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Rulings ( 15447 results )

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High Court

HC: Quashes reassessment proceedings as notice based on incorrect facts & conclusion on income escapement

  • In Favour of Assessee
  • Citation Number : TS-446-HC-2023(BOM)
  • Tax Payer : Arvind Sahdeo Gupta
High Court

HC: Quashes reassessment proceedings against amalgamated entity, follows Maruti Suzuki over Mahagun Realtors

  • In Favour of Assessee
  • Citation Number : TS-449-HC-2023(GUJ)
  • Tax Payer : Anokhi Realty Private Limited
Foreign Court

FC: ​US Court of Appeals cautions against liberal treaty interpretation leading to unintended results

  • In Favour of Revenue
  • Citation Number : TS-1056-FC-2022(USA)
  • Tax Payer : Vitaly Nikolaevich Baturin
Income tax Appellate Tribunal

ITAT: Rules on scope of reassessment, CIT(A)'s income enhancing powers for NOIDA Toll Bridge

  • In Favour of Assessee
  • Citation Number : TS-445-ITAT-2023(DEL)
  • Tax Payer : Noida Toll Bridge Co. Pvt Ltd
High Court

HC: Quashes reassessment proceedings for misapplication of mind in granting sanction under Sec.151

  • In Favour of Assessee
  • Citation Number : TS-444-HC-2023(BOM)
  • Tax Payer : Kartik Sureshchandra Gandhi
High Court

HC: DTAA benefit on TDS allowable for rightful beneficiary as error in Form 15CA/CB 'clerical'

  • In Favour of Assessee
  • Citation Number : TS-443-HC-2023(GUJ)
  • Tax Payer : Star Rays
Income tax Appellate Tribunal

ITAT: Grants Xiaomi stay against Rs.1833 Cr. demand as Revenue fully secured by prior attachments

  • In Favour of Both, Partially
  • Citation Number : TS-440-ITAT-2023(Bang)
  • Tax Payer : Xiaomi Technology India Pvt. Ltd
High Court

HC: HC: Denies condonation of over 2000 days' appeal-filing delay as reasons lack 'bona fide'

  • In Favour of Revenue
  • Citation Number : TS-439-HC-2023(MAD)
  • Tax Payer : Siva Industries and Holdings Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Imposes cost on FPI for not responding to Sec.142(1) notices, directs de novo assessment

  • In Favour of Revenue
  • Citation Number : TS-438-ITAT-2023(Mum)
  • Tax Payer : Hunt International Investments LLC
High Court

HC: Absent sanction & complaint under IT Act, quashes prosecution for false ITR-filing

  • In Favour of Assessee
  • Citation Number : TS-437-HC-2023(KAR)
  • Tax Payer : Vishwanath C. Tarali
Income tax Appellate Tribunal

ITAT: ITAT: Admits fresh claim made before DRP, directs AO for fresh consideration

  • In Favour of Assessee
  • Citation Number : TS-433-ITAT-2023(Mum)
  • Tax Payer : Edenred SE (Formerly known as Edenred SA)
Supreme Court

SC: Dismisses SLP against Bombay HC judgment favouring Kingfisher Capital on FCCB shares' cost

  • In Favour of Assessee
  • Citation Number : TS-435-SC-2023
  • Tax Payer : Kingfisher Capital CLO Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec.69C addition based on banking fraud allegations as expenditure source undisputed

  • In Favour of Both, Partially
  • Citation Number : TS-420-ITAT-2023(Mum)
  • Tax Payer : Executive Trading Co. Pvt. Ltd
Income tax Appellate Tribunal

ITAT: New shareholding pattern of Fortis Group Hospital passes Sec.79 muster; Sec.68 inapplicable on premium

  • In Favour of Assessee
  • Citation Number : TS-434-ITAT-2023(Mum)
  • Tax Payer : Hiranandani Healthcare Private limited
Income tax Appellate Tribunal

ITAT: JM Financial’s gains from JV share-sale capital in nature; Set-off not colourable device

  • In Favour of Assessee
  • Citation Number : TS-432-ITAT-2023(Mum)
  • Tax Payer : J.M. Financial Ltd
High Court

HC: Bad debts allowable to Bank, absent provisioning, as Sec.36(1)(vii) & 36(1)(viia) distinct & independent

  • In Favour of Assessee
  • Citation Number : TS-421-HC-2023(DEL)
  • Tax Payer : Standard Chartered Grindlays Bank Ltd
Income tax Appellate Tribunal

ITAT: Upholds revision since original assessment lacked proper inquiry on sales incentive

  • In Favour of Revenue
  • Citation Number : TS-425-ITAT-2023(Bang)
  • Tax Payer : Seiko Watch India Pvt. Ltd
High Court

HC: Upholds deletion of Sec.40(a)(i) disallowance on commission paid to overseas agent

  • In Favour of Assessee
  • Citation Number : TS-430-HC-2023(DEL)
  • Tax Payer : Maharani Enterprises
Income tax Appellate Tribunal

ITAT: Entries in seized books presumed to be correct unless rebutted by Revenue

  • In Favour of Both, Partially
  • Citation Number : TS-428-ITAT-2023(DEL)
  • Tax Payer : Shiv Shakti Construction
High Court

HC: HC: Sec.153 limitation binding despite Sec.144C 'complete code'; Follows Madras HC’s Roca Bathroom

  • In Favour of Assessee
  • Citation Number : TS-431-HC-2023(BOM)
  • Tax Payer : Shelf Drilling Ron Tappmeyer Limited