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Rulings ( 15452 results )

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High Court

HC: Dismisses Revenue's appeals against discharge from Sec.276CC prosecution as non-maintainable, with liberty to move Revision petitions

  • In Favour of Assessee
  • Citation Number : TS-631-HC-2022(KAR)
  • Tax Payer : Lokmanya Multipurpose Co-Op Society Ltd
Income tax Appellate Tribunal

ITAT: Holds MAT provisions not applicable to foreign companies; Deletes Rs. 729 Cr addition for Credit Suisse

  • In Favour of Assessee
  • Citation Number : TS-630-ITAT-2022(Mum)
  • Tax Payer : Credit Suisse AG
High Court

HC: Frequent violations of natural justice in reassessment proceedings warrant immediate attention at highest level; Imposes Rs.50,000/- cost

  • In Favour of Assessee
  • Citation Number : TS-629-HC-2022(ALL)
  • Tax Payer : Nabco Products Private Limited
High Court

HC: HC: Allows deduction of Consumption Incentive extended by TV Today to advertisers; Holds Sec.36(1)(va) amendment as prospective

  • In Favour of Assessee
  • Citation Number : TS-627-HC-2022(DEL)
  • Tax Payer : TV Today Network Ltd
High Court

HC: Expenditure incurred for beautification of Domino's outlets, revenue in nature; Upholds ITAT order deleting Rs.47 Cr addition

  • In Favour of Assessee
  • Citation Number : TS-626-HC-2022(ALL)
  • Tax Payer : Jubilant Foodworks Ltd
Income tax Appellate Tribunal

ITAT: Holds accumulation of income of Trust under Sec.11 to be taken on gross basis

  • In Favour of Assessee
  • Citation Number : TS-614-ITAT-2022(Bang)
  • Tax Payer : Gokula Education Foundation – Medical
Income tax Appellate Tribunal

ITAT: ITAT: Services to RIL in connection with KG Basin covered by FTS-exclusion, taxable under Sec.44BB

  • In Favour of Assessee
  • Citation Number : TS-618-ITAT-2022(DEL)
  • Tax Payer : Technip France SAS
Income tax Appellate Tribunal

ITAT: Reckons limitation period from date of giving effect to ITAT order in quantum appeal; Quashes penalty as time-barred

  • In Favour of Assessee
  • Citation Number : TS-621-ITAT-2022(DEL)
  • Tax Payer : CFM Materials PL (earlier known as GE, Aviation Materials LP)
High Court

HC: Sets aside reassessment notice as Sec.148A(d) order based on allegation not reflected in Sec.148A(b) notice

  • In Favour of Assessee
  • Citation Number : TS-622-HC-2022(DEL)
  • Tax Payer : Best Buildwell Private Limited
High Court

HC: HC: Sets aside reassessment notice against stock broker based on alleged income escapement from client's share transaction

  • In Favour of Assessee
  • Citation Number : TS-623-HC-2022(DEL)
  • Tax Payer : South Asian Stocks Limited
Income tax Appellate Tribunal

ITAT: ITAT: Michael Page's services not taxable as FTS since incidentally benefitting Indian AE without transfer of technology

  • In Favour of Assessee
  • Citation Number : TS-624-ITAT-2022(Mum)
  • Tax Payer : Michael Page International Recruitment Pvt Ltd
High Court

HC: Holds Benami orders, passed timely but communicated with delay as valid; Sets aside Single Judge’s order

  • In Favour of Revenue
  • Citation Number : TS-613-HC-2022(MAD)
  • Tax Payer : Anuttam Academic Institutions
Income tax Appellate Tribunal

ITAT: ITAT: Holds USD 4.95 Mn paid by ONGC to Texas University for research, not taxable as FTS or Royalty under India-US DTAA

  • In Favour of Assessee
  • Citation Number : TS-625-ITAT-2022(Ahd)
  • Tax Payer : Oil and Natural Gas Corporation Limited
Income tax Appellate Tribunal

ITAT: Rejects plea of yacht's personal use by Anil Ambani, allows customs duty as business expenditure

  • In Favour of Assessee
  • Citation Number : TS-620-ITAT-2022(Mum)
  • Tax Payer : Reliance Transport & Travels Pvt. Ltd
High Court

HC: TDS at beneficial treaty rate prevails over non-obstante Sec.206AA provisions; Dismisses Revenue's appeal

  • In Favour of Assessee
  • Citation Number : TS-619-HC-2022(DEL)
  • Tax Payer : Air India Ltd
Income tax Appellate Tribunal

ITAT: Applicability of rulings on additional depreciation for interpreting Sec.32AC, a possible view; Quashes revision

  • In Favour of Assessee
  • Citation Number : TS-617-ITAT-2022(Bang)
  • Tax Payer : Bosch Limited
Income tax Appellate Tribunal

ITAT: Allows Deloitte to pay group company without TDS for shared services of brand, communication & technology

  • In Favour of Assessee
  • Citation Number : TS-616-ITAT-2022(Mum)
  • Tax Payer : Deloitte Haskins & Sells LLP
Income tax Appellate Tribunal

ITAT: ITAT: Developer not liable for TDS on subvention charges/pre-EMI interest paid to financier on buyer’s behalf

  • In Favour of Assessee
  • Citation Number : TS-615-ITAT-2022(Bang)
  • Tax Payer : Ozone Urbana Infra Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ‘Incidental benefit’ from services not equivalent to ‘making available’ of technology; Deletes Rs.121 Cr. addition

  • In Favour of Assessee
  • Citation Number : TS-612-ITAT-2022(Mum)
  • Tax Payer : NTT Asia Pacific Holdings Pte Ltd
High Court

HC: Quashes Sec.241A order as 'mechanical and generic' due to lack of sufficient reasons; Directs refund with interest

  • In Favour of Assessee
  • Citation Number : TS-611-HC-2022(DEL)
  • Tax Payer : Trueblue India LLP