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Rulings ( 15452 results )

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High Court

HC: HC: Sets aside CBDT's order rejecting condonation of over 6 years' delay for revising return

  • In Favour of Assessee
  • Citation Number : TS-1203-HC-2021(KAR)
  • Tax Payer : Devendra Pai
Income tax Appellate Tribunal

ITAT: Family members' internal arrangement pursuant to JDA no determinant for capital gains computation

  • In Favour of Both, Partially
  • Citation Number : TS-149-ITAT-2022(CHNY)
  • Tax Payer : Dr. E. S. Krishnamoorthy
High Court

HC: Abstains from reading down Sec.80A(5), upholds rejection of Sec.80-IA deduction claimed in revision proceedings

  • In Favour of Revenue
  • Citation Number : TS-147-HC-2022(GUJ)
  • Tax Payer : Rachna Infrastructure Pvt. Ltd
High Court

HC: Upholds initiation of penalty by AO in 'open remand' proceedings pursuant to revisionary order

  • In Favour of Revenue
  • Citation Number : TS-146-HC-2022(KER)
  • Tax Payer : Mallelil Industries Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Perfetti's receipts from subsidiary for ICT services, not FTS; Invokes MFN Clause in India-Netherlands DTAA

  • In Favour of Assessee
  • Citation Number : TS-145-ITAT-2022(DEL)
  • Tax Payer : Perfetti Van Melle ICT & BV
Income tax Appellate Tribunal

ITAT: ITAT: Upholds AO's power to verify transaction beyond ‘pile of papers’, sustains Sec.68 addition

  • In Favour of Assessee
  • Citation Number : TS-144-ITAT-2022(DEL)
  • Tax Payer : Anandtex international P.Ltd
High Court

HC: Conceptualising & developing Museums satisfies ‘charitable purpose’ since contributes to informal education

  • In Favour of Assessee
  • Citation Number : TS-143-HC-2022(CAL)
  • Tax Payer : Creative Museum Designers
Income tax Appellate Tribunal

ITAT: ITAT: Centralised Reservation & Property Management Services provided to Marriott, not taxable as FTS or Royalty

  • In Favour of Assessee
  • Citation Number : TS-132-ITAT-2022(Mum)
  • Tax Payer : Renaissance Services BV
Income tax Appellate Tribunal

ITAT: Allows Aishwarya Rai's appeal against revision of void reassessment order

  • In Favour of Assessee
  • Citation Number : TS-133-ITAT-2022(Mum)
  • Tax Payer : Aishwarya Rai Bachchan
Income tax Appellate Tribunal

ITAT: ITAT: Dismisses batch of 65 appeals, holds no TDS liability on transponder charges for Viacom 18

  • In Favour of Assessee
  • Citation Number : TS-139-ITAT-2022(Mum)
  • Tax Payer : Viacom 18 Media Private Limited
Income tax Appellate Tribunal

ITAT: Upholds revision as borrowed fund not invested, yet interest claimed against investment income

  • In Favour of Revenue
  • Citation Number : TS-142-ITAT-2022(Bang)
  • Tax Payer : Anirudh Murthy Ranga
Income tax Appellate Tribunal

ITAT: Upholds disallowance of unascertained loss on embezzlement, pending investigation & not charged to P&L A/c

  • In Favour of Revenue
  • Citation Number : TS-130-ITAT-2022(Bang)
  • Tax Payer : Avijit Dewanjee
Income tax Appellate Tribunal

ITAT: Mixed use charges for regularising commercial use of residential property not deductible under Sec.23(1)

  • In Favour of Revenue
  • Citation Number : TS-137-ITAT-2022(DEL)
  • Tax Payer : Amar Chand Garg
Income tax Appellate Tribunal

ITAT: Rejects Firm's books prepared after survey on Partner, relies on Partner's statement

  • In Favour of Revenue
  • Citation Number : TS-128-ITAT-2022(SUR)
  • Tax Payer : Bajarang Developers
Income tax Appellate Tribunal

ITAT: Upholds revision, ledger with incomplete details accepted without further investigation

  • In Favour of Revenue
  • Citation Number : TS-134-ITAT-2022(CHANDI)
  • Tax Payer : Ashwani Marwah
High Court

HC: Quashes assessment order passed during pendency of reference before DRP, directs for fresh order

  • In Favour of Assessee
  • Citation Number : TS-131-HC-2022(BOM)
  • Tax Payer : Hactom Agro Pvt Ltd
High Court

HC: Quashes reassessment notice against Mangalore Refinery based on change of opinion

  • In Favour of Assessee
  • Citation Number : TS-138-HC-2022(BOM)
  • Tax Payer : Mangalore Refinery and Petrochemicals Limited
Income tax Appellate Tribunal

ITAT: Allows reduction of Sec.80HHC profits for computing MAT liability despite retrospective amendment of Sec.115JB

  • In Favour of Both, Partially
  • Citation Number : TS-140-ITAT-2022(Ahd)
  • Tax Payer : Torrent Pharmaceuticals Ltd
High Court

HC: Dismisses writ against revisionary order, Assessee's second attempt at seeking interference with assessment order

  • In Favour of Revenue
  • Citation Number : TS-141-HC-2022(CAL)
  • Tax Payer : Unisource Hydro Carbon Services Private Limited & Anr
Income tax Appellate Tribunal

ITAT: Land transfer to corporate entity for non-agricultural purpose, not taxable, since recognised as rural agricultural land

  • In Favour of Assessee
  • Citation Number : TS-136-ITAT-2022(Bang)
  • Tax Payer : D. Dasappa