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Rulings ( 15447 results )

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High Court

HC: Directs CBDT to decide delay condonation application in filing Form 10-IC

  • In Favour of Assessee
  • Citation Number : TS-551-HC-2023(CAL)
  • Tax Payer : Metroark Pvt. Ltd. & Anr
High Court

HC: Assessee eligible for VsV settlement despite pending prosecution; Follows Macrotech Developers ruling

  • In Favour of Assessee
  • Citation Number : TS-552-HC-2023(BOM)
  • Tax Payer : Pragati Pre Fab India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: DCF method for preference shares valuation 'hypothetical', lacks cogency; Upholds Sec.56(2)(viib) addition

  • In Favour of Revenue
  • Citation Number : TS-547-ITAT-2023(Bang)
  • Tax Payer : MobiCom Technologies Pvt. Ltd
Foreign Court

FC: Brazilian Court holds beneficial treaty provisions prevail over domestic CFC Rules

  • In Favour of Assessee
  • Citation Number : TS-1060-FC-2022
  • Tax Payer : Petróleo Brasileiro S/A – Petrobrás
High Court

HC: Investment in house property abroad qualifies for Section 54F benefit, amendment not retrospective

  • In Favour of Assessee
  • Citation Number : TS-545-HC-2023(BOM)
  • Tax Payer : Hemant Dinkar Kandlur
High Court

HC: Quashes Sumitomo's TDS-default order involving Rs.3,000 Cr. demand; Revenue lacks jurisdiction in New Delhi

  • In Favour of Assessee
  • Citation Number : TS-546-HC-2023(DEL)
  • Tax Payer : Sumitomo Mitsui Financial Group Inc.
Income tax Appellate Tribunal

ITAT: No Sec.80-IA deduction for member on JV's contract; Follows SC's Dilip Kumar ruling

  • In Favour of Revenue
  • Citation Number : TS-544-ITAT-2023(HYD)
  • Tax Payer : HES Infra Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: SanDisk Ireland's Indian AE not Agency PE, contracts concluded by independent distributors

  • In Favour of Assessee
  • Citation Number : TS-540-ITAT-2023(Bang)
  • Tax Payer : SanDisk International Ltd.
Income tax Appellate Tribunal

ITAT: Payment for obtaining candidate profile report from server located abroad not royalty

  • In Favour of Assessee
  • Citation Number : TS-542-ITAT-2023(DEL)
  • Tax Payer : CAE Simulation Training P. Ltd
Income tax Appellate Tribunal

ITAT: Rules on advertisement expenditure allowability & Sec.68 addition on foreign investment for Cleartrip

  • In Favour of Assessee
  • Citation Number : TS-541-ITAT-2023(Mum)
  • Tax Payer : Cleartrip Private Limited
High Court

HC: Reassessment sans faceless proceedings violative of Sec.151A & SC directive in Ashish Agarwal

  • In Favour of Assessee
  • Citation Number : TS-539-HC-2023(TEL)
  • Tax Payer : Kankanala Ravindra Reddy
High Court

HC: Directs refund of tax recovered exceeding 20% of demand, factors in TDS & TCS

  • In Favour of Assessee
  • Citation Number : TS-534-HC-2023(DEL)
  • Tax Payer : Orion Security Solutions P. Ltd
Income tax Appellate Tribunal

ITAT: Bonus shares mere capitalisation of reserves, not wealth-altering for shareholder; Sec.56(2)(vii) inapplicable

  • In Favour of Assessee
  • Citation Number : TS-527-ITAT-2023(DEL)
  • Tax Payer : Aruna Chandhok
Income tax Appellate Tribunal

ITAT: Notifying hearing date on portal not ‘effective service’ under Sec.282; Directs fresh hearing

  • In Favour of Assessee
  • Citation Number : TS-524-ITAT-2023(CHANDI)
  • Tax Payer : Sant Kabir Mahasabha
Income tax Appellate Tribunal

ITAT: Manual assessment order sans DIN ‘non est’; Subsequent DIN intimation violates CBDT Circular

  • In Favour of Assessee
  • Citation Number : TS-530-ITAT-2023(Kol)
  • Tax Payer : Linde India Ltd
High Court

HC: HC: Quashes TDS proceedings where recipient not liable to tax; Reaffirms Mahindra ruling

  • In Favour of Assessee
  • Citation Number : TS-532-HC-2023(BOM)
  • Tax Payer : Red Hat India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: TDS on ESOP provision crystallises with exercise of option not when granted

  • In Favour of Assessee
  • Citation Number : TS-499-ITAT-2023(Mum)
  • Tax Payer : Total Energies Marketing India Pvt. Ltd
Supreme Court

SC: Tax-credit allowable on dividend exempt under Oman's domestic law; Upholds Delhi HC ruling

  • In Favour of Assessee
  • Citation Number : TS-533-SC-2023
  • Tax Payer : Krishak Bharati Cooperative Ltd.
High Court

HC: Sets aside reassessment proceedings initiated against Singapore entity over foreign remittance & not submitting SPA

  • In Favour of Assessee
  • Citation Number : TS-536-HC-2023(DEL)
  • Tax Payer : Quickroutes Internatioanl Private Limited
Foreign Court

FC: Dutch Court upholds relevancy of 'actual' management for deciding place of 'effective' management

  • In Favour of Revenue
  • Citation Number : TS-535-FC-2023(NETH)
  • Tax Payer : X BV