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Rulings ( 12900 results )

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Foreign Court

FC: UK Tribunal lays down POEM test criteria for Trusts

Aug 02, 2024
  • In Favour of Revenue
  • Citation Number : TS-556-FC-2024(UK)
  • Tax Payer : Geoffrey Richard Haworth, Ian Francis Lenagan, SG Kleinwort Hambros Trust Company (UK) Limited
High Court

HC: Quashes Revenue’s third attempt to re-open assessment, barred by limitation u/Sec. 149(1)(b)

Aug 02, 2024
  • In Favour of Assessee
  • Citation Number : TS-558-HC-2024(DEL)
  • Tax Payer : Manju Somani
High Court

HC: Electronically generated information u/s 135A must be verified prior to issuance of notice u/s 148

Aug 02, 2024
  • In Favour of Assessee
  • Citation Number : TS-551-HC-2024(BOM)
  • Tax Payer : Benaifer Vispi Patel
Income tax Appellate Tribunal

ITAT: SanDisk India not Western Digital’s DAPE for pre-acquisition period, sans any business connection

Aug 01, 2024
  • In Favour of Assessee
  • Citation Number : TS-555-ITAT-2024(Bang)
  • Tax Payer : Western Digital Technologies Inc.
Income tax Appellate Tribunal

ITAT: Employee contribution for NPS made prior to return, allowable as no due date prescribed

Aug 01, 2024
  • In Favour of Assessee
  • Citation Number : TS-550-ITAT-2024(Ahd)
  • Tax Payer : Adani Petronet (Dahej) Port Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec.69C additions sans enquiry in abated AYs; Deletes Sec.68 additions as unwarranted

Jul 31, 2024
  • In Favour of Assessee
  • Citation Number : TS-552-ITAT-2024(NAG)
  • Tax Payer : Radha Madhav Developers
Income tax Appellate Tribunal

ITAT: Penalty leviable basis independent categorical finding by AO; CBDT circular is procedural guideline

Jul 31, 2024
  • In Favour of Assessee
  • Citation Number : TS-544-ITAT-2024(DEL)
  • Tax Payer : Vishwanath Aggarwal
High Court

HC: ITAT directed AO to consider issue afresh, cannot disregard citing CBDT circular, remands matter

Jul 31, 2024
  • In Favour of Assessee
  • Citation Number : TS-549-HC-2024(DEL)
  • Tax Payer : Mitsubishi Corporation
Supreme Court

SC: Engineering Analysis law of land post review petition dismissal in GE; Dismisses Dept. SLP

Jul 30, 2024
  • In Favour of Assessee
  • Citation Number : TS-547-SC-2024
  • Tax Payer : Vodafone Idea Ltd
Income tax Appellate Tribunal

ITAT: Rejects DAPE existence & profit attribution sans fulfilment of pre-requisites of Article 5(7) of Indo-Japan DTAA

Jul 30, 2024
  • In Favour of Assessee
  • Citation Number : TS-546-ITAT-2024(DEL)
  • Tax Payer : ITOCHU Corporation
High Court

HC: Upholds prosecution despite ITAT exonerating for suppressing income, criminal proceedings parameters different

Jul 30, 2024
  • In Favour of Revenue
  • Citation Number : TS-545-HC-2024(CAL)
  • Tax Payer : Bachhraj Bamalwa
Income tax Appellate Tribunal

ITAT: Not conclusive, but TRC ‘statutory’ evidence of residency; Shifts burden on AO

Jul 30, 2024
  • In Favour of Assessee
  • Citation Number : TS-543-ITAT-2024(DEL)
  • Tax Payer : Tiger Global Eight Holdings
Income tax Appellate Tribunal

ITAT: Consideration received for services not FIS u/Article 12 of India-US DTAA; Follows De Beers & GE Energy

Jul 29, 2024
  • In Favour of Assessee
  • Citation Number : TS-541-ITAT-2024(CHNY)
  • Tax Payer : Visteon Corporation
High Court

HC: Restores matters on search validity, violation of 'right to privacy' u/Articles 21 & 265 of Constitution of India

Jul 29, 2024
  • In Favour of Assessee
  • Citation Number : TS-540-HC-2024(MAD)
  • Tax Payer : SNJ Breweries Pvt. Ltd
High Court

HC: Assessee engaged in charitable activity, skilling underprivileged youth, eligible for Sec.11 exemption

Jul 29, 2024
  • In Favour of Assessee
  • Citation Number : TS-539-HC-2024(DEL)
  • Tax Payer : NIIT Foundation
High Court

HC: Quashes reassessment proceedings for non-compliance with Sec.151A as invalid

Jul 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-530-HC-2024(BOM)
  • Tax Payer : Paras Mahendra Shah
Income tax Appellate Tribunal

ITAT: Allows discount on ESOP to Axis Bank u/Sec.37(1); Follows Biocon ruling

Jul 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-535-ITAT-2024(Ahd)
  • Tax Payer : Axis Bank Ltd
High Court

HC: Denial of foreign tax credit to be reconsidered if computation & documents are accepted, remands matter

Jul 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-527-HC-2024(MAD)
  • Tax Payer : Thejo Engineering Limited
Income tax Appellate Tribunal

ITAT: Services provided on year-to-year basis, no profit element, 'make available' not satisfied in US DTAA

Jul 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-538-ITAT-2024(DEL)
  • Tax Payer : Invesco Holding Company (US) Inc.
Income tax Appellate Tribunal

ITAT: Rules on additions towards written off creditors u/s 41(1) instead of Sec.68, deletes addition on bogus purchases

Jul 26, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-537-ITAT-2024(Mum)
  • Tax Payer : Parvez Ahmed Khalkullah Choudhary