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Rulings ( 12916 results )

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High Court

HC: Upholds constitutionality of distinction between Govt. & other employees for leave encashment exemption

Mar 01, 2024
  • In Favour of Revenue
  • Citation Number : TS-146-HC-2024(PAT)
  • Tax Payer : Purnendu Shekhar Sinha
Foreign Court

FC: Pakistan’s Supreme Court holds Shipping Co.’s incidental incomes eligible for Art.8 benefit

Mar 01, 2024
  • In Favour of Assessee
  • Citation Number : TS-145-FC-2024(PAK)
  • Tax Payer : A.P. Moller Maersk
Income tax Appellate Tribunal

ITAT: Deletes Sec.68 addition of Rs.223 Cr. as Assessee discharged onus by additional evidence

Mar 01, 2024
  • In Favour of Assessee
  • Citation Number : TS-144-ITAT-2024(Mum)
  • Tax Payer : Next Avenue Ventures Pvt. Ltd
Supreme Court

SC: Art.142 cannot defeat natural justice principles; Rejects automatic lapse of HC stay orders

Feb 29, 2024
  • In Favour of Assessee
  • Citation Number : TS-142-SC-2024
  • Tax Payer : High Court Bar Association, Allahabad
Income tax Appellate Tribunal

ITAT: Mobile number '9999999999' in ITR, no ground to deny treaty benefits to ADIA

Feb 29, 2024
  • In Favour of Assessee
  • Citation Number : TS-140-ITAT-2024(Mum)
  • Tax Payer : Abu Dhabi Investment Authority
Supreme Court

SC: Dismisses Sugar Cooperatives' review petitions on deductibility of 'excessive' sugarcane purchase price

Feb 29, 2024
  • In Favour of Revenue
  • Citation Number : TS-138-SC-2024
  • Tax Payer : Sharad Sahakari Sakhar Karkhana Ltd
High Court

HC: Sec.148 notice, post-Ashish Agarwal, not saved by Sec.149(1)-fifth proviso if barred by first proviso

Feb 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-137-HC-2024(BOM)
  • Tax Payer : Godrej Industries Ltd
Supreme Court

SC: Telco's contracts with SIM Card distributors lack 'principal-agent' character; Distinguishes Singapore Airlines judgment

Feb 28, 2024
  • In Favour of Assessee
  • Citation Number : TS-135-SC-2024
  • Tax Payer : Bharti Airtel Ltd
High Court

HC: Dismisses writ petition challenging assessment & penalty over disallowance of Rs.234 Cr. gold purchase

Feb 28, 2024
  • In Favour of Revenue
  • Citation Number : TS-136-HC-2024(MAD)
  • Tax Payer : Mundhra Exim Private Limited
Income tax Appellate Tribunal

ITAT: Chinese Co.’s receipts for software embedded in MG cars not royalty; Follows Engineering Analysis

Feb 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-134-ITAT-2024(DEL)
  • Tax Payer : SAIC Motor Overseas Intelligent Mobility Technology Co. Ltd
District Court

DC: Discharges accused from prosecution since not director during TDS-default year

Feb 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-133-DC-2024(DEL)
  • Tax Payer : Vihan Networks Ltd
Income tax Appellate Tribunal

ITAT: Rejects NAV method for valuing Optionally Convertible Preference Shares under Sec.56(2)(viib)

Feb 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-124-ITAT-2024(RAI)
  • Tax Payer : Avinash Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Beneficial owner with control & influence on lender & borrower, attracts 'Sec.2(22)(e) second limb'

Feb 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-130-ITAT-2024(Kol)
  • Tax Payer : Apeejay Surrendra Management Services Pvt. Ltd
High Court

HC: Lexis Nexis subscription fee neither royalty nor FTS/FIS under India-US DTAA

Feb 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-129-HC-2024(DEL)
  • Tax Payer : Relx Inc
Income tax Appellate Tribunal

ITAT: Shares worth Rs.144 Cr. against right to use land 'revenue receipt', basis third party transaction

Feb 26, 2024
  • In Favour of Revenue
  • Citation Number : TS-125-ITAT-2024(DEL)
  • Tax Payer : Fertilizer Corporation of India Ltd
Income tax Appellate Tribunal

ITAT: Upholds revision of ICICI’s forex fluctuation & inflation claim against overseas investment sale/reduction

Feb 26, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-128-ITAT-2024(Mum)
  • Tax Payer : ICICI Bank Ltd
Supreme Court

SC: Dismisses Revenue's SLP against Apple India's 'provision for warranty' claim

Feb 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-127-SC-2024
  • Tax Payer : Apple India Pvt. Ltd
High Court

HC: Revision application filed within extended 'specified date' constitutes pendency; Allows VsV benefit

Feb 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-120-HC-2024(DEL)
  • Tax Payer : Kaajal Real Estate And Consultants Private Limited
Income tax Appellate Tribunal

ITAT: Possession of transport vehicles sufficient for Sec.194C-TDS exception; Ownership not essential

Feb 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-115-ITAT-2024(JODH)
  • Tax Payer : Adhunik Khanan VA Parivahan Theka Sahakari Samiti Limited
Income tax Appellate Tribunal

ITAT: Quashes revision as accounting treatment of lease equalisation charge AS-19 compliant

Feb 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-121-ITAT-2024(CHNY)
  • Tax Payer : FCA Engineering – India Pvt. Ltd