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Rulings ( 15452 results )

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Income tax Appellate Tribunal

ITAT: Rejects taxability as FTS & Sec.195 liability on reimbursement of seconded employees' salary to Toyota Corp.

  • In Favour of Assessee
  • Citation Number : TS-315-ITAT-2022(Bang)
  • Tax Payer : Toyota Boshoku Automotive India Pvt. Ltd
Supreme Court

SC: Dismisses Assessee’s SLP on merits; Vacates attachment order basis CBDT’s tax-effect Circular

  • In Favour of Both, Partially
  • Citation Number : TS-313-SC-2022
  • Tax Payer : M Pranuthi
High Court

HC: Denies writ against case transferred for effective & coordinated investigation, assessment

  • In Favour of Revenue
  • Citation Number : TS-310-HC-2022(GUJ)
  • Tax Payer : Kamlesh Rajnikant Shah
Income tax Appellate Tribunal

ITAT: Loss on abandoned projects, capital in nature, eligible for set off in relevant year

  • In Favour of Assessee
  • Citation Number : TS-299-ITAT-2022(CHNY)
  • Tax Payer : Rudradev Aviation Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Condones delay of over 500 days in filing appeal before CIT(A) in non-resident's case

  • In Favour of Assessee
  • Citation Number : TS-300-ITAT-2022(Bang)
  • Tax Payer : Suhas Suresh Shet
Income tax Appellate Tribunal

ITAT: Restores issue of allowability of depreciation on revalued building pursuant to conversion of firm into company

  • In Favour of Assessee
  • Citation Number : TS-298-ITAT-2022(Bang)
  • Tax Payer : Sogefi MNR Filtration India Private Limited
Income tax Appellate Tribunal

ITAT: Computation under Sec.11(1)(a) basis actual receipts contrary to law; Allows computation based on actual income

  • In Favour of Assessee
  • Citation Number : TS-308-ITAT-2022(PAN)
  • Tax Payer : Mineral Foundation of Goa
Income tax Appellate Tribunal

ITAT: ITAT: Restores matter in EduNxt's case over royalty issue in light of SC ruling in Engineering Analysis

  • In Favour of None/NA
  • Citation Number : TS-302-ITAT-2022(Bang)
  • Tax Payer : EduNxt Global SDN BHD
Income tax Appellate Tribunal

ITAT: Allows expenditure incurred by Cineyug to retain infrastructure during temporary lull in business

  • In Favour of Assessee
  • Citation Number : TS-301-ITAT-2022(Mum)
  • Tax Payer : Cineyug
Income tax Appellate Tribunal

ITAT: Rules on allowability of commission expense, ad hoc disallowance in Wuhan Research Institute’s case

  • In Favour of Both, Partially
  • Citation Number : TS-280-ITAT-2022(DEL)
  • Tax Payer : Wuhan Research Institute of Post and Telecommunication India
High Court

HC: Follows other HCs in reassessment controversy; Quashes notice issued under old regime, grants Revenue liberty to reissue notices

  • In Favour of Assessee
  • Citation Number : TS-309-HC-2022(KAR)
  • Tax Payer : Mohammed Mustafa
Income tax Appellate Tribunal

ITAT: Deletes ad hoc disallowance of cash expenditure on fuel, freight for transport operator

  • In Favour of Assessee
  • Citation Number : TS-303-ITAT-2022(Mum)
  • Tax Payer : M/s.Bhushan Logistics Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Holds MOL Corp’s revenue from product licencing fees, cloud services not taxable as royalty

  • In Favour of Assessee
  • Citation Number : TS-307-ITAT-2022(DEL)
  • Tax Payer : M/s. MOL Corporation
High Court

HC: Quashes reassessment notice as JAO admits ‘bonafide mistake’ due to work load

  • In Favour of Assessee
  • Citation Number : TS-306-HC-2022(BOM)
  • Tax Payer : Abhinandan Exports
High Court

HC: Dismisses petition as meritless against rejection of interest waiver over delayed payment of demand

  • In Favour of Revenue
  • Citation Number : TS-304-HC-2022(MAD)
  • Tax Payer : Ravikumar Dhandhania
Income tax Appellate Tribunal

ITAT: Holds permissive possession of property under JDA for specific purpose of development not transfer

  • In Favour of Assessee
  • Citation Number : TS-297-ITAT-2022(Bang)
  • Tax Payer : Sri Sai Lakshmi Industries Pvt. Ltd
High Court

HC: Directs Revenue to return seized diamonds while holding time limit under Sec.132B as mandatory

  • In Favour of Assessee
  • Citation Number : TS-295-HC-2022(GUJ)
  • Tax Payer : Ashish Jayantilal Sanghavi
High Court

HC: HC: Quashes reassessment notice, order of reference to TPO and order rejecting assessee's objections to AO's jurisdiction

  • In Favour of Assessee
  • Citation Number : TS-296-HC-2022(KAR)
  • Tax Payer : Bharat Fritz Werner Ltd
Income tax Appellate Tribunal

ITAT: United Airlines eligible for Art.8 benefit on baggage screening services rendered​ under IATP Pool

  • In Favour of Assessee
  • Citation Number : TS-293-ITAT-2022(DEL)
  • Tax Payer : United Airlines
Supreme Court

SC: Upholds maintainability of appeal basis tax-effect in impugned order, de hors subsequent reduction in penalty

  • In Favour of Revenue
  • Citation Number : TS-294-SC-2022
  • Tax Payer : Late Shri Gyan Chand Jain through LR