Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15447 results )

Filters
Income tax Appellate Tribunal

ITAT: Directs information-sharing on accommodation entry racket across regulators; Upholds Rs.90 Cr. addition

  • In Favour of Both, Partially
  • Citation Number : TS-511-ITAT-2023(Mum)
  • Tax Payer : Naresh Manakchand Jain
High Court

HC: Overlooking Assessee's reply, denying sufficient response-time violates natural justice; Remands assessment

  • In Favour of Assessee
  • Citation Number : TS-510-HC-2023(DEL)
  • Tax Payer : APHV India Investco. Private Limited
High Court

HC: Group companies not taxable under Sec.68 since undisclosed income 'settled' by flagship company

  • In Favour of Assessee
  • Citation Number : TS-508-HC-2023(DEL)
  • Tax Payer : Surya Agrotech Infrastructure Limited
High Court

HC: Quashes Sec.153C assessment for absence of incriminating material, Sec.143(2) notice & DIN

  • In Favour of Assessee
  • Citation Number : TS-506-HC-2023(BOM)
  • Tax Payer : Ashok Commercial Enterprises
Income tax Appellate Tribunal

ITAT: DCF based consideration for share-sale more than NAV, finds Revenue's tinkering unjustified

  • In Favour of Assessee
  • Citation Number : TS-503-ITAT-2023(Mum)
  • Tax Payer : Nearby Pte. Limited
Supreme Court

SC: Expounds on procedure governing admission of appeal under Sec.260A; Sets aside HC ruling

  • In Favour of Assessee
  • Citation Number : TS-502-SC-2023
  • Tax Payer : Bikram Singh
Income tax Appellate Tribunal

ITAT: ITAT: IUC charges not taxable as royalty; Absent PE, rejects taxability as business income

  • In Favour of Assessee
  • Citation Number : TS-501-ITAT-2023(Bang)
  • Tax Payer : Al Telekom
Income tax Appellate Tribunal

ITAT: Rejects taxability as neither reference made to DVO nor registered valuer's report considered

  • In Favour of Assessee
  • Citation Number : TS-498-ITAT-2023(Mum)
  • Tax Payer : Elvis Zepherin Crasto
Income tax Appellate Tribunal

ITAT: Interest paid on borrowings allowable against FD income if reasonable nexus exists

  • In Favour of Assessee
  • Citation Number : TS-494-ITAT-2023(Mum)
  • Tax Payer : D D & Co.
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Sets aside order as alleged benami transaction pertains pre-amendment era; Follow Ganpati Dealcom

  • In Favour of Assessee
  • Citation Number : TS-493-PBPTAT-2023(DEL)
  • Tax Payer : Chou KutongManche
Income tax Appellate Tribunal

ITAT: ITAT: Services provided on year-to-year demonstrates 'make available' not satisfied; Rejects FIS taxability

  • In Favour of Assessee
  • Citation Number : TS-491-ITAT-2023(DEL)
  • Tax Payer : Bain & Company, Inc.
Income tax Appellate Tribunal

ITAT: ITAT: BVI Co.'s Singapore subsidiary eligible for treaty benefits; Revenue's 'pre-conceived mind' behind denial

  • In Favour of Assessee
  • Citation Number : TS-500-ITAT-2023(DEL)
  • Tax Payer : The Golden State Capital Ptv Ltd
Foreign Court

FC: Spanish Supreme Court holds burden to prove abusive tax practices lies on Revenue

  • In Favour of Assessee
  • Citation Number : TS-496-FC-2023(SPN)
  • Tax Payer : Glory Nory, S.L.
High Court

HC: Quashes 'appeal effect' notices issued to United Spirits; Revenue to decide Rs.87 Cr. refund

  • In Favour of Assessee
  • Citation Number : TS-497-HC-2023(KAR)
  • Tax Payer : United Spirits Limited
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Fox International's revenue from distribution of channels not royalty; Follows MSM Satellite ruling

  • In Favour of Assessee
  • Citation Number : TS-495-ITAT-2023(Mum)
  • Tax Payer : Fox International Channels (US) Inc {now known as TFCF International Channels (US). Inc}
High Court

HC: Denies special treatment to taxpayers under Portuguese Civil Code for 'deemed dividend' taxability

  • In Favour of Revenue
  • Citation Number : TS-492-HC-2023(BOM)
  • Tax Payer : Dattaprasad Kamat
Income tax Appellate Tribunal

ITAT: Revenue to decide Sec.10AA claim as Assessee filed Form 56F during assessment proceedings

  • In Favour of Assessee
  • Citation Number : TS-488-ITAT-2023(CHNY)
  • Tax Payer : Equiniti India Private Limited
High Court

HC: Amalgamation with Sun Pharma 'smoke screen' for tax-evasion; Directs denovo assessment

  • In Favour of Revenue
  • Citation Number : TS-489-HC-2023(MAD)
  • Tax Payer : Dadha Pharma Pvt. Ltd
District Court

DC: Discharges Assessee from prosecution under ITA as income already assessed under BMA

  • In Favour of Assessee
  • Citation Number : TS-487-DC-2023(DEL)
  • Tax Payer : Ritu Khaitan
Income tax Appellate Tribunal

ITAT: Revenue duty-bound to rework valuation after rejecting Assessee's method under Sec.56(2)(viib)

  • In Favour of Assessee
  • Citation Number : TS-486-ITAT-2023(DEL)
  • Tax Payer : Movefast Automobiles Pvt. Ltd