligence on Directors' part; Quashes Sec.179 order

Dec 21, 2022
  • In Favour of Assessee
  • Citation Number : TS-975-HC-2022(GUJ)
  • Tax Payer : Devendra Babulal Jain
High Court

HC: Rs.461 Cr. assessment against Humuza Consultants 'high-pitched'; Grants interim stay & directs time-bound appeal disposal

Dec 21, 2022
  • In Favour of Assessee
  • Citation Number : TS-979-HC-2022(BOM)
  • Tax Payer : Humuza Consultants
High Court

HC: Sets aside ​Xiaomi India's ​​Rs.3,700 Cr.​ ​provisional attachment as apprehensive, vague & laconic

Dec 21, 2022
  • In Favour of Assessee
  • Citation Number : TS-971-HC-2022(KAR)
  • Tax Payer : Xiaomi Technology India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Shoppers Stop's 'Sales or Return' arrangement with vendors, not ‘work contract’​, Sec.194C inapplicable

Dec 20, 2022
  • In Favour of Assessee
  • Citation Number : TS-976-ITAT-2022(Mum)
  • Tax Payer : Shoppers Stop Limited
High Court

HC: Upholds prosecution for undisclosed foreign bank account, considering age at 'commission of offence'

Dec 20, 2022
  • In Favour of Revenue
  • Citation Number : TS-973-HC-2022(DEL)
  • Tax Payer : Rajinder Kumar
Income tax Appellate Tribunal

ITAT: ITAT: 'Physician's Sample' not covered by Apex Labs ruling & MCI Regulations, allowable under Sec.37(1)

Dec 19, 2022
  • In Favour of Both, Partially
  • Citation Number : TS-974-ITAT-2022(Mum)
  • Tax Payer : Merk Limited
Income tax Appellate Tribunal

ITAT: Reassessment for taxing 'foreign asset', time-barred; 16 years inapplicable on concluded assessments

Dec 19, 2022
  • In Favour of Assessee
  • Citation Number : TS-958-ITAT-2022(Mum)
  • Tax Payer : Deval D. Thakkar
Income tax Appellate Tribunal

ITAT: Sec.11 exemption allowable on donation made out of commercial concern's 'unsecured loan'

Dec 17, 2022
  • In Favour of Assessee
  • Citation Number : TS-957-ITAT-2022(DEL)
  • Tax Payer : BHAI Hospital Trust