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Rulings ( 15447 results )

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High Court

HC: HC: Vodafone not liable for TDS on connectivity & bandwidth charges; Rejects 'process royalty' plea

  • In Favour of Assessee
  • Citation Number : TS-406-HC-2023(KAR)
  • Tax Payer : Vodafone Idea Limited (Formerly Known As M/S Vodafone Mobile Services Ltd.)
Income tax Appellate Tribunal

ITAT: Rejects taxability of outstanding deposits as Sec.41(1) twin conditions not satisfied

  • In Favour of Assessee
  • Citation Number : TS-403-ITAT-2023(DEL)
  • Tax Payer : HINDUSTAN COCA COLA BEVERAGES PVT. LTD.
Supreme Court

SC: Dismisses Sikkimese companies' review petitions on residential status issue

  • In Favour of Revenue
  • Citation Number : TS-405-SC-2023
  • Tax Payer : Mansarovar Commercial Pvt Ltd
Income tax Appellate Tribunal

ITAT: Disallows marketing expense due to Ind AS 115 & matching concept

  • In Favour of Both, Partially
  • Citation Number : TS-385-ITAT-2023(Kol)
  • Tax Payer : Bengal Peerless Housing Development Company Limited
Income tax Appellate Tribunal

ITAT: Confirms addition of ‘demonetisation deposit’; Rejects plea of cash gift on marriage

  • In Favour of Revenue
  • Citation Number : TS-401-ITAT-2023(CHNY)
  • Tax Payer : Karthick Natarajan
Income tax Appellate Tribunal

ITAT: CCD 'debt instrument' until conversion into equity; Interest allowable as revenue expenditure

  • In Favour of Assessee
  • Citation Number : TS-404-ITAT-2023(DEL)
  • Tax Payer : Religare Finvest Ltd
High Court

HC: Sets aside ITSC's order lacking reason for taxing interest before due date

  • In Favour of Assessee
  • Citation Number : TS-381-HC-2023(BOM)
  • Tax Payer : Indusind Bank Ltd
High Court

HC: Excess depreciation withdrawn before detection by Revenue, penalty not sustainable

  • In Favour of Assessee
  • Citation Number : TS-395-HC-2023(GUJ)
  • Tax Payer : Axis Bank Ltd
High Court

HC: Oil Rig's entry in India relevant for construing PE instead of actual drilling

  • In Favour of Revenue
  • Citation Number : TS-402-HC-2023(BOM)
  • Tax Payer : Deep Drilling 1 Pte. Ltd
Foreign Court

FC: UK's Upper Tribunal holds full tax liability under domestic law decisive for DTAA residency

  • In Favour of Assessee
  • Citation Number : TS-400-FC-2023(UK)
  • Tax Payer : GE Financial Investments
Income tax Appellate Tribunal

ITAT: No profit attribution to Hitachi’s PE as loss incurred globally; Follows Nokia Solutions

  • In Favour of Assessee
  • Citation Number : TS-398-ITAT-2023(DEL)
  • Tax Payer : Hitachi Ltd
High Court

HC: Subsequent & contradictory AAR ruling not binding on Assessee; Quashes reassessment notices

  • In Favour of Assessee
  • Citation Number : TS-394-HC-2023(BOM)
  • Tax Payer : Usha Eswar
Income tax Appellate Tribunal

ITAT: ITAT: Conceptual & aesthetic design provided for 'Statue of Unity', not FTS/FIS

  • In Favour of Assessee
  • Citation Number : TS-397-ITAT-2023(DEL)
  • Tax Payer : Michael Graves Design Group Inc.
High Court

HC: Upholds tax credit on 'exempt' Thai dividend; Endorses plain reading of DTAA

  • In Favour of Assessee
  • Citation Number : TS-396-HC-2023(DEL)
  • Tax Payer : Polyplex Corporation Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Protocol to DTAA 'integral' & 'indispensable'; Rejects Revenue's reliance on CBDT's MFN Circular

  • In Favour of Assessee
  • Citation Number : TS-393-ITAT-2023(Kol)
  • Tax Payer : TDK India Private Limited
Income tax Appellate Tribunal

ITAT: Bombardier Germany's offshore supply not taxable; Indian entity not PE as DMRC contract divisible

  • In Favour of Assessee
  • Citation Number : TS-390-ITAT-2023(DEL)
  • Tax Payer : Bombardier Transportation GmbH
Income tax Appellate Tribunal

ITAT: Plastic waste management falls under 'environment preservation'; Society eligible for exemption

  • In Favour of Assessee
  • Citation Number : TS-392-ITAT-2023(CHANDI)
  • Tax Payer : Punjab Plastic Waste Management Society
Income tax Appellate Tribunal

ITAT: ITAT: Commonality of sub-contractor & personnel no reason to integrate independent projects for examining PE

  • In Favour of Assessee
  • Citation Number : TS-389-ITAT-2023(DEL)
  • Tax Payer : Planetcast International Pte. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Editorial services not FTS/FIS as 'make available' clause not satisfied

  • In Favour of Assessee
  • Citation Number : TS-386-ITAT-2023(DEL)
  • Tax Payer : Spi Global US, Inc.
High Court

HC: Evidence against ‘culpable mental state’ to be appreciated during Trial; Upholds prosecution

  • In Favour of Revenue
  • Citation Number : TS-383-HC-2023(MAD)
  • Tax Payer : D.M.Kathir Anand