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Rulings ( 13459 results )

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High Court

HC: Pending tax proceedings stands extinguished consequent to approval of resolution plan under IBC

Sep 09, 2024
  • In Favour of Assessee
  • Citation Number : TS-658-HC-2024(BOM)
  • Tax Payer : Uttam Value Steels Ltd
Supreme Court

SC: Twist in software taxation controversy as Dept.’s review petition tagged with Engineering Analysis

Sep 07, 2024
  • In Favour of Assessee
  • Citation Number : TS-657-SC-2024
  • Tax Payer : ERICSSON A.B.
Income tax Appellate Tribunal

ITAT: Upholds revision on Sec.11 exemption over AO’s failure to inquire discrepancy outlined in Survey report

Sep 07, 2024
  • In Favour of Revenue
  • Citation Number : TS-648-ITAT-2024(Ahd)
  • Tax Payer : Shri Shamlaji Aarogya Seva Trust
Income tax Appellate Tribunal

ITAT: Brokerage for recovery of outstanding investment deductible u/Sec.57; Proportionate disallowance impermissible

Sep 07, 2024
  • In Favour of Assessee
  • Citation Number : TS-655-ITAT-2024(Mum)
  • Tax Payer : Deepak N Sippy
Income tax Appellate Tribunal

ITAT: Penalty levied merely as Assessee's contention not acceptable by AO untenable

Sep 07, 2024
  • In Favour of Assessee
  • Citation Number : TS-637-ITAT-2024(Mum)
  • Tax Payer : Piramal Enterprises Ltd
Income tax Appellate Tribunal

ITAT: Maintenance expenditure on residential property deductible u/s 57; Cites direct nexus with FDR interest

Sep 07, 2024
  • In Favour of Assessee
  • Citation Number : TS-643-ITAT-2024(Ahd)
  • Tax Payer : The Venus Parkland Co-Op. Housing Service Society Ltd
High Court

HC: Transfer of jurisdiction valid as incriminating documents seized from different jurisdiction

Sep 07, 2024
  • In Favour of Revenue
  • Citation Number : TS-650-HC-2024(MAD)
  • Tax Payer : Suvali Real Properties LLP
Income tax Appellate Tribunal

ITAT: SB holds Sec.115JB not applicable to 'corresponding new bank' under Banking Cos Act

Sep 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-654-ITAT-2024(Mum)
  • Tax Payer : Union Bank of India
Foreign Court

FC: Corporations subject to full tax liability under domestic law, not Ipso Facto qualify as residents under treaty

Sep 06, 2024
  • In Favour of Revenue
  • Citation Number : TS-651-FC-2024(UK)
  • Tax Payer : GE Financial Investments
High Court

HC: Central and International taxation charges subject to faceless mechanism; Follows CapitalG LP

Sep 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-647-HC-2024(BOM)
  • Tax Payer : Abhin Anilkumar Shah
Income tax Appellate Tribunal

ITAT: Allows deduction as provision made on methodology substantiated by workings & not scientific basis

Sep 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-652-ITAT-2024(CHNY)
  • Tax Payer : International Seaport Dredging Private Limited
Income tax Appellate Tribunal

ITAT: Violated principle of natural justice under BMA, denial of hearing & judicial precedents used against Assessee

Sep 06, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-649-ITAT-2024(Mum)
  • Tax Payer : Arnab Mitra
High Court

HC: CSR provision u/Sec.135 of Companies Act is prospective sans mention of retrospective applicability

Sep 05, 2024
  • In Favour of Revenue
  • Citation Number : TS-646-HC-2024(JHAR)
  • Tax Payer : Mecon Limited
Income tax Appellate Tribunal

ITAT: Quashes Sec.263 Revision for non-fulfilment of conditions, concerned issue being highly debatable

Sep 05, 2024
  • In Favour of Assessee
  • Citation Number : TS-645-ITAT-2024(CHNY)
  • Tax Payer : Gaurav Dugar
Supreme Court

SC: Rejects retrospective operation to Sec.80DD amendments, being against interest of disabled

Sep 04, 2024
  • In Favour of Revenue
  • Citation Number : TS-644-SC-2024
  • Tax Payer : Ravi Agrawal
High Court

HC: Cash seized from third party cannot be adjusted against advance tax liability of Assessee

Sep 04, 2024
  • In Favour of Revenue
  • Citation Number : TS-642-HC-2024(P & H)
  • Tax Payer : Kamla Mehta
Income tax Appellate Tribunal

ITAT: ITAT: Transfer of self-generated trademark taxable as capital gain, registration cost claimed as Revenue expenses

Sep 04, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-641-ITAT-2024(DEL)
  • Tax Payer : Mawana Sugar Ltd
Supreme Court

SC: SC: Dismisses Revenue's SLP on CIT exceeding Sec. 263 jurisdiction

Sep 03, 2024
  • In Favour of Assessee
  • Citation Number : TS-640-SC-2024
  • Tax Payer : Paradeep Phosphates Ltd
High Court

HC: Delay in filing Form 10-IC condoned, taxpayer satisfies Sec.115BAA, rejection on technical ground untenable

Sep 03, 2024
  • In Favour of Assessee
  • Citation Number : TS-639-HC-2024(GUJ)
  • Tax Payer : V M Procon Pvt Ltd
High Court

HC: No coercive action against Assessee if notifications exempt Assessee from paying income tax

Sep 03, 2024
  • In Favour of Assessee
  • Citation Number : TS-638-HC-2024(TEL)
  • Tax Payer : Telangana Building and Other Construction Workers Welfare Board