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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: Receipts from design services taxable as FTS since contract satisfied make available clause

  • In Favour of Assessee
  • Citation Number : TS-485-ITAT-2023(DEL)
  • Tax Payer : Gensler Singapore Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: No royalty on 'Cricket Australia' for live & non-live transmission; Follows Fox & New Skies rulings

  • In Favour of Assessee
  • Citation Number : TS-482-ITAT-2023(DEL)
  • Tax Payer : Cricket Australia
Income tax Appellate Tribunal

ITAT: Revenue bound to give advance tax credit inadvertently left unclaimed in ITR

  • In Favour of Assessee
  • Citation Number : TS-474-ITAT-2023(Mum)
  • Tax Payer : Damco India Pvt. Ltd
High Court

HC: Sec.80-IC deduction allowable when granted in initial and subsequent AYs

  • In Favour of Assessee
  • Citation Number : TS-470-HC-2023(CAL)
  • Tax Payer : C And E Limited
High Court

HC: HC: Quashes revision for lacking inquiry & violating natural justice; Imposes Rs.10,000 cost

  • In Favour of Assessee
  • Citation Number : TS-464-HC-2023(ALL)
  • Tax Payer : M.L. Chains
High Court

HC: Directs refund with interest where demand adjusted in haste & contrary to law

  • In Favour of Assessee
  • Citation Number : TS-472-HC-2023(DEL)
  • Tax Payer : Jindal Stainless Ltd
High Court

HC: HC: HC: Quashes Sec.271C penalty order passed after 11 years from completion of assessment

  • In Favour of Assessee
  • Citation Number : TS-480-HC-2023(DEL)
  • Tax Payer : HINDUSTAN COCA COLA BEVERAGES PVT. LTD.
Income tax Appellate Tribunal

ITAT: AO/CIT(A) inherently empowered to condone delay in application for immunity from Sec.270A penalty

  • In Favour of Assessee
  • Citation Number : TS-483-ITAT-2023(HYD)
  • Tax Payer : Nirajita Mitra
Foreign Court

FC: German Federal Court holds exemption under a treaty cannot be overridden basis another treaty

  • In Favour of Assessee
  • Citation Number : TS-1058-FC-2022
  • Tax Payer : Undisclosed
Income tax Appellate Tribunal

ITAT: Rejects taxability as core software business not conducted by foreign employees visiting India

  • In Favour of Assessee
  • Citation Number : TS-481-ITAT-2023(DEL)
  • Tax Payer : Automation Anywhere Inc.
High Court

HC: Rejects to condone Revenue's appeal-filing delay of 498 days; Reprimands for dereliction of duty

  • In Favour of Assessee
  • Citation Number : TS-479-HC-2023(DEL)
  • Tax Payer : National Fertilizers Ltd
Income tax Appellate Tribunal

ITAT: Demonetisation deposits not taxable where Assessee maintained cash for business operations & exigencies

  • In Favour of Both, Partially
  • Citation Number : TS-478-ITAT-2023(DEL)
  • Tax Payer : Jagson International Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Subscription fees for watching pre-recorded video courses, not taxable as royalty

  • In Favour of Assessee
  • Citation Number : TS-477-ITAT-2023(Bang)
  • Tax Payer : Pluralsight LLC
Income tax Appellate Tribunal

ITAT: Interest certificate no prerequisite for realtor claiming Sec.24(b) deduction; Quashes revision

  • In Favour of Assessee
  • Citation Number : TS-475-ITAT-2023(Mum)
  • Tax Payer : The Manjri Stud Farm Pvt. Ltd
Income tax Appellate Tribunal

ITAT: StanChart's loss of over Rs.1,000 Cr, due to securities scam, allowable business loss

  • In Favour of Both, Partially
  • Citation Number : TS-476-ITAT-2023(Mum)
  • Tax Payer : Standard Chartered Bank
Income tax Appellate Tribunal

ITAT: Sec.54 exemption allowable despite old agreement as construction completed within 'prescribed 3 years'

  • In Favour of Assessee
  • Citation Number : TS-473-ITAT-2023(DEL)
  • Tax Payer : Reema Chawla
Income tax Appellate Tribunal

ITAT: Nostro A/c maintenance charge not interest under Sec.2(28A); Sec.195-TDS inapplicable

  • In Favour of Assessee
  • Citation Number : TS-471-ITAT-2023(Mum)
  • Tax Payer : The Hongkong & Shanghai Banking Corporation Ltd
Income tax Appellate Tribunal

ITAT: Rules on taxability of MIT on receipts from various programs as FIS/FTS

  • In Favour of Both, Partially
  • Citation Number : TS-460-ITAT-2023(Mum)
  • Tax Payer : Massachusetts Institute of Technology
High Court

HC: Sale consideration not income chargeable to tax; Quashes reassessment proceedings with Rs.25,000 cost

  • In Favour of Assessee
  • Citation Number : TS-468-HC-2023(MP)
  • Tax Payer : Nitin Nema
Income tax Appellate Tribunal

ITAT: Expounds on scope of 'shares' in India-Mauritius DTAA, TRC's sanctity & 'liable to tax'

  • In Favour of Assessee
  • Citation Number : TS-467-ITAT-2023(DEL)
  • Tax Payer : Sarva Capital LLC