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Rulings ( 15452 results )

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High Court

HC: Upholds property auction, rejects plea of material irregularity since Assessee put to notice & information made public

  • In Favour of Revenue
  • Citation Number : TS-379-HC-2022(MAD)
  • Tax Payer : IGGI Resorts International Limited
Income tax Appellate Tribunal

ITAT: Revenue to decide if ‘beneficial ownership’ inbuilt in Art.13 of India-Mauritius DTAA; Vacates presumptuous assessment

  • In Favour of Assessee
  • Citation Number : TS-381-ITAT-2022(Mum)
  • Tax Payer : Blackstone FP Capital Partners Mauritius V Limited
Income tax Appellate Tribunal

ITAT: Remits issue of taxability of receipts from Grand Prix for examination of F1 Drivers' stay & activities in India

  • In Favour of None/NA
  • Citation Number : TS-378-ITAT-2022(DEL)
  • Tax Payer : GSA Gestions Sportives Automobiles SA
Income tax Appellate Tribunal

ITAT: Characterisation of payment for digital goods/services, contentious issue; Directs adjudication as per SC ruling in Engineering Analysis

  • In Favour of Both, Partially
  • Citation Number : TS-376-ITAT-2022(Bang)
  • Tax Payer : Lemnisk Pvt. Ltd
High Court

HC: Disposes of over 700 petitions challenging reassessment notices, following SC judgment; Reserves liberty to contest other issues

  • In Favour of Both, Partially
  • Citation Number : TS-375-HC-2022(GUJ)
  • Tax Payer : D G Patel Construction Pvt. Ltd. & Others
High Court

HC: Sets aside assessment order passed on non-existent amalgamated companies of Cognizant Group; Remits issue

  • In Favour of Assessee
  • Citation Number : TS-373-HC-2022(MAD)
  • Tax Payer : Cognizant Technology Solutions India Private Limited
Income tax Appellate Tribunal

ITAT: Management fee prior to project-completion in SEZ, not revenue expenditure; Denies plea of consistency

  • In Favour of Assessee
  • Citation Number : TS-370-ITAT-2022(PUN)
  • Tax Payer : Ascendas IT Park (Pune) Private Limited
Income tax Appellate Tribunal

ITAT: Holds interest on loan availed for strategic investment in US-subsidiary, revenue in nature

  • In Favour of Assessee
  • Citation Number : TS-366-ITAT-2022(PUN)
  • Tax Payer : Bitwise Solutions Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Adjustment under Sec.143(1) without intimation, legally invalid; Finds NFAC's functioning mechanical

  • In Favour of Assessee
  • Citation Number : TS-355-ITAT-2022(Ahd)
  • Tax Payer : Arham Pumps
High Court

HC: Expenses incidental to imparting training not deterrent to Sec.10(23C) exemption

  • In Favour of Assessee
  • Citation Number : TS-367-HC-2022(ORI)
  • Tax Payer : Orissa Trust of Technical Education and Training
Income tax Appellate Tribunal

ITAT: Upholds revision where Sec.80-IA claim allowed contrary to requirement of Sec.80(5); Rejects challenge to jurisdiction-transfer

  • In Favour of Revenue
  • Citation Number : TS-365-ITAT-2022(PUN)
  • Tax Payer : Mahavir Civil Engineering
Income tax Appellate Tribunal

ITAT: Income from Carbon Credits, capital receipt; Gain from interest/currency swap agreement taxable on loan-settlement

  • In Favour of Assessee
  • Citation Number : TS-362-ITAT-2022(Mum)
  • Tax Payer : Ascent Hydro Projects Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Arbitration award received by partner without specific mention of retirement, not taxable under Sec.28(iv)

  • In Favour of Assessee
  • Citation Number : TS-353-ITAT-2022(Mum)
  • Tax Payer : Ramona Pinto
Income tax Appellate Tribunal

ITAT: Holds CAM charges contractual payments, Lifestyle International liable for TDS under Sec.194C, not Sec.194-I

  • In Favour of Assessee
  • Citation Number : TS-352-ITAT-2022(Bang)
  • Tax Payer : Lifestyle International Pvt. Ltd
High Court

HC: Sets aside Sec.148A(d) order & directs Revenue to apply mind on Assessee's reply

  • In Favour of Assessee
  • Citation Number : TS-372-HC-2022(GAUH)
  • Tax Payer : Abhinav Mittal
High Court

HC: Quashes reassessment ​proceedings against Indus Towers since initiated by non-jurisdictional AO

  • In Favour of Assessee
  • Citation Number : TS-371-HC-2022(DEL)
  • Tax Payer : Indus Towers Ltd
Income tax Appellate Tribunal

ITAT: Directs detailed probe into deposit in Assessee's allegedly fraudulent bank account

  • In Favour of Assessee
  • Citation Number : TS-368-ITAT-2022(Mum)
  • Tax Payer : Nayan Arvind Lalan
High Court

HC: Rules on inter-play of amendments to Sec. 43(5) & 73; Holds set off of derivative loss against other business income, allowable

  • In Favour of Assessee
  • Citation Number : TS-361-HC-2022(BOM)
  • Tax Payer : Souvenir Developers (I) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: ESPN India not liable for TDS on payment under reseller agreement for ad space on ESPN UK's website

  • In Favour of Assessee
  • Citation Number : TS-360-ITAT-2022(CHNY)
  • Tax Payer : ESPN Digital Media (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rejects treaty benefit on freight not ‘remitted to’ or ‘received in’ Singapore as per Art.8 & 24 of DTAA

  • In Favour of Revenue
  • Citation Number : TS-359-ITAT-2022(HYD)
  • Tax Payer : PACC Container Line Pvt. Ltd