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Rulings ( 12900 results )
High Court
HC: Quashes reassessment revival post-Ashish Agarwal for AYs 2013-14 & 2014-15; Rejects time travel theory
Feb 12, 2024
- In Favour of Assessee
- Citation Number : TS-90-HC-2024(CAL)
- Tax Payer : Arati Marketing Pvt. Ltd
High Court
HC: No difference in ESI/PF contribution disallowance in ITR-processing vis-à-vis assessment; Follows Checkmate Services
Feb 12, 2024
- In Favour of Revenue
- Citation Number : TS-85-HC-2024(BOM)
- Tax Payer : Rohan Korgaonkar
Income tax Appellate Tribunal
ITAT: Assessment sans Sec.143(2) notice served via post/affixture, invalid & incurable by Sec.292BB
Feb 10, 2024
- In Favour of Assessee
- Citation Number : TS-68-ITAT-2024(Mum)
- Tax Payer : Seema A Talesara
Income tax Appellate Tribunal
ITAT: NR deputed by Indian employer not taxable for allowances on services rendered abroad
Feb 10, 2024
- In Favour of Assessee
- Citation Number : TS-78-ITAT-2024(DEL)
- Tax Payer : Devi Dayal
Income tax Appellate Tribunal
ITAT: BVI entity not taxable as Indian business connection remunerated at ALP; Follows Set Satellite
Feb 10, 2024
- In Favour of Assessee
- Citation Number : TS-83-ITAT-2024(Mum)
- Tax Payer : ATL Media Limited
Income tax Appellate Tribunal
ITAT: Rules on Sec.14A disallowance, expenditure on paintings for Hindustan Times
Feb 10, 2024
- In Favour of Assessee
- Citation Number : TS-63-ITAT-2024(DEL)
- Tax Payer : The Hindustan Times Ltd.
High Court
HC: Allows VsV benefit as delay attributable to Revenue's computational error & website glitches
Feb 10, 2024
- In Favour of Assessee
- Citation Number : TS-57-HC-2024(BOM)
- Tax Payer : Neelam Ajit Phatarpekar
High Court
HC: Directs fresh consideration of ‘Swachh Bharat Cess’ allowability, claimed as paid
Feb 10, 2024
- In Favour of Assessee
- Citation Number : TS-84-HC-2024(DEL)
- Tax Payer : Matrix Cellular -International- Services Private Limited
High Court
HC: Grants Tupperware TDS-refund since transaction not materialised; Invokes ‘unjust enrichment’ doctrine
Feb 09, 2024
- In Favour of Assessee
- Citation Number : TS-87-HC-2024(DEL)
- Tax Payer : Tupperware India Pvt Ltd
Foreign Court
FC: Swiss Apex Court holds, absent corresponding activity, source state cannot tax severance pay
Feb 09, 2024
- In Favour of Revenue
- Citation Number : TS-827-FC-2023(SWTZ)
- Tax Payer : Anonymous
Income tax Appellate Tribunal
ITAT: 'Unlikely recoverable' SPA escrow amount excludible for capital gains computation; Revenue may seek indemnity
Feb 09, 2024
- In Favour of Assessee
- Citation Number : TS-81-ITAT-2024(DEL)
- Tax Payer : Modi Rubber Ltd
High Court
HC: Post-amalgamation assessment not solely based on modified return, invalid; Grants liberty to reassess
Feb 08, 2024
- In Favour of Revenue
- Citation Number : TS-64-HC-2024(MAD)
- Tax Payer : Pallava Textiles Private Limited
Supreme Court
SC: Dismisses Revenue's SLP on 'pre-2002 unabsorbed depreciation' allowability beyond 8 years
Feb 08, 2024
- In Favour of Assessee
- Citation Number : TS-79-SC-2024
- Tax Payer : Hindustan Antibiotics Limited
High Court
HC: Interest on admitted refund is nation's loss; Asks Dept. to issue refunds promptly
Feb 08, 2024
- In Favour of Assessee
- Citation Number : TS-77-HC-2024(BOM)
- Tax Payer : Macrotech Developers Limited
High Court
HC: Quashes reassessment proceedings against Godrej Projects on share premium received from Mauritian investor
Feb 08, 2024
- In Favour of Assessee
- Citation Number : TS-59-HC-2024(BOM)
- Tax Payer : Godrej Projects Development Pvt Ltd
Income tax Appellate Tribunal
ITAT: Microfinancing with exorbitant interest rate & profit intent, not charitable activity; Rejects Sec.11 exemption
Feb 07, 2024
- In Favour of Assessee
- Citation Number : TS-72-ITAT-2024(Bang)
- Tax Payer : Sanghamitra Rural Financial Services
Supreme Court
SC: Revenue to refund 'TDS-refund' borne by Stakeholders Committee of company under CIRP
Feb 07, 2024
- In Favour of Assessee
- Citation Number : TS-73-SC-2024
- Tax Payer : R.K. Industries (Unit-Ii) LLP
Supreme Court
SC: Copy of order dismissing Revenue’s SLP in Bharti Airtel’s case
Feb 06, 2024
- In Favour of Assessee
- Citation Number : TS-71-SC-2024
- Tax Payer : Bharti Airtel Limited
High Court
HC: TPO’s interdiction post DRP order unwarranted; Quashes assessment, penalty proceedings
Feb 06, 2024
- In Favour of Assessee
- Citation Number : TS-70-HC-2024(DEL)
- Tax Payer : Louis Dreyfus Company India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Draft order mandatory despite Assessee's waiver on filing DRP-objections; Quashes assessment
Feb 06, 2024
- In Favour of Assessee
- Citation Number : TS-67-ITAT-2024(Mum)
- Tax Payer : Welspun Global Brands Ltd