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Rulings ( 12901 results )

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Supreme Court

SC: Dismisses Revenue's SLP against quashing of Sec.271C penalty SCN for 9 years delay

Feb 19, 2024
  • In Favour of Assessee
  • Citation Number : TS-110-SC-2024
  • Tax Payer : Clix Capital Services Private Limited
Income tax Appellate Tribunal

ITAT: IBM's employee holding UK-TRC eligible for treaty benefits on salary earned in UK

Feb 17, 2024
  • In Favour of Assessee
  • Citation Number : TS-93-ITAT-2024(Kol)
  • Tax Payer : Debarghya Chattopadhaya
Income tax Appellate Tribunal

ITAT: Stamp value on sale-agreement date relevant for Sec.56(2)(vii)(b) valuation, applies proviso

Feb 17, 2024
  • In Favour of Assessee
  • Citation Number : TS-109-ITAT-2024(DEL)
  • Tax Payer : Shyamkumar Madhavdas Chugh
Income tax Appellate Tribunal

ITAT: Offshore equipment supply to BPCL on FOB basis non-taxable, Rejects Sec.44BB plea

Feb 17, 2024
  • In Favour of Assessee
  • Citation Number : TS-82-ITAT-2024(DEL)
  • Tax Payer : Air Liquide Global EC Germany GMBH
Income tax Appellate Tribunal

ITAT: Non-supply of assessment records to Assessee violates natural justice; Remands appeal

Feb 17, 2024
  • In Favour of Assessee
  • Citation Number : TS-75-ITAT-2024(CHANDI)
  • Tax Payer : International Customer Related Management Services P.Ltd
High Court

HC: Applies 'prudent person' test on reason to believe for income escaping assessment

Feb 17, 2024
  • In Favour of Assessee
  • Citation Number : TS-86-HC-2024(BOM)
  • Tax Payer : Sun Tan Trading Co. Ltd
Foreign Court

FC: Pakistan's HC gives Art.8 benefit on income from container detention & services, termination handling

Feb 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-871-FC-2019
  • Tax Payer : A.P. Moller Maersk
High Court

HC: Chargeability to tax ‘paramount’ for Sec.195-TDS on purchases; Non-discrimination clause applicable to Sec.40(a)(i)

Feb 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-106-HC-2024(DEL)
  • Tax Payer : Mitsubishi Corporation India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Upholds addition of 'speed money' paid for obtaining Govt. contracts; Rejects telescoping on admitted income

Feb 16, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-102-ITAT-2024(HYD)
  • Tax Payer : Nagarjuna Construction Company Ltd (NCCL)
Income tax Appellate Tribunal

ITAT: Sec.194C-TDS inapplicable on OYO's 'minimum guarantee payment' made to hotels

Feb 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-104-ITAT-2024(DEL)
  • Tax Payer : Oravel Stays Pvt Ltd
Supreme Court

SC: Excluding electoral bonds from Sec.13A ‘political contribution record’ violates citizens' right to information

Feb 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-103-SC-2024
  • Tax Payer : Association for Democratic Reforms & Others
High Court

HC: Remands Boston Scientific’s case on Apex Labs judgment vis-a-vis Doctor’s consultancy fee disallowance

Feb 15, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-101-HC-2024(DEL)
  • Tax Payer : Boston Scientific India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Mining Contractor's 'overburden removal' expenses revenue in nature, not covered by Sec. 35E

Feb 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-99-ITAT-2024(Bang)
  • Tax Payer : South West Mining Limited
High Court

HC: Rules on 'pre-approval period' weighted deduction for R&D facility under Sec.35(2AB)

Feb 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-98-HC-2024(DEL)
  • Tax Payer : Nagravision India Private Limited
Supreme Court

SC: Dismisses Revenue’s SLP against Delhi HC judgment prescribing guidelines for reopening assessments

Feb 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-97-SC-2024
  • Tax Payer : Sabh infrastructure Ltd
High Court

HC: ‘Playout Services’ not managerial, technical or consultancy; Rejects taxability as FTS

Feb 14, 2024
  • In Favour of Assessee
  • Citation Number : TS-96-HC-2024(DEL)
  • Tax Payer : Planetcast International Pte
High Court

HC: Relaxes restraint on 'royalty repatriation' for Huawei since search assessment ongoing for 2 years

Feb 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-94-HC-2024(DEL)
  • Tax Payer : Huawei Telecommunications (India) Company Private Limited
High Court

HC: Sec.194C-TDS applicable on EDC, privity of contract between real estate developers & development authority no prerequisite

Feb 13, 2024
  • In Favour of Revenue
  • Citation Number : TS-92-HC-2024(DEL)
  • Tax Payer : Puri Constructions Pvt. Ltd. & Others
Supreme Court

SC: Dismisses Bharti Hexacom's review petition on telecom licence fee 'capital v/s revenue' issue

Feb 13, 2024
  • In Favour of Revenue
  • Citation Number : TS-95-SC-2024
  • Tax Payer : Bharti Hexacom Limited
Income tax Appellate Tribunal

ITAT: Foreign trust's settlor neither investor nor beneficial owner; Deletes BMA addition

Feb 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-91-ITAT-2024(CHNY)
  • Tax Payer : Narayanaswamy Ramamoorthy