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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: Revenue failed to dislodge facts established by Assessee; Deletes Sec.68 addition

  • In Favour of Assessee
  • Citation Number : TS-338-ITAT-2023(DEL)
  • Tax Payer : Movefast Tour & Travels Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: 'Make Available' not satisfied as services provided on continuous basis; Managerial services, not FTS

  • In Favour of Assessee
  • Citation Number : TS-384-ITAT-2023(DEL)
  • Tax Payer : Infobip Limited
Income tax Appellate Tribunal

ITAT: Sales promotion expenditure allowability prior to Apex Labs ruling debatable, not rectifiable

  • In Favour of Assessee
  • Citation Number : TS-377-ITAT-2023(Mum)
  • Tax Payer : UCB India Private Limited
High Court

HC: Quashes Vedanta’s reassessment notice, basis change of opinion, over nature of expenditure

  • In Favour of Assessee
  • Citation Number : TS-379-HC-2023(BOM)
  • Tax Payer : Vedanta Limited
High Court

HC: HC: HC: Rules on nature of subsidy, depreciation on UPS for Nestle India

  • In Favour of Assessee
  • Citation Number : TS-387-HC-2023(DEL)
  • Tax Payer : Nestle India Ltd
Foreign Court

FC: Argentine Tax Court denies treaty benefits to companies without 'economic substance'

  • In Favour of Revenue
  • Citation Number : TS-1054-FC-2022
  • Tax Payer : Empresa Distribuidora La Plata SA
High Court

HC: ITAT order rejecting MA not appealable; Allows Revenue to file writ petition

  • In Favour of Both, Partially
  • Citation Number : TS-382-HC-2023(DEL)
  • Tax Payer : L.G. Electronics Inc. Korea
High Court

HC: HC: Commission in publication business not FTS; Rejects Revenue's Royalty-FTS 'flip-flop' on subscription fee

  • In Favour of Assessee
  • Citation Number : TS-380-HC-2023(DEL)
  • Tax Payer : Springer Nature Customer Services Centre GMBH
Income tax Appellate Tribunal

ITAT: Quashes assessment of non-existent entity as fact of amalgamation not in dispute

  • In Favour of Assessee
  • Citation Number : TS-378-ITAT-2023(Mum)
  • Tax Payer : Abbott India Ltd. (as successor to ‘Solvey Pharma India Ltd’)
Income tax Appellate Tribunal

ITAT: Interest on loan used for family settlement payment not covered by Sec.48

  • In Favour of Assessee
  • Citation Number : TS-376-ITAT-2023(PAN)
  • Tax Payer : Sanjay Atchut Poy Raiturcar
Supreme Court

SC: 100% 80-IC deduction allowable in initial AY; Follows Aarham Softronics over Classic Binding

  • In Favour of Assessee
  • Citation Number : TS-375-SC-2023
  • Tax Payer : Tejpal Chaudhary
Income tax Appellate Tribunal

ITAT: Rules on scope of appeal under Sec.248 vis-a-vis tax-rate dispute

  • In Favour of Assessee
  • Citation Number : TS-374-ITAT-2023(Mum)
  • Tax Payer : Reliance Commercial Dealers Limited
Income tax Appellate Tribunal

ITAT: Confirms revision over offshore services' scope as AO mere relied on TPO order

  • In Favour of Both, Partially
  • Citation Number : TS-373-ITAT-2023(Mum)
  • Tax Payer : Kepco Plant Service & Engineering Co. Limited
High Court

HC: Official Liquidator 'necessary party' post winding-up order, directs modification of criminal case

  • In Favour of Assessee
  • Citation Number : TS-355-HC-2023(CAL)
  • Tax Payer : Chhatar Singh Dugar & Ors
Income tax Appellate Tribunal

ITAT: Deletes addition as business model justified substantial mismatch between Form 26AS & actual income

  • In Favour of Assessee
  • Citation Number : TS-372-ITAT-2023(Mum)
  • Tax Payer : Connect Residuary Pvt.Ltd
Income tax Appellate Tribunal

ITAT: TDS by IBM India on 'foreign assignment allowance', no reason to tax employees

  • In Favour of Assessee
  • Citation Number : TS-364-ITAT-2023(HYD)
  • Tax Payer : Tadimarri Prasanth Reddy
Income tax Appellate Tribunal

ITAT: Upholds Sec.143(1) adjustment of Individual's Club Membership Fees as capital expenditure

  • In Favour of Revenue
  • Citation Number : TS-365-ITAT-2023(Mum)
  • Tax Payer : BalrajsinghJagjitsingh Kharbanda
Income tax Appellate Tribunal

ITAT: ITAT: Directs Revenue to enquire marketing agency for deciding true nature of expenditure

  • In Favour of None/NA
  • Citation Number : TS-352-ITAT-2023(Mum)
  • Tax Payer : Ari Healthcare Pvt. Ltd
High Court

HC: Directs release of seized gold where no demand pending against Assessee

  • In Favour of Assessee
  • Citation Number : TS-366-HC-2023(GUJ)
  • Tax Payer : Praveenbhai Girdharilal Agarwal
High Court

HC: 'Active PAN' no justification to initiate reassessment against deceased person, defect incurable

  • In Favour of Assessee
  • Citation Number : TS-367-HC-2023(BOM)
  • Tax Payer : Dhirendra Bhupendra Sanghvi