Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 13459 results )

Filters
High Court

HC: Reiterates legal position on 'substantial question of law', no dispute over genuineness of loss

Sep 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-713-HC-2024(KAR)
  • Tax Payer : Jupiter Enterainment Ventures (P)Ltd
High Court

HC: Amendment to Sec.14A prospective in nature, follows Era Infrastructure, reprimands ITAT

Sep 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-718-HC-2024(GAUH)
  • Tax Payer : Williamson Financial Services Limited
Supreme Court

SC: Copy of SC order dismissing SLP in software taxation issue, noting Revenue's concession

Sep 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-719-SC-2024
  • Tax Payer : Net App BV
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Cash seized substantively proved to be belonging to the beneficial owner

Sep 27, 2024
  • In Favour of Revenue
  • Citation Number : TS-717-PBPTAT-2024(DEL)
  • Tax Payer : Rahul Shah
Foreign Court

FC: SC of Israel holds non-discrimination basis nationality triggers only if levy on foreign national

Sep 27, 2024
  • In Favour of Revenue
  • Citation Number : TS-1066-FC-2022(ISR)
  • Tax Payer : Lo-Ban Resources Ltd, Dekal Foreign Workers Ltd and CG Personnel Services KA 2005 Ltd
High Court

HC: Proceedings on ceased entity unsustainable, incurable u/s 292B; Follows Maruti Suzuki

Sep 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-715-HC-2024(DEL)
  • Tax Payer : International Hospital Limited
High Court

HC: Abhisar Buildwell ratio no 'carte blanche' for Revenue to overcome statutory bar on reassessments

Sep 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-714-HC-2024(DEL)
  • Tax Payer : ARN Infrastructures India Limited
Income tax Appellate Tribunal

ITAT: Delay in filing appeal not attributable to taxpayer, intimation u/s143(1) received after 4036 days, delay condoned

Sep 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-709-ITAT-2024(Mum)
  • Tax Payer : Canadian Kay Pump Ltd
High Court

HC: Employees not liable for deposit of TDS on employer’s failure, breach of Sec.205

Sep 25, 2024
  • In Favour of Assessee
  • Citation Number : TS-712-HC-2024(BOM)
  • Tax Payer : Aslam Checkar
High Court

HC: Remits issue, if forex loss on loan for acquiring assets within India not capital, de-hors Sec.43A

Sep 25, 2024
  • In Favour of Assessee
  • Citation Number : TS-711-HC-2024(BOM)
  • Tax Payer : Galaxy Surfactants Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 158BC basis presumption of practice prevalent in industry, no concrete evidence

Sep 25, 2024
  • In Favour of Assessee
  • Citation Number : TS-710-ITAT-2024(Ahd)
  • Tax Payer : Yash Organics Ltd
Supreme Court

SC: Dismisses assessee's SLP in penny stock transaction case involving 'bogus' capital gains claim

Sep 24, 2024
  • In Favour of Revenue
  • Citation Number : TS-707-SC-2024
  • Tax Payer : Manoj Jain (Hindu Undivided Family)
Income tax Appellate Tribunal

ITAT: Income from sale of MEIS scrips not income u/s 2(24)(xviii) but non-taxable capital receipts

Sep 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-706-ITAT-2024(CHNY)
  • Tax Payer : Eastman Exports Global Clothing (P) Ltd
High Court

HC: No reward under Informants Reward Scheme, information already examined under assessment

Sep 23, 2024
  • In Favour of Revenue
  • Citation Number : TS-705-HC-2024(DEL)
  • Tax Payer : Mohinder Pal Singh Bhasin
High Court

HC: Claim already adjudicated by Court cannot be reassessed on grounds of third proviso to Sec. 147

Sep 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-704-HC-2024(BOM)
  • Tax Payer : Sesa Sterlite Limited (Formerly known as Sesa Goa Limited)
High Court

HC: HUL-Glaxo 'Horlicks' transaction 'debatable' issue; Questions ITAT's Mahindra ratio on S. 201 limitation

Sep 23, 2024
  • In Favour of Revenue
  • Citation Number : TS-703-HC-2024(BOM)
  • Tax Payer : Hindustan Unilever Ltd
Supreme Court

SC: Dismisses software taxation SLP of Revenue, relies on Engineering Analysis & review petition order

Sep 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-702-SC-2024
  • Tax Payer : Microsoft Regional Sales Pte. Ltd
High Court

HC: Reiterates no time limit for compounding application, rejects 'habitual' offender argument

Sep 23, 2024
  • In Favour of Assessee
  • Citation Number : TS-701-HC-2024(MAD)
  • Tax Payer : Kabir Ahmed Shakir
Income tax Appellate Tribunal

ITAT: Non-adjudication of issues on merits falling foul of Section 250(6), CIT(A) to pass speaking order

Sep 21, 2024
  • In Favour of Assessee
  • Citation Number : TS-694-ITAT-2024(Bang)
  • Tax Payer : Manohars Catering
Income tax Appellate Tribunal

ITAT: Affirms Sec.80IA deduction claimed by government contractor through revised return

Sep 21, 2024
  • In Favour of Assessee
  • Citation Number : TS-687-ITAT-2024(LKW)
  • Tax Payer : Apco Infratech Pvt. Ltd