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Rulings ( 13227 results )

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High Court

HC: Judicial conscience 'pricked', Bombay HC adopts different approach to Hexaware like re-assessment cases

Sep 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-668-HC-2024(BOM)
  • Tax Payer : JD Printers Pvt. Ltd
High Court

HC: Directs Revenue to accept revised return, process refund, in line with Art.265 of Constitution

Sep 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-666-HC-2024(DEL)
  • Tax Payer : Hari Kishan Sharma
Income tax Appellate Tribunal

ITAT: Reassessment notice issued by JAO, without jurisdiction; Dismisses appeal, follows Hexaware Technologies

Sep 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-665-ITAT-2024(Mum)
  • Tax Payer : Amcor Flexibles India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Transfer u/s2(47)(iv) on execution of JDA, income taxable in year of transfer

Sep 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-664-ITAT-2024(Bang)
  • Tax Payer : Nalapad Properties
High Court

HC: Receipts from aircraft leasing not royalty, exempt under Ireland DTAA

Sep 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-663-HC-2024(DEL)
  • Tax Payer : The Milestone Aviation Asset Holding Group No. 25 Ltd
High Court

HC: Ashish Agarwal not applicable to assessee that didn't assail original Sec.148 notice

Sep 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-662-HC-2024(DEL)
  • Tax Payer : Genpact India Private Limited
High Court

HC: Mere DVO’s report sans AO’s application of mind not reason enough for reassessment

Sep 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-661-HC-2024(DEL)
  • Tax Payer : Divine Infracon Pvt Ltd
Income tax Appellate Tribunal

ITAT: Assessee entitled to DTAA benefits having managerial & operational structure in Singapore, sufficient proof of residence

Sep 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-660-ITAT-2024(DEL)
  • Tax Payer : Tyco Electronics Singapore Pte Limited
High Court

HC: Pending tax proceedings stands extinguished consequent to approval of resolution plan under IBC

Sep 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-658-HC-2024(BOM)
  • Tax Payer : Uttam Value Steels Ltd
Supreme Court

SC: Twist in software taxation controversy as Dept.’s review petition tagged with Engineering Analysis

Sep 07, 2024
  • In Favour of Assessee
  • Citation Number : TS-657-SC-2024
  • Tax Payer : ERICSSON A.B.
Income tax Appellate Tribunal

ITAT: Upholds revision on Sec.11 exemption over AO’s failure to inquire discrepancy outlined in Survey report

Sep 07, 2024
  • In Favour of Revenue
  • Citation Number : TS-648-ITAT-2024(Ahd)
  • Tax Payer : Shri Shamlaji Aarogya Seva Trust
Income tax Appellate Tribunal

ITAT: Brokerage for recovery of outstanding investment deductible u/Sec.57; Proportionate disallowance impermissible

Sep 07, 2024
  • In Favour of Assessee
  • Citation Number : TS-655-ITAT-2024(Mum)
  • Tax Payer : Deepak N Sippy
Income tax Appellate Tribunal

ITAT: Penalty levied merely as Assessee's contention not acceptable by AO untenable

Sep 07, 2024
  • In Favour of Assessee
  • Citation Number : TS-637-ITAT-2024(Mum)
  • Tax Payer : Piramal Enterprises Ltd
Income tax Appellate Tribunal

ITAT: Maintenance expenditure on residential property deductible u/s 57; Cites direct nexus with FDR interest

Sep 07, 2024
  • In Favour of Assessee
  • Citation Number : TS-643-ITAT-2024(Ahd)
  • Tax Payer : The Venus Parkland Co-Op. Housing Service Society Ltd
High Court

HC: Transfer of jurisdiction valid as incriminating documents seized from different jurisdiction

Sep 07, 2024
  • In Favour of Revenue
  • Citation Number : TS-650-HC-2024(MAD)
  • Tax Payer : Suvali Real Properties LLP
Income tax Appellate Tribunal

ITAT: SB holds Sec.115JB not applicable to 'corresponding new bank' under Banking Cos Act

Sep 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-654-ITAT-2024(Mum)
  • Tax Payer : Union Bank of India
Foreign Court

FC: Corporations subject to full tax liability under domestic law, not Ipso Facto qualify as residents under treaty

Sep 06, 2024
  • In Favour of Revenue
  • Citation Number : TS-651-FC-2024(UK)
  • Tax Payer : GE Financial Investments
High Court

HC: Central and International taxation charges subject to faceless mechanism; Follows CapitalG LP

Sep 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-647-HC-2024(BOM)
  • Tax Payer : Abhin Anilkumar Shah
Income tax Appellate Tribunal

ITAT: Allows deduction as provision made on methodology substantiated by workings & not scientific basis

Sep 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-652-ITAT-2024(CHNY)
  • Tax Payer : International Seaport Dredging Private Limited
Income tax Appellate Tribunal

ITAT: Violated principle of natural justice under BMA, denial of hearing & judicial precedents used against Assessee

Sep 06, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-649-ITAT-2024(Mum)
  • Tax Payer : Arnab Mitra