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Rulings ( 15452 results )

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Income tax Appellate Tribunal

ITAT: Confirms revision over examination of source of source for share application money

  • In Favour of Revenue
  • Citation Number : TS-404-ITAT-2022(Mum)
  • Tax Payer : Aneeka Universal P. Ltd
Income tax Appellate Tribunal

ITAT: Mere reference to Assessee as ‘contractor’ insufficient to deny deduction under Section 80-IA

  • In Favour of Assessee
  • Citation Number : TS-434-ITAT-2022(Ahd)
  • Tax Payer : Rajkamal Builders Infrastructure P. Ltd
Income tax Appellate Tribunal

ITAT: Section 45(2) inapplicable on failure to demonstrate conversion of stock-in-trade, basis accounting entries

  • In Favour of Assessee
  • Citation Number : TS-439-ITAT-2022(PUN)
  • Tax Payer : Babusha Haribhau Gade
Income tax Appellate Tribunal

ITAT: Remittances to Cambridge University & IB for imparting instructions on syllabus not taxable as FTS

  • In Favour of Assessee
  • Citation Number : TS-430-ITAT-2022(HYD)
  • Tax Payer : Hyderabad Educational Institutions Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Payment for benchmarking services not FIS, not taxable as business income in absence of PE

  • In Favour of Assessee
  • Citation Number : TS-432-ITAT-2022(Mum)
  • Tax Payer : Reliance Industries Ltd
High Court

HC: Rejects writ against revisionary order for availability of appellate remedy before ITAT

  • In Favour of Revenue
  • Citation Number : TS-398-HC-2022(MAD)
  • Tax Payer : Texmo Precision Castings Uk Ltd.
High Court

HC: Reasons to believe based on RERA complaint lacked application of mind by Revenue; Quashes Sec.148 notice

  • In Favour of Assessee
  • Citation Number : TS-438-HC-2022(BOM)
  • Tax Payer : Anil Gulabdas Shah
Income tax Appellate Tribunal

ITAT: Power to rectify does not extend to orders passed under Sec.254(2); Dismisses Revenue's MA

  • In Favour of Assessee
  • Citation Number : TS-441-ITAT-2022(PUN)
  • Tax Payer : Vodafone Cellular Limited
High Court

HC: HC: Revenue cannot question correctness of ruling consciously left unchallenged before SC; Dismisses appeal against Tata Teleservices

  • In Favour of Assessee
  • Citation Number : TS-435-HC-2022(DEL)
  • Tax Payer : Tata Teleservices Ltd
High Court

HC: Expounds on NaFAC's authority & faceless assessment regime; Rejects challenge against ex parte assessment

  • In Favour of Revenue
  • Citation Number : TS-433-HC-2022(DEL)
  • Tax Payer : S K Srivastava
Supreme Court

SC: Emphasising on timely IB inputs, calls for quick action over non-appointments to ITAT

  • In Favour of None/NA
  • Citation Number : TS-431-SC-2022
  • Tax Payer : Advocate Association Bengaluru
Income tax Appellate Tribunal

ITAT: Revision ​proceeding against ​Piramal-held AIF, invalid, since claim supported by HC rulings

  • In Favour of Assessee
  • Citation Number : TS-429-ITAT-2022(Mum)
  • Tax Payer : Piramal Investment Opportunities Fund
High Court

HC: Directs Revenue to open e-portal for NR to file reply to SCN while setting aside Sec.148A(d) order

  • In Favour of Assessee
  • Citation Number : TS-428-HC-2022(DEL)
  • Tax Payer : Divij Singh Kadan
Income tax Appellate Tribunal

ITAT: Allows Karnataka Bank Rs.145 Cr deduction of non-rural advances under Sec.36(1)(vii), without adjusting bad debts provision

  • In Favour of Assessee
  • Citation Number : TS-427-ITAT-2022(Bang)
  • Tax Payer : The Karnataka Bank Ltd.
High Court

HC: Dismisses review petition sans 'error apparent'; Remarks, referring to every ruling in compilation not obligatory

  • In Favour of Revenue
  • Citation Number : TS-426-HC-2022(ALL)
  • Tax Payer : Distributors India Logistics Lko
Income tax Appellate Tribunal

ITAT: Third Member holds Sec.153A assessments not confined to incriminating material & Sec.143(2) notice not mandatory

  • In Favour of Revenue
  • Citation Number : TS-425-ITAT-2022(ALLD)
  • Tax Payer : Sunshine Infraestate Private Limited
Income tax Appellate Tribunal

ITAT: Payment by Infosys BPO to Docusign Inc. for digital signature & related services, not FTS; Admits TRC as additional evidence

  • In Favour of Assessee
  • Citation Number : TS-424-ITAT-2022(Bang)
  • Tax Payer : Infosys BPO LTD
High Court

HC: Remarks on Revenue's template-based approach for rejecting Assessee's reply in reassessment proceedings; Emphasises on mandate of Sec.148A

  • In Favour of Assessee
  • Citation Number : TS-423-HC-2022(DEL)
  • Tax Payer : First Solar Power India Private Limited
Income tax Appellate Tribunal

ITAT: Fuel Farm part of ‘Airport’, thus, 'Infrastructure Facility' under Sec.80-IA; Allows deduction

  • In Favour of Assessee
  • Citation Number : TS-422-ITAT-2022(Bang)
  • Tax Payer : Indianoil Skytanking Pvt. Ltd
High Court

HC: HC: Directs AO to pass order manually for interest upto actual refund date as CPC expresses inability

  • In Favour of Assessee
  • Citation Number : TS-421-HC-2022(DEL)
  • Tax Payer : Wabtec Locomotive Private Limited