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Rulings ( 12913 results )

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Income tax Appellate Tribunal

ITAT: Shell International's intra-group services not FTS as 'make available' clause not satisfied

Mar 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-219-ITAT-2024(Ahd)
  • Tax Payer : Shell International B.V.
Income tax Appellate Tribunal

ITAT: Deletes Google Ireland's Rs.8,600 Cr. addition; 'AdWords rights' receipts from Google India not royalty

Mar 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-218-ITAT-2024(Bang)
  • Tax Payer : Google Ireland Ltd
High Court

HC: Upholds proceedings & provisional attachment order against alleged Benamidar involving 37 immovable properties

Mar 26, 2024
  • In Favour of Revenue
  • Citation Number : TS-216-HC-2024(CAL)
  • Tax Payer : Krishna Sudama Marketing Private Limited
Income tax Appellate Tribunal

ITAT: No profit attributable to alleged PE since remunerated at ALP; Follows Morgan Stanley

Mar 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-211-ITAT-2024(DEL)
  • Tax Payer : AB Sciex Pte Ltd
Income tax Appellate Tribunal

ITAT: Rejects Revenue's reliance on BEPS Action 7; Holds no DAPE sans authority to conclude contract

Mar 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-215-ITAT-2024(DEL)
  • Tax Payer : UK Grid Solution Limited
High Court

HC: Upholds reassessment since no variation in foundational material behind reasons recorded & supplied

Mar 25, 2024
  • In Favour of Revenue
  • Citation Number : TS-207-HC-2024(DEL)
  • Tax Payer : Seema Gupta
Income tax Appellate Tribunal

ITAT: Write-off of non-rural advances deductible without adjusting bad rural advances provision

Mar 25, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-213-ITAT-2024(CHNY)
  • Tax Payer : City Union Bank Limited
High Court

HC: Taxing surrendered income sans incriminating material 'debatable', outside scope of Sec.154

Mar 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-204-HC-2024(GUJ)
  • Tax Payer : Setco Automotive Ltd
High Court

HC: Upholds revision over lack of inquiry on loan transactions despite DDIT (Inv.) report

Mar 23, 2024
  • In Favour of Revenue
  • Citation Number : TS-209-HC-2024(DEL)
  • Tax Payer : Paramount Propbuild Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sans accrual, rejects taxability of notional interest; Follows ‘real income’ theory

Mar 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-193-ITAT-2024(Mum)
  • Tax Payer : Kesar Terminals and Infrastructure Ltd
High Court

HC: Quashes assessment order passed on non-existing company; Follows Maruti over Mahagun judgment

Mar 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-200-HC-2024(MAD)
  • Tax Payer : Pharmazell (India) Private Limited
High Court

HC: Ex gratia bonus in excess of ‘statutory bonus’ allowable as business expenditure

Mar 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-192-HC-2024(BOM)
  • Tax Payer : Indian Express Newspapers (Bombay) Ltd
High Court

HC: Congress approached Writ Court at 'fag end' of Sec.153B limitation; Upholds Sec.153C proceedings

Mar 22, 2024
  • In Favour of Revenue
  • Citation Number : TS-212-HC-2024(DEL)
  • Tax Payer : Indian National Congress
Foreign Court

FC: Italian Supreme Court allows treaty benefit despite no income-tax in source state

Mar 22, 2024
  • In Favour of Assessee
  • Citation Number : TS-832-FC-2023(ITL)
  • Tax Payer : Alessandro Fiaschi
Income tax Appellate Tribunal

ITAT: Mauritian Co. holding TRC entitled to treaty benefits basis Azadi Bachao & grandfathering clause

Mar 22, 2024
  • In Favour of Assessee
  • Citation Number : TS-210-ITAT-2024(DEL)
  • Tax Payer : Norwest Venture Partners X-Mauritius
High Court

HC: Stays demand without 20% pre-deposit until appeal disposal; CIT(A) gets 3 months

Mar 21, 2024
  • In Favour of Assessee
  • Citation Number : TS-208-HC-2024(P & H)
  • Tax Payer : Anheuser Busch InBev India Ltd
Income tax Appellate Tribunal

ITAT: Special Bench holds Firm ineligible for Schedule Tribe tax-exemption basis Partners’ eligibility

Mar 21, 2024
  • In Favour of Revenue
  • Citation Number : TS-206-ITAT-2024(GAU)
  • Tax Payer : Hotel Centre Point
High Court

HC: Quashes post-Abhisar Buildwell reassessment proceedings; Rejects Revenue's 'Sec.150(1)' plea

Mar 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-203-HC-2024(DEL)
  • Tax Payer : Orchid Infrastructure Developers Pvt Ltd
High Court

HC: Quashes reassessment proceedings against foreign investor; Follows Angelantoni judgment

Mar 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-202-HC-2024(DEL)
  • Tax Payer : AL Amin Investments Limited
Supreme Court

SC: Condones Revenue's 624 days SLP-filing delay; Follows Ganpati Dealcom & disposes of SLP

Mar 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-201-SC-2024
  • Tax Payer : Nexus Feeds Ltd & Ors