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Rulings ( 15452 results )

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Income tax Appellate Tribunal

ITAT: Captive power plant​ integral to fertilizer ​manufacturing ​in​eligible as 'new plant' under Sec.35AD, absent ​increase in production

  • In Favour of Revenue
  • Citation Number : TS-566-ITAT-2022(Bang)
  • Tax Payer : Mangalore Chemicals & Fertilizers Limited
Income tax Appellate Tribunal

ITAT: Inland Haulage Charges, inextricably linked to shipping business, covered under Art.8 of India-UAE DTAA

  • In Favour of Assessee
  • Citation Number : TS-565-ITAT-2022(Mum)
  • Tax Payer : Avana Global FZCO
Income tax Appellate Tribunal

ITAT: Buyer liable for TDS on Mahesh Bhupati’s capital gain from property-sale as NR; Rejects 'ignorance of residential status' plea

  • In Favour of Revenue
  • Citation Number : TS-564-ITAT-2022(Bang)
  • Tax Payer : Nitesh Estates Limited
Income tax Appellate Tribunal

ITAT: Directs refund or adjustment of DDT paid by Adani Enterprises, attributable to dividend from subsidiary

  • In Favour of Assessee
  • Citation Number : TS-562-ITAT-2022(Ahd)
  • Tax Payer : Adani Enterprises Ltd.
Income tax Appellate Tribunal

ITAT: ITAT: Allocation of common expenditure by Dr. Reddy's Labs to tax-exempt units, rectifiable since not debatable

  • In Favour of Assessee
  • Citation Number : TS-553-ITAT-2022(HYD)
  • Tax Payer : Dr.Reddy’s Laboratories Limited.
Income tax Appellate Tribunal

ITAT: Embezzlement loss, discovered earlier, allowable for AY in which its non-recovery got confirmed

  • In Favour of Assessee
  • Citation Number : TS-549-ITAT-2022(CHNY)
  • Tax Payer : George Oakes Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Deletes addition of business expenditure disallowed over dispute on commencement of business

  • In Favour of Assessee
  • Citation Number : TS-548-ITAT-2022(DEL)
  • Tax Payer : Darrameks Hotels & Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: DRP procedure prospective, applicable AY 2011-12 onwards; Holds assessment time-barred, follows Madras HC Vedanta ruling

  • In Favour of Assessee
  • Citation Number : TS-557-ITAT-2022(CHNY)
  • Tax Payer : Pearson India Education Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Upholds addition of undisclosed cash, claimed as income from earlier years, disclosed in post-search wealth tax return

  • In Favour of Revenue
  • Citation Number : TS-554-ITAT-2022(CHNY)
  • Tax Payer : Dr. (Late) S.F.V. Selvaraj
High Court

HC: Restrains from interfering with concurrent fact-finding by lower authorities; Dismisses Revenue's appeal

  • In Favour of Assessee
  • Citation Number : TS-558-HC-2022(DEL)
  • Tax Payer : M/s Utech Developers Ltd
High Court

HC: Assessee not liable for wealth tax where possession of property handed over under development agreement

  • In Favour of Assessee
  • Citation Number : TS-559-HC-2022(KAR)
  • Tax Payer : M/S. NOORANI PROPERTIES (P) LTD
Income tax Appellate Tribunal

ITAT: ITAT: Software licence & maintenance, GWAN connectivity charges received by EY Global not taxable as royalty

  • In Favour of Assessee
  • Citation Number : TS-560-ITAT-2022(DEL)
  • Tax Payer : EY Global Services Limited
Income tax Appellate Tribunal

ITAT: Sets aside reassessment on Navajbai Ratan Tata Trust, initiated sans new or tangible material

  • In Favour of Assessee
  • Citation Number : TS-561-ITAT-2022(Mum)
  • Tax Payer : Navajbai Ratan Tata Trust
Income tax Appellate Tribunal

ITAT: Allows Sec.11 exemption as standard rent received from related person along with premium

  • In Favour of Assessee
  • Citation Number : TS-555-ITAT-2022(Mum)
  • Tax Payer : Mehta Charity Trust
Income tax Appellate Tribunal

ITAT: Appeal against Reliance Communications during IBC-moratorium, not maintainable; Follows SC ruling in Monnet Ispat

  • In Favour of None/NA
  • Citation Number : TS-556-ITAT-2022(Mum)
  • Tax Payer : Reliance Communications Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Distinguishes copyright royalty from industrial royalty; Deletes penalty over divergent views

  • In Favour of Assessee
  • Citation Number : TS-552-ITAT-2022(PUN)
  • Tax Payer : Faurecia Systems D’echappement
Supreme Court

SC: Upholds search validity; Advises 'judicial restraint', prescribes 9 principles on writ powers

  • In Favour of Revenue
  • Citation Number : TS-550-SC-2022
  • Tax Payer : Laljibhai Kanjibhai Mandalia
Income tax Appellate Tribunal

ITAT: Grants stay on entire demand of Rs.155 Cr. as AO fails to comply with DRP’s directions on violation of Sec.144B

  • In Favour of Assessee
  • Citation Number : TS-547-ITAT-2022(DEL)
  • Tax Payer : Ebro India Pvt. Ltd
High Court

HC: Assessee eligible for set off of losses where Court approved demerger of dysfunctional unit as ‘going concern’

  • In Favour of Assessee
  • Citation Number : TS-546-HC-2022(KAR)
  • Tax Payer : KBD Sugars And Distilleries Ltd
High Court

HC: Rejects cross-examination​ at preliminary stage of Benami proceedings involving Ms. Sasikala as alleged beneficial owner; Upholds Single Judge's order

  • In Favour of Revenue
  • Citation Number : TS-545-HC-2022(MAD)
  • Tax Payer : Marg Projects and Infrastructure Ltd