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Rulings ( 13457 results )

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High Court

HC: Distinguishes Hexaware; Reassessment valid even if initiated by JAO

Oct 29, 2024
  • In Favour of Revenue
  • Citation Number : TS-797-HC-2024(DEL)
  • Tax Payer : T.K.S. Builders Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Section 56(2)(vii)(c)(ii) not attracted to shares received under amalgamation scheme, not transfer u/s 47(ii)

Oct 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-796-ITAT-2024(Rjt)
  • Tax Payer : Kruti Rajesh Doshi
High Court

HC: Remedy for claims against deceased Assessee before Insolvency Court; Orders in deceased name invalid

Oct 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-795-HC-2024(MAD)
  • Tax Payer : A. Sai Siva Jyothi
High Court

HC: Reprimands CIT(A) over non-adjudication of appeal pending for more than 8 years; Directs disposal within 3 months

Oct 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-793-HC-2024(BOM)
  • Tax Payer : City Centre Mall Nashik Pvt. Ltd
Income tax Appellate Tribunal

ITAT: DSIR certifies Sec.35(2AB) scientific expense, disallowance of deduction or further scrutiny not valid by AO

Oct 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-794-ITAT-2024(CHNY)
  • Tax Payer : MRF Limited
Income tax Appellate Tribunal

ITAT: Allows FTC to Amarchand Mangaldas on tax withheld in Japan on professional legal fees

Oct 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-790-ITAT-2024(Mum)
  • Tax Payer : Amarchand Mangaldas & Suresh A Shroff & Co.
Income tax Appellate Tribunal

ITAT: Sales, marketing services rendered abroad by NR-agent not FTS, not liable to TDS

Oct 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-787-ITAT-2024(CHNY)
  • Tax Payer : Spel Semiconductor Limited
High Court

HC: Income correctly categorized as ‘income from business’, principle of consistency to be followed

Oct 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-781-HC-2024(BOM)
  • Tax Payer : National Leasing Limited
Foreign Court

FC: Netherlands Court rules Individuals becoming US Residents for Personal Reasons entitled to ‘Government Service’ Article Exemption

Oct 25, 2024
  • In Favour of Assessee
  • Citation Number : TS-844-FC-2023(NETH)
  • Tax Payer : Anonymous
Income tax Appellate Tribunal

ITAT: Clarifies year of taxability of unutilized amount in Cap. Gains Account Scheme

Oct 25, 2024
  • In Favour of Assessee
  • Citation Number : TS-791-ITAT-2024(RAI)
  • Tax Payer : Digamber Madhav Chaudhary
High Court

HC: Gujarat HC reads riot act to IT Dept. over CIT(A) case pile-up; Orders no recovery from petitioners

Oct 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-789-HC-2024(GUJ)
  • Tax Payer : Om Vision Infraspace Private Limited
Income tax Appellate Tribunal

ITAT: Assessee not liable for DVO's lapse on delay in report submission; Stamp duty valuation indicative of price

Oct 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-788-ITAT-2024(CTK)
  • Tax Payer : Lalit Kumar Jalan
High Court

HC: Assessee cannot be denied personal hearing basis SOP; SOP solely apply to Revenue

Oct 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-786-HC-2024(P & H)
  • Tax Payer : Reena Garg
Income tax Appellate Tribunal

ITAT: Free import of assets for testing purposes, no benefit u/s28(iv) to Assessee; Deletes addition

Oct 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-784-ITAT-2024(Bang)
  • Tax Payer : Samsung R&D Institute India - Bangalore Pvt. Ltd
Supreme Court

SC: Quashes FIR against Bank officials for misinterpreting IT Dept.'s bank locker instructions

Oct 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-780-SC-2024
  • Tax Payer : HDFC Bank Ltd.
High Court

HC: Sec.12A registration not disposed in 6months, does not create deeming fiction for granting registration

Oct 22, 2024
  • In Favour of Revenue
  • Citation Number : TS-783-HC-2024(BOM)
  • Tax Payer : Dr. Kasliwal Medical Care & Research Foundation
Income tax Appellate Tribunal

ITAT: Software updates supply & support services, not FIS u/Art.12(4)(b); Rejects trial & error method

Oct 22, 2024
  • In Favour of Assessee
  • Citation Number : TS-782-ITAT-2024(DEL)
  • Tax Payer : Attachmate Corporation
Income tax Appellate Tribunal

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

Oct 22, 2024
  • In Favour of Assessee
  • Citation Number : TS-779-ITAT-2024(CHNY)
  • Tax Payer : Asianet Star Communications Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Capital reduction already examined during assessment proceedings, quashes proceedings u/s 263

Oct 21, 2024
  • In Favour of Assessee
  • Citation Number : TS-778-ITAT-2024(HYD)
  • Tax Payer : Menzies Bobba Ground Handling Services Private Ltd
Supreme Court

SC: Copy of SC order recalling Ganpati Dealcom judgment

Oct 21, 2024
  • In Favour of Revenue
  • Citation Number : TS-775-SC-2024
  • Tax Payer : Ganpati Dealcom Pvt. Ltd