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Rulings ( 12913 results )
High Court
HC: Reassessment not time-barred over mere delay in furnishing reasons if initiated timely
Apr 05, 2024
- In Favour of Assessee
- Citation Number : TS-240-HC-2024(KAR)
- Tax Payer : Bangalore Turf Club Limited
Foreign Court
FC: Swiss Court rules on ‘relevance’ of information exchanged under DTAA; Rejects ‘fishing expedition’ plea
Apr 05, 2024
- In Favour of Revenue
- Citation Number : TS-834-FC-2023(SWTZ)
- Tax Payer : X Furnishing AG
High Court
HC: Exclusion of 'Sec.80G regular registration' in CBDT Circular extending compliance timeline 'unconstitutional'
Apr 05, 2024
- In Favour of Assessee
- Citation Number : TS-237-HC-2024(MAD)
- Tax Payer : Sri Nrisimha Priya Charitable Trust
High Court
HC: Remits stay application with direction to follow NASSCOM judgment; 40% deposit 'harsher burden'
Apr 04, 2024
- In Favour of Assessee
- Citation Number : TS-235-HC-2024(DEL)
- Tax Payer : Sushen Mohan Gupta
High Court
HC: Rules on amended Sec.153C ambit, reckoning ‘relevant AYs’ & implications of monetary threshold
Apr 04, 2024
- In Favour of Both, Partially
- Citation Number : TS-232-HC-2024(DEL)
- Tax Payer : Ojjus Medicare Pvt. Ltd. & Others
High Court
HC: Reads down CBDT Order prescribing Jan'21 as eligibility threshold for old settlement applications
Apr 03, 2024
- In Favour of Assessee
- Citation Number : TS-234-HC-2024(BOM)
- Tax Payer : Sar Senapati Santaji Ghorpade Sugar Factory Ltd
High Court
HC: Placing notice on e-portal not service; Communication cannot be 'presumed'
Apr 03, 2024
- In Favour of Assessee
- Citation Number : TS-231-HC-2024(P & H)
- Tax Payer : Munjal BCU
High Court
HC: Sec.80-IC deduction allowable on unsubstantiated share capital addition prior to AY 2013-14
Apr 02, 2024
- In Favour of Assessee
- Citation Number : TS-230-HC-2024(DEL)
- Tax Payer : Valley Iron & Steel Co.Ltd
High Court
HC: Company's leasehold land includible for valuing cost of shares for transferor's capital gains
Apr 02, 2024
- In Favour of Assessee
- Citation Number : TS-229-HC-2024(J & K)
- Tax Payer : Dr. Karan Singh
High Court
HC: Expounds on ambit of Ashish Agarwal judgment; Follows Constitution Bench judgment on Art.142
Apr 01, 2024
- In Favour of Assessee
- Citation Number : TS-228-HC-2024(DEL)
- Tax Payer : Anindita Sengupta
High Court
HC: New regime mandates reassessment basis 'audit objection'; Rejects 'change of opinion' plea
Apr 01, 2024
- In Favour of Assessee
- Citation Number : TS-226-HC-2024(KER)
- Tax Payer : Sree Narayana Guru Memorial Educational And Cultural Trust
Income tax Appellate Tribunal
ITAT: Disallowance of Chapter VI-A deductions in ITR-processing effective from 2021, not retrospective
Mar 30, 2024
- In Favour of Assessee
- Citation Number : TS-222-ITAT-2024(NAG)
- Tax Payer : Food Corporation of India Employees Co-op. Credit Society Limited
Income tax Appellate Tribunal
ITAT: Services by partner's relative not doubted; Salary allowable as neither excessive nor unreasonable
Mar 30, 2024
- In Favour of Assessee
- Citation Number : TS-224-ITAT-2024(Ahd)
- Tax Payer : M S Hostel
High Court
HC: Automatic release of seized asset not mandatory on expiry of 120 days
Mar 30, 2024
- In Favour of Revenue
- Citation Number : TS-214-HC-2024(ALL)
- Tax Payer : Dipak Kumar Agarwal
High Court
HC: Rejects reassessment as investor not involved in sham transaction alleged against JM Financial
Mar 30, 2024
- In Favour of Assessee
- Citation Number : TS-225-HC-2024(BOM)
- Tax Payer : Karan Maheshwari
High Court
HC: 'Change of opinion' inbuilt check against reassessment; Live link between material & belief sine qua non
Mar 30, 2024
- In Favour of Assessee
- Citation Number : TS-221-HC-2024(BOM)
- Tax Payer : Vibrant Securities Pvt. Ltd
Foreign Court
FC: Dutch Court holds interpretation of treaty text lacking clarity cannot be detrimental to taxpayer
Mar 28, 2024
- In Favour of Assessee
- Citation Number : TS-833-FC-2023(NETH)
- Tax Payer : Anonymous
High Court
HC: Directs Interim Board to pass settlement order basis ITSC’s decision & Member’s affidavit
Mar 28, 2024
- In Favour of Assessee
- Citation Number : TS-217-HC-2024(GUJ)
- Tax Payer : Gagjibhai Bhurabhai Koshiya & Ors
Income tax Appellate Tribunal
ITAT: Third Member holds CCTV footage & Sec.132(4) statement not conclusive on demonetised cash deposits
Mar 28, 2024
- In Favour of Assessee
- Citation Number : TS-223-ITAT-2024(DEL)
- Tax Payer : D.L. Heera Bhai Jewellery Arcade Pvt. Ltd
High Court
HC: Document's photocopy lacks evidentiary value, not reliable unless corroborated by other evidence
Mar 27, 2024
- In Favour of Assessee
- Citation Number : TS-220-HC-2024(DEL)
- Tax Payer : Rashmi Rajiv Mehta