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Rulings ( 13448 results )

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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
Income tax Appellate Tribunal

ITAT: Assessee ineligible for deductions u/s 32(1)(iia), 32AC, & 32AD, electricity generation not manufacturing of article

Jan 09, 2025
  • In Favour of Revenue
  • Citation Number : TS-06-ITAT-2025(HYD)
  • Tax Payer : Hinduja National Power Corporation Limited
Income tax Appellate Tribunal

ITAT: Assessee liable for Sec. 234E penalty, belated TDS deposit, deductee not allowed credit

Jan 08, 2025
  • In Favour of Revenue
  • Citation Number : TS-04-ITAT-2025(Ahd)
  • Tax Payer : Arjanbhai Nanubhai Patel
High Court

HC: Quashes impugned orders & directs repeat exercise u/s 56(2)(vii)(c) r.w.s 50C

Jan 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-971-HC-2024(MAD)
  • Tax Payer : R. C. Kannan
Income tax Appellate Tribunal

ITAT: Validity of TRC sacrosanct, basis MLI provisions Luxembourg DTAA benefit allowable; Follows Tiger Global

Jan 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-972-ITAT-2024(DEL)
  • Tax Payer : SC Lowy P.I. (LUX) S.A.R.L.
Income tax Appellate Tribunal

ITAT: Dividend to foreign entities liable to DDT u/s 115-O & not entitled to DTAA benefit

Jan 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-03-ITAT-2025(CHNY)
  • Tax Payer : Tweezerman India Pvt. Ltd
Supreme Court

SC: Quashes prosecution as penalty proceedings were dropped & refund ordered

Jan 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-966-SC-2024
  • Tax Payer : R. P. Darrmalingam
High Court

HC: Colossal non-application of mind by JAO & abuse of authority by PCIT u/s 151, quashes Sec. 148A proceedings

Jan 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-970-HC-2024(BOM)
  • Tax Payer : C. C. Dangi & Associates
Income tax Appellate Tribunal

ITAT: Domain name registration services not royalty; Web hosting & other non-domain services, not FTS

Jan 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-02-ITAT-2025(DEL)
  • Tax Payer : GoDaddy.com, LLC
High Court

HC: Rejects plea of insufficient time to respond, being unpersuasive & afterthought; Upholds reassessment proceedings

Jan 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-969-HC-2024(DEL)
  • Tax Payer : Abhishek Bansal
Income tax Appellate Tribunal

ITAT: Disallows depreciation on intangible assets, Assessee merely a licensee & not owner of assets

Jan 06, 2025
  • In Favour of Revenue
  • Citation Number : TS-968-ITAT-2024(HYD)
  • Tax Payer : Patna Bakhtiyarpur Tollway Limited
Income tax Appellate Tribunal

ITAT: Mens rea not essential for imposing penalty for breach of civil obligations; Upholds Sec. 270A penalty

Jan 06, 2025
  • In Favour of Revenue
  • Citation Number : TS-965-ITAT-2024(Bang)
  • Tax Payer : Rashtrotthana Parishat
Income tax Appellate Tribunal

ITAT: Invocation of Sec. 14A r.w.Rule 8D bad in law sans satisfaction recorded by AO

Jan 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-964-ITAT-2024(Mum)
  • Tax Payer : Trent Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 148 notice issued beyond 3 years over improper sanction; Follows Rajeev Bansal

Jan 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-960-ITAT-2024(Mum)
  • Tax Payer : Surya Ferrous Alloys Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 271(1)(c) penalty leviable on failure to disclose capital gain income by non-resident; Remits matter

Jan 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-961-ITAT-2024(CHNY)
  • Tax Payer : Rohitkumar Nemchand Piparia
Income tax Appellate Tribunal

ITAT: Deletes penalty for delayed tax audit report submission; Accepts Assessee’s improper professional advice plea

Jan 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-963-ITAT-2024(COCH)
  • Tax Payer : Kulasekharapuram Service Co-operative Bank Ltd.
Income tax Appellate Tribunal

ITAT: 'Fradulently' earned income taxable, its recovery non-deductible; IT Dept. an 'enforcer', can't work in silos

Jan 03, 2025
  • In Favour of Revenue
  • Citation Number : TS-962-ITAT-2024(Ahd)
  • Tax Payer : Mukesh Rasiklal Shah
Income tax Appellate Tribunal

ITAT: Accountant's Valuation report discharges assessee's onus; Rule 11 UA computation sacrosanct, can't adopt other methods

Jan 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-01-ITAT-2025(JODH)
  • Tax Payer : Patel Minerals Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Directs CPC to recompute tax liability as education cess not leviable on tax rates under DTAA

Jan 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-959-ITAT-2024(CHNY)
  • Tax Payer : Sankaranarayanan Ramasubramanian