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Rulings ( 12900 results )

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Income tax Appellate Tribunal

ITAT: Refuses to condone 740 days’ delay sans proper explanation let alone ‘sufficient cause’ for delay

Jul 17, 2024
  • In Favour of Revenue
  • Citation Number : TS-507-ITAT-2024(COCH)
  • Tax Payer : Paravur Service Co-operative Bank Ltd
Income tax Appellate Tribunal

ITAT: Reassessment jurisdiction valid, Revenue demonstrated prima facie reason for income escapement

Jul 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-506-ITAT-2024(SUR)
  • Tax Payer : Center Point Gems Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec.11 exemption valid if audit report filed after return but before intimation; Distinguishes Wipro

Jul 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-505-ITAT-2024(Bang)
  • Tax Payer : Arham Mitra Mandal
Supreme Court

SC: Affirms Bombay HC ruling allowing depreciation claim on revalued assets

Jul 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-504-SC-2024
  • Tax Payer : Dharmanandan Diamonds Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rules on disallowances u/Sec. 40(a)(i)/ 40(a)(ia) for non-deduction of tax at source on various payments

Jul 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-503-ITAT-2024(Mum)
  • Tax Payer : Deutsche Equities India Private Limited
Supreme Court

SC: Dismisses SLP over low tax effect, but observes Sec. 201 interpretation a 'debatable' issue

Jul 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-502-SC-2024
  • Tax Payer : Red Hat India Pvt. Ltd
Supreme Court

SC: Affirms HC judgment granting refund of arrears of disability pension, with interest

Jul 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-501-SC-2024
  • Tax Payer : Jaswinder Pal Singh
Income tax Appellate Tribunal

ITAT: Rejection of registered valuer's report not legal, no errors pointed out, no reference to DVO

Jul 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-500-ITAT-2024(Kol)
  • Tax Payer : Manick Chandra Paul
Income tax Appellate Tribunal

ITAT: Allows FTC claim in modified return u/Sec.92CD(1), refers 'Substantial justice' over procedural errors

Jul 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-499-ITAT-2024(DEL)
  • Tax Payer : Ericsson India Global Services Pvt. Ltd
High Court

HC: Follows Engineering Analysis; Retrospective amendment to Sec. 9(1)(vi) can't impose TDS obligation on Idea Cellular

Jul 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-498-HC-2024(CAL)
  • Tax Payer : Idea Cellular Limited
Supreme Court

SC: Holds software development expenditure for abandoned project as revenue in nature; Dismisses Revenue's SLP

Jul 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-488-SC-2024
  • Tax Payer : Adadyn Technologies Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec.11 exemption cannot be denied, if registration u/Sec.12AA obtained during pendency of rectification

Jul 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-493-ITAT-2024(DEL)
  • Tax Payer : Care Foundation Village
Income tax Appellate Tribunal

ITAT: Condones 1999days delay on representative's negligence sans Assessee’s knowledge, beyond Assessee’s control 'sufficient cause’

Jul 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-489-ITAT-2024(Bang)
  • Tax Payer : JCR Drillsol Pvt Ltd
Income tax Appellate Tribunal

ITAT: Payment towards illegal mining violation of law, penal in nature & not ‘expenditure’ u/Sec.37(1)

Jul 13, 2024
  • In Favour of Revenue
  • Citation Number : TS-497-ITAT-2024(Bang)
  • Tax Payer : H.R. Gaviappa and Co.
Foreign Court

FC: Munster Finance Court holds no interest on tax refund outside the terms of MAP Settlement

Jul 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-1209-FC-2021(GER)
  • Tax Payer : Name not disclosed
Income tax Appellate Tribunal

ITAT: Deletes addition towards estimated agricultural income sans adverse materials showing it understated

Jul 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-495-ITAT-2024(Bang)
  • Tax Payer : A.S. Srinath (HUF)
High Court

HC: Quashes CBDT order, holds activities of NOIDA outside ambit of 'commercial activity', no profit motive

Jul 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-496-HC-2024(DEL)
  • Tax Payer : New Okhla Industrial Development Authority
Income tax Appellate Tribunal

ITAT: Sec.254(2A) applies to rectification of mistake, not for review or recall, no infirmity in the original order

Jul 12, 2024
  • In Favour of Revenue
  • Citation Number : TS-494-ITAT-2024(Ahd)
  • Tax Payer : Neetaben Snehalkumar Patel
Supreme Court

SC: Copy of SC order sharply criticising IT Department's litigation approach, inordinate SLP filing delays

Jul 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-492-SC-2024
  • Tax Payer : SPML Infra Limited
Income tax Appellate Tribunal

ITAT: Deletes addition on disallowance of sales promotion expenses, holds AS7 not applicable to developers

Jul 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-491-ITAT-2024(Mum)
  • Tax Payer : PRL Developers Private Limited