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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
Supreme Court

SC: Revenue’s reasons for 608 days 'gross delay' unacceptable; Dismisses SLP

Mar 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-180-SC-2024
  • Tax Payer : Orissa Power Generation Corporation Ltd
High Court

HC: Compensates for delay in additional interest on refund; Warns Revenue of contempt proceedings

Mar 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-179-HC-2024(BOM)
  • Tax Payer : Laqshya Media Limited
High Court

HC: Harshad Mehta scam's 'gravity' no reason to travel beyond evidence; Upholds ITAT order

Mar 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-177-HC-2024(BOM)
  • Tax Payer : Bhupendra Champaklal Delal
High Court

HC: Directs processing of NRI's delayed ITRs; Accepts COVID-19 as 'genuine hardship'

Mar 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-178-HC-2024(MAD)
  • Tax Payer : Shri Nivas
Income tax Appellate Tribunal

ITAT: Schools using Cambridge/IB 'brand' cannot be 'incidental'; Revenue to examine invoices

Mar 12, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-176-ITAT-2024(Ahd)
  • Tax Payer : International Education & Research Foundation
High Court

HC: FTS requires 'specialised & customised' technological knowledge transfer; Directs re-adjudication of Sec.197 application

Mar 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-175-HC-2024(DEL)
  • Tax Payer : SFDC Ireland Limited
High Court

HC: Revenue bound by CBDT's 'Digital Evidence Investigation Manual'; Directs re-adjudication in post-search assessment

Mar 11, 2024
  • In Favour of Assessee
  • Citation Number : TS-174-HC-2024(MAD)
  • Tax Payer : Saravana Selvarathnam Retails Private Limited
High Court

HC: Upholds rectification initiated on issues not considered during 'limited scrutiny' assessment

Mar 11, 2024
  • In Favour of Revenue
  • Citation Number : TS-139-HC-2024(MAD)
  • Tax Payer : Sabari Alloys & Metals India Private Limited
Income tax Appellate Tribunal

ITAT: Allows Assessee to approach CBDT where ITR-5 mistakenly filed instead of ITR-7

Mar 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-155-ITAT-2024(Ahd)
  • Tax Payer : Parth Pragati Mandal
Income tax Appellate Tribunal

ITAT: Absent cogent material, LTCG not bogus despite drastic spike in share price

Mar 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-829-ITAT-2023(DEL)
  • Tax Payer : Sarika Bindal
Income tax Appellate Tribunal

ITAT: US hotelier's Marketing Contribution & Reservation Fees, not royalty; Distinguishes Marriott ruling

Mar 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-162-ITAT-2024(Mum)
  • Tax Payer : Six Continents Hotels, Inc.
High Court

HC: Absent perversity, substantial question of law do not arise on ITAT's factual finding

Mar 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-170-HC-2024(MP)
  • Tax Payer : Surya Infraventure P. Ltd
High Court

HC: Mere "Yes" by PCIT while granting approval for reassessment proceedings, insufficient

Mar 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-169-HC-2024(DEL)
  • Tax Payer : Pioneer Town Planners Pvt. Ltd
High Court

HC: Income from leasing equipment for mineral oil exploration not royalty since covered by Sec.44BB

Mar 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-164-HC-2024(DEL)
  • Tax Payer : UMW Sher (L) Limited
High Court

HC: Upholds 'No PE' finding for ESPN Mauritius from sports channel distribution; Rejects royalty plea

Mar 08, 2024
  • In Favour of Assessee
  • Citation Number : TS-173-HC-2024(DEL)
  • Tax Payer : Espn Star Sports Mauritius S.N.C Et Compagnie
Income tax Appellate Tribunal

ITAT: Lands big blow to Congress, rejects its stay application as 'meritless'

Mar 08, 2024
  • In Favour of Revenue
  • Citation Number : TS-171-ITAT-2024(DEL)
  • Tax Payer : Indian National Congress
Foreign Court

FC: Canadian Court holds 'share borrowers' not beneficial owners of dividend, ineligible for treaty benefits

Mar 08, 2024
  • In Favour of Revenue
  • Citation Number : TS-830-FC-2023(CAN)
  • Tax Payer : Husky Energy Inc.