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Rulings ( 13459 results )

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High Court

HC: Sec.143(2) notice by ACIT/DCIT (Intl Tax) valid; Rule 12E does not confine CBDT powers

Oct 14, 2024
  • In Favour of Revenue
  • Citation Number : TS-759-HC-2024(DEL)
  • Tax Payer : Ambience Towers Private Limited
Income tax Appellate Tribunal

ITAT: Clarifies law on fresh deduction claims made pursuant to search

Oct 14, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-758-ITAT-2024(HYD)
  • Tax Payer : SEW Infrastructure Limited
Income tax Appellate Tribunal

ITAT: Mere pass-through funds received by Government cannot be recognised as Gujarat Tourism Corp's income

Oct 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-757-ITAT-2024(Ahd)
  • Tax Payer : Tourism Corporation of Gujarat Ltd
Income tax Appellate Tribunal

ITAT: Advances received from subsidiary for certain expenditure not deemed dividend u/s 2(22)(e), dismisses appeal

Oct 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-755-ITAT-2024(DEL)
  • Tax Payer : Uniparts India Ltd
Income tax Appellate Tribunal

ITAT: Appeal dismissal over non-payment of tax despite non-applicability of Sec.249(4)(b) as per Form 35 invalid

Oct 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-753-ITAT-2024(Ahd)
  • Tax Payer : Kantilal Laxmichand Jain
Income tax Appellate Tribunal

ITAT: Capital reserve created on amalgamation, capital in nature, not taxable as perquisite u/s 28(iv)

Oct 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-754-ITAT-2024(Mum)
  • Tax Payer : Samagra Wealthmax private Limited
Income tax Appellate Tribunal

ITAT: Technical inspection services, scanning of offshore pipeline under sea, not FTS sans ‘Make available’ fulfillment

Oct 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-742-ITAT-2024(DEL)
  • Tax Payer : Transkor Global Pte Ltd
Income tax Appellate Tribunal

ITAT: Deletes unexplained share premium addition, Assessee established source of funds & genuineness of investment

Oct 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-738-ITAT-2024(DEL)
  • Tax Payer : ACE Cabs Limited
Income tax Appellate Tribunal

ITAT: Non-initiation of Sec.270A, no ground to initiate revisionary proceedings

Oct 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-752-ITAT-2024(CHNY)
  • Tax Payer : Anitha Texcot (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Bharti Airtel not liable to TDS towards remittance of bandwidth charges & agency fee

Oct 11, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-751-ITAT-2024(DEL)
  • Tax Payer : Bharti Airtel Limited
Foreign Court

FC: Austrian Court holds Treaty Text in English Prevails Over Text in Regional Language

Oct 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-749-FC-2024(AST)
  • Tax Payer : Anonymous
High Court

HC: Sec. 244A interest payable till order of payment instead of date of refund order

Oct 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-750-HC-2024(DEL)
  • Tax Payer : Nokia Solutions and Networks India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Late fees u/s 234E & intimation u/s 200A not applicable to AYs prior to June 2015

Oct 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-746-ITAT-2024(Mum)
  • Tax Payer : Balaji Graphics Art Pvt Ltd
Income tax Appellate Tribunal

ITAT: Foreign tax credit to be granted if Form 67 filed belatedly but prior to 143(1) order

Oct 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-745-ITAT-2024(HYD)
  • Tax Payer : Ramesh Babu Jasti Gandipet
High Court

HC: Sec.148 notice by JAO valid, as proceedings basis information received during search

Oct 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-744-HC-2024(GUJ)
  • Tax Payer : Talati And Talati LLP
Income tax Appellate Tribunal

ITAT: Substantial justice to prevail over technical considerations for condonation of delay, allows appeal

Oct 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-743-ITAT-2024(Mum)
  • Tax Payer : Dhoot Industrial Finance Ltd
Income tax Appellate Tribunal

ITAT: Maximum surcharge rate applies for MMR for Pvt. discretionary trust; CPC empowered to compute correct tax

Oct 09, 2024
  • In Favour of Revenue
  • Citation Number : TS-741-ITAT-2024(Mum)
  • Tax Payer : Aradhya Jain Trust
High Court

HC: Anonymous donations to Shridi Sai Baba trust eligible u/s115BBC(2)(b); Sec.80G & Sec.115BBC(2)(b) independent provisions

Oct 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-740-HC-2024(BOM)
  • Tax Payer : Shree Sai Baba Sansthan Trust – Shirdi
Income tax Appellate Tribunal

ITAT: Findings under Income tax proceedings not binding under BMA, as BMA taxes undisclosed income

Oct 08, 2024
  • In Favour of Assessee
  • Citation Number : TS-739-ITAT-2024(Mum)
  • Tax Payer : Captain Vilas Waman Katre
Income tax Appellate Tribunal

ITAT: CIT(A) exceeded in powers, in contravention to Sec.251, remands back to CIT(A)

Oct 08, 2024
  • In Favour of Assessee
  • Citation Number : TS-737-ITAT-2024(Mum)
  • Tax Payer : Jyoti Prakash Deshmukh