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Rulings ( 13446 results )

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Income tax Appellate Tribunal

ITAT: Holds rental income from factory premises taxable u/s 57, allows deduction of keep-up expenses

Jan 16, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-23-ITAT-2025(Mum)
  • Tax Payer : Janak Texturisers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Remands issue of TDS deductibility on payment to CFS, considering Assessee as ‘principal’ not ‘intermediary’

Jan 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-22-ITAT-2025(CHNY)
  • Tax Payer : J-Ark Logistics (P) Ltd
High Court

HC: Employee secondment does not constitute PE, not adding to generation of income in India; Refers Hyatt International

Jan 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-21-HC-2025(DEL)
  • Tax Payer : SAMSUNG ELECTRONICS CO. LTD
High Court

HC: Quashes best judgment assessment, case unilaterally transferred without complying with Sec. 127

Jan 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-20-HC-2025(HP)
  • Tax Payer : Deluxe Enterprises
Income tax Appellate Tribunal

ITAT: No profit attribution on offshore sale of equipment, rejects force of attraction application, deletes addition

Jan 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-19-ITAT-2025(DEL)
  • Tax Payer : Smiths Detection Asia Pacific Pte. Ltd
High Court

HC: Holds Assessee’s power generation unit to be eligible for deduction u/s 80-IA

Jan 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-976-HC-2024(RAJ)
  • Tax Payer : Hindustan Zinc Ltd
Income tax Appellate Tribunal

ITAT: Salary for services rendered outside India though received in India not taxable u/s 9(1)(ii)

Jan 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-18-ITAT-2025(Mum)
  • Tax Payer : Mridula Jha Jena
Income tax Appellate Tribunal

ITAT: Directs AO for denovo assessment, allow expenditure, commercial exploitation date of tracks relevant

Jan 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-17-ITAT-2025(DEL)
  • Tax Payer : Aalap Digital Music Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Value of under-construction property on allotment date, treated as stamp duty value for Sec.56(2)(x)

Jan 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-975-ITAT-2024(Mum)
  • Tax Payer : Balakrishna Venkapppa Bhandary
High Court

HC: Limitation to pass final order u/s 144C(13) counted from date uploading of DRP directions

Jan 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-16-HC-2025(TEL)
  • Tax Payer : Rapiscan Systems Pvt. Limited
Income tax Appellate Tribunal

ITAT: Requirement of filing form 67 with return not mandatory, but directory in nature; Allows FTC

Jan 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-13-ITAT-2025(Bang)
  • Tax Payer : Vivek Singhal
Income tax Appellate Tribunal

ITAT: Quashes revisional-order citing improper service of SCN and violation of natural justice

Jan 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-07-ITAT-2025(Mum)
  • Tax Payer : Maharashtra State Electricity Distribution Co. Ltd
High Court

HC: Revenue authorities cannot withhold refunds due to ‘procedural hitch’; Unnecessary delay affects public-exchequer

Jan 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-973-HC-2024(BOM)
  • Tax Payer : GMO Emerging Markets Fund
Income tax Appellate Tribunal

ITAT: Following Galileo ruling, upholds 15% attribution of revenue to UK based co.'s PE in India

Jan 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-974-ITAT-2024(DEL)
  • Tax Payer : Travelport International Operations Limited
Income tax Appellate Tribunal

ITAT: Non-issuance of Sec.143(2) notice to amalgamated company ‘foundational infirmity’, fatal to assessment

Jan 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-12-ITAT-2025(DEL)
  • Tax Payer : Union Bank of India
Income tax Appellate Tribunal

ITAT: Sanction u/s 151, a dead document sans identity of sanctioning authority, suffers from non-application of mind

Jan 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-10-ITAT-2025(DEL)
  • Tax Payer : Jagbir Singh
Supreme Court

SC: Follows Nestle, allows Revenue's SLP on MFN issue

Jan 10, 2025
  • In Favour of None/NA
  • Citation Number : TS-11-SC-2025
  • Tax Payer : Deccan Holdings B V
Supreme Court

SC: Capital reduction akin to 'extinguishment'/'relinquishment' of right, tantamounts to 'transfer'; Allows capital loss

Jan 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-09-SC-2025
  • Tax Payer : Jupiter Capital Pvt. Ltd
High Court

HC: Additions not appealed, DTVSV benefit not available; DTVSV liability @100% of disputed tax

Jan 09, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-08-HC-2025(BOM)
  • Tax Payer : Umesh Navnitlal Shah HUF
High Court

HC: No grounds for interference in writ jurisdiction, grounds can be raised in assessment/appellate proceedings

Jan 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-05-HC-2025(BOM)
  • Tax Payer : Sanjay Ratra