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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: No profit attributable, FedEx's transactions at ALP; Absent global profits, CBDT Committee's Report inapplicable

  • In Favour of Assessee
  • Citation Number : TS-429-ITAT-2023(Mum)
  • Tax Payer : Fedex Express International B.V.
Foreign Court

FC: Spanish Apex Court upholds TRC's sanctity & tie-breaker rule for resolving tax-residency conflict

  • In Favour of Assessee
  • Citation Number : TS-427-FC-2023
  • Tax Payer : Don Artemio
Income tax Appellate Tribunal

ITAT: Rules on allowability of incremental cost & interest in real estate development project

  • In Favour of Assessee
  • Citation Number : TS-426-ITAT-2023(Mum)
  • Tax Payer : Simplex Realty Limited
High Court

HC: Sets aside reassessment proceedings against non-filer 'Timex US' involving FTS taxability

  • In Favour of Assessee
  • Citation Number : TS-424-HC-2023(DEL)
  • Tax Payer : Timex Group Usa Inc
Supreme Court

SC: Following Travelport ruling, dismisses Revenue’s appeals against profit attribution & PE issue

  • In Favour of Assessee
  • Citation Number : TS-423-SC-2023
  • Tax Payer : Jet Lite (India) Limited
Income tax Appellate Tribunal

ITAT: Absent relatable incriminating material, rejects fresh Sec.80-IA claim; Explains Abhisar Buildwell

  • In Favour of Revenue
  • Citation Number : TS-422-ITAT-2023(HYD)
  • Tax Payer : HES Infra Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Amazon's receipts from 'cloud computing services' neither FIS/FTS nor royalty

  • In Favour of Assessee
  • Citation Number : TS-419-ITAT-2023(DEL)
  • Tax Payer : Amazon Web Services, Inc
Supreme Court

SC: Ansaldo Energia withdraws appeal against Madras HC judgment on offshore supply taxability

  • In Favour of None/NA
  • Citation Number : TS-418-SC-2023
  • Tax Payer : Ansaldo Energia SPA
High Court

HC: Quashes order denying ITR-delay condonation since not passed by CBDT Member

  • In Favour of Assessee
  • Citation Number : TS-413-HC-2023(BOM)
  • Tax Payer : R. K. Madhani Prakash Engineers J V
High Court

HC: FinMin & CBDT to expedite decision on TN-Govt.’s request for exempting PACS from Sec.194N

  • In Favour of None/NA
  • Citation Number : TS-417-HC-2023(MAD)
  • Tax Payer : Erode Mavatta Valamana Thodakka
Income tax Appellate Tribunal

ITAT: Allows tax-exemption on enhanced compensation from compulsory 'agricultural land' acquisition

  • In Favour of Assessee
  • Citation Number : TS-399-ITAT-2023(DEL)
  • Tax Payer : Virender Rathee
High Court

HC: Directs re-examination of Assessee's submission on foreign remittances; Sets aside reassessment proceedings

  • In Favour of Assessee
  • Citation Number : TS-412-HC-2023(DEL)
  • Tax Payer : Dr. Ashok Kumar Sinha
High Court

HC: Quashes reassessment notice over incorrect invocation of Sec. 50C; Condemns non-application of mind

  • In Favour of Assessee
  • Citation Number : TS-416-HC-2023(DEL)
  • Tax Payer : Sh. Manujendra Shah
High Court

HC: Quashes assessment absent delivery proof of SCN/draft order on Assessee’s email

  • In Favour of Assessee
  • Citation Number : TS-391-HC-2023(MAD)
  • Tax Payer : Kothandaraman Praesh
Foreign Court

FC: Spanish Apex Court upholds royalty taxation on data transfer covered under 'ICS experience'

  • In Favour of Revenue
  • Citation Number : TS-1055-FC-2022(SPN)
  • Tax Payer : Nintendo IbĂ©rica, S.A.
High Court

HC: CBDT's Compounding Guildelines cannot prescribe limitation as none provided in Act

  • In Favour of Assessee
  • Citation Number : TS-409-HC-2023(BOM)
  • Tax Payer : Sofitel Realty LLP
High Court

HC: Quashes 'tax-evasion' prosecution as ITAT exonerated Assessee from penalty on presumptive addition

  • In Favour of Assessee
  • Citation Number : TS-411-HC-2023(MAD)
  • Tax Payer : TVH Energy Resources Pvt. Ltd
High Court

HC: Quashes Sec.148A(b) notices, issued post Ashish Agarwal ruling, for delayed mail

  • In Favour of Assessee
  • Citation Number : TS-410-HC-2023(DEL)
  • Tax Payer : Jindal Exports And Imports Private Limited
Income tax Appellate Tribunal

ITAT: Valid lease no prerequisite for TCS on 'compounding fee' received from illegal miners

  • In Favour of Both, Partially
  • Citation Number : TS-408-ITAT-2023(RAI)
  • Tax Payer : District Mining Officer
Income tax Appellate Tribunal

ITAT: ITAT: Grants conditional stay to TRC-holding Mauritian Co. on LTCG tax-demand

  • In Favour of Assessee
  • Citation Number : TS-407-ITAT-2023(DEL)
  • Tax Payer : India Property (Mauritius) Company II