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Rulings ( 12913 results )

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Income tax Appellate Tribunal

ITAT: Rejects 'colourable device' finding in agricultural land transaction basis real intention of parties

Mar 19, 2024
  • In Favour of Assessee
  • Citation Number : TS-196-ITAT-2024(Bang)
  • Tax Payer : SPR Spirits Private Limited
Income tax Appellate Tribunal

ITAT: NFAC's casual approach on material facts vitiates entire justice system; Quashes reassessment

Mar 19, 2024
  • In Favour of Assessee
  • Citation Number : TS-199-ITAT-2024(Mum)
  • Tax Payer : Reporter Family Private Trust
High Court

HC: Sec.153C assessment limitation not shortened by Super Malls; FA 2022 'books of account' amendment retrospective

Mar 18, 2024
  • In Favour of Revenue
  • Citation Number : TS-198-HC-2024(MAD)
  • Tax Payer : LKS Gold House Private Limited
High Court

HC: Waives 10% pre-deposit condition as 10% demand already paid; Modifies Single Judge's order

Mar 18, 2024
  • In Favour of Assessee
  • Citation Number : TS-197-HC-2024(MAD)
  • Tax Payer : The Salem Urban Co-operative Bank limited
High Court

HC: Revenue's stay powers 'discretionary', not 'cabined' by CBDT OMs; Rejects 20% pre-deposit as prerequisite

Mar 18, 2024
  • In Favour of Assessee
  • Citation Number : TS-195-HC-2024(DEL)
  • Tax Payer : National Association Of Software And Services Companies (NASSCOM)
High Court

HC: Confirms attachment of property for tax recovery; Explains third party's right

Mar 16, 2024
  • In Favour of Revenue
  • Citation Number : TS-183-HC-2024(MAD)
  • Tax Payer : K. N. Subramaniam
Income tax Appellate Tribunal

ITAT: Beneficial owner of FCCD interest eligible for treaty benefit; Rejects 'back-to-back transactions' plea

Mar 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-157-ITAT-2024(CHNY)
  • Tax Payer : Worldpart Limited
High Court

HC: Disallows refund adjustment sans Sec. 245 intimation and non-adjudication of stay application

Mar 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-172-HC-2024(BOM)
  • Tax Payer : Avana Global FZCO
High Court

HC: Quashes reassessment notice issued basis accepted IDS declaration, finds change of opinion

Mar 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-188-HC-2024(BOM)
  • Tax Payer : Gaurang Manhar Gandhi
High Court

HC: Quashes reassessment on non-existent firm, Revenue was informed of conversion to company

Mar 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-160-HC-2024(MAD)
  • Tax Payer : NRP Projects P. Ltd
Supreme Court

SC: Dismisses Assessee's review petition against judgment upholding revision for 'tax loss'

Mar 15, 2024
  • In Favour of Revenue
  • Citation Number : TS-194-SC-2024
  • Tax Payer : Paville Project Pvt. Ltd
High Court

HC: Sans Revenue's application of mind, reassessment proceedings based on DG-GST report invalid

Mar 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-191-HC-2024(BOM)
  • Tax Payer : Feng Shui Realtors Pvt. Ltd
Foreign Court

FC: Peru​vian Court ​​holds entity shifting domicile eligible for treaty benefit on capital gains

Mar 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-1063-FC-2022(PERU)
  • Tax Payer : Anonymous
Income tax Appellate Tribunal

ITAT: Sec.80G timeline for renewing registration 'directory'; Draws parity with Sec.12A registration

Mar 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-190-ITAT-2024(CHNY)
  • Tax Payer : CIT-1982 Charitable Trust
Income tax Appellate Tribunal

ITAT: CA misused Assessee's KYC in Syndicate Bank scam; Deletes Rs.2.47 Cr. addition

Mar 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-189-ITAT-2024(JODH)
  • Tax Payer : Pradeep Nimawat
High Court

HC: Relegates parties facing detailed SCN & provisional attachment under Benami Act to statutory remedy

Mar 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-187-HC-2024(MP)
  • Tax Payer : Santosh Bhadoriya
Income tax Appellate Tribunal

ITAT: No Virtual PE of Clifford Chance, relies on India's stance on BEPS Report

Mar 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-186-ITAT-2024(DEL)
  • Tax Payer : Clifford Chance PTE Ltd
Income tax Appellate Tribunal

ITAT: Deletes Rs.119 Cr. 'hawala' addition on Alchemist Group Co. for FDI from Cyprus fund

Mar 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-184-ITAT-2024(DEL)
  • Tax Payer : Alchemist Touchnology
Income tax Appellate Tribunal

ITAT: IT Co. taxable for Tech Park floor rent as ‘house property’, not ‘business’

Mar 14, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-182-ITAT-2024(Mum)
  • Tax Payer : Directi Internet Solutions Pvt Ltd
High Court

HC: Congress at liberty to approach ITAT for stay as 48% demand recovered

Mar 13, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-181-HC-2024(DEL)
  • Tax Payer : Indian National Congress