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Income tax Appellate Tribunal

ITAT: Assessee entitled to Sec.80-IA deduction where Form 10CCB filed with revised return

Oct 08, 2022
  • In Favour of Assessee
  • Citation Number : TS-770-ITAT-2022(CHNY)
  • Tax Payer : Aquasub Engineering
Income tax Appellate Tribunal

ITAT: MFN Clause in Protocol integral to DTAA, effective even without specific notification

Oct 08, 2022
  • In Favour of Assessee
  • Citation Number : TS-779-ITAT-2022(DEL)
  • Tax Payer : Converteam Group
High Court

HC: Upholds SMC ruling on disallowance of interest on partner's capital, mandatory nature of depreciation

Oct 08, 2022
  • In Favour of Revenue
  • Citation Number : TS-776-HC-2022(AP)
  • Tax Payer : Arthi Nursing Home
High Court

HC: Upholds requirement of submitting cryptocurrency ledger in reassessment proceedings while dismissing writ petition

Oct 08, 2022
  • In Favour of Revenue
  • Citation Number : TS-778-HC-2022(RAJ)
  • Tax Payer : Parmesh Chand Yadav
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Sales & marketing services rendered to Indian-entity by US-subsidiary in American markets, not FTS/FIS

Oct 07, 2022
  • In Favour of Assessee
  • Citation Number : TS-777-ITAT-2022(Bang)
  • Tax Payer : Manthan System Inc
Income tax Appellate Tribunal

ITAT: Letting out space for commercial exhibitions, business in nature, falls foul of Sec. 2(15)

Oct 07, 2022
  • In Favour of Revenue
  • Citation Number : TS-774-ITAT-2022(Bang)
  • Tax Payer : All India Granites & Stone Assocaition
High Court

HC: Usance interest income qualifies for Sec.80-I deduction; Overrules Third Member ruling

Oct 06, 2022
  • In Favour of Assessee
  • Citation Number : TS-773-HC-2022(AP)
  • Tax Payer : Kanakadurga Agro Oil Products Limited
Income tax Appellate Tribunal

ITAT: ITAT: 20% payment computable on 'disputed demand', not outstanding demand, for granting stay

Oct 06, 2022
  • In Favour of Assessee
  • Citation Number : TS-772-ITAT-2022(Mum)
  • Tax Payer : eBay Singapore Services Pvt Ltd
Income tax Appellate Tribunal

ITAT: External Development Charges meant for facilities, falls short of attracting Sec.43B

Oct 04, 2022
  • In Favour of Assessee
  • Citation Number : TS-771-ITAT-2022(DEL)
  • Tax Payer : Vipul Ltd
High Court

HC: Holds Educational Institution's writ against reassessment proceedings premature due to statutory safeguards

Oct 04, 2022
  • In Favour of Revenue
  • Citation Number : TS-769-HC-2022(ORI)
  • Tax Payer : Stewart Science College
Foreign Court

FC: FC: UK Tribunal allows Art. 12(1) benefit to Irish Co., holds ‘taking advantage’, not main purpose of debt assignment

Oct 03, 2022
  • In Favour of Assessee
  • Citation Number : TS-764-FC-2022(UK)
  • Tax Payer : Burlington Loan Management DAC
Income tax Appellate Tribunal

ITAT: Tax-rate difference no bar for set-off of franchise fee against business losses

Oct 03, 2022
  • In Favour of Assessee
  • Citation Number : TS-768-ITAT-2022(Mum)
  • Tax Payer : Channel V Music Networks Ltd
Income tax Appellate Tribunal

ITAT: Cooperative Society's investment income from Cooperative Bank eligible for Sec.80P deduction

Oct 01, 2022
  • In Favour of Assessee
  • Citation Number : TS-753-ITAT-2022(Mum)
  • Tax Payer : Palm Court M Premises Cooperative Society Limited
Income tax Appellate Tribunal

ITAT: Sec.153A assessment not valid where Assessee not specifically subjected to search

Oct 01, 2022
  • In Favour of Assessee
  • Citation Number : TS-758-ITAT-2022(DEL)
  • Tax Payer : M3M India Holdings
Income tax Appellate Tribunal

ITAT: ITAT: Deletes addition of deposits on demonetisation since explained from accounts & customer's statements

Oct 01, 2022
  • In Favour of Assessee
  • Citation Number : TS-762-ITAT-2022(Mum)
  • Tax Payer : Jet Freight Logistics Limited
Income tax Appellate Tribunal

ITAT: Entering contract of extended warranty for Bentley Cars does not constitute DAPE

Oct 01, 2022
  • In Favour of Assessee
  • Citation Number : TS-766-ITAT-2022(DEL)
  • Tax Payer : Exclusive Motors Pvt. Ltd
High Court

HC: Permits assessee to raise objections before AO qua reassessment, modifies order in writ appeal

Oct 01, 2022
  • In Favour of Both, Partially
  • Citation Number : TS-767-HC-2022(MAD)
  • Tax Payer : PayPal India Private Limited
High Court

HC: Business loss eligible for set off till AY 2016-17 against income covered under Sec.115BBE

Oct 01, 2022
  • In Favour of Assessee
  • Citation Number : TS-754-HC-2022(KER)
  • Tax Payer : Bhima Jewellers
High Court

HC: Restores reassessment proceedings over violation of natural justice; Sets aside Single Judge's Order

Sep 30, 2022
  • In Favour of Assessee
  • Citation Number : TS-765-HC-2022(CAL)
  • Tax Payer : Dinesh Kumar Goyal
Income tax Appellate Tribunal

ITAT: Rejects 'blanket stay' plea as contrary to law; Grants HUL conditional stay

Sep 30, 2022
  • In Favour of Revenue
  • Citation Number : TS-763-ITAT-2022(Mum)
  • Tax Payer : Hindustan Lever Limited