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Rulings ( 13941 results )

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High Court

HC: Confirms quashing of reassessment proceedings, 50 Lacs threshold applies after deducting cost of acquisition

Feb 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-120-HC-2025(KAR)
  • Tax Payer : Sanath Kumar Murali
High Court

HC: Freight Support Services not FTS under DTAA; Customs clearance services not specialised skill

Feb 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-116-HC-2025(DEL)
  • Tax Payer : Expeditors International of Washington Inc
High Court

HC: Directs Revenue to issue nil TDS certificate u/s 197(1), income not taxable in India

Feb 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-118-HC-2025(DEL)
  • Tax Payer : SFDC Ireland Limited
High Court

HC: No balls Revenue’s BCCI yorker ; Dept. can’t issue advisory/non-statutory communication

Feb 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-117-HC-2025(BOM)
  • Tax Payer : The Board of Control for Cricket in India
High Court

HC: Salary reimbursement by Flipkart on seconded employees not FTS, No TDS; Relies on Abbey Business

Feb 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-115-HC-2025(KAR)
  • Tax Payer : Flipkart Internet Private Limited
Income tax Appellate Tribunal

ITAT: Allows expense for earning commission, service tax liability of Max Life under 'reverse charge'

Feb 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-114-ITAT-2025(Ahd)
  • Tax Payer : Axis Bank Ltd
High Court

HC: Remittances to Facebook, Amazon Web-services etc. for advertisements not royalty, Assessee not liable to TDS

Feb 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-113-HC-2025(KAR)
  • Tax Payer : Urban Ladder Home Décor Solutions Pvt. Ltd
High Court

HC: Upholds Sec. 263 proceedings, taxpayer ineligible for benefits u/s 80IA, DIAL not a statutory body

Feb 17, 2025
  • In Favour of Revenue
  • Citation Number : TS-112-HC-2025(DEL)
  • Tax Payer : Celebi Delhi Cargo Management India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment order, AO fails to acquire valid jurisdiction, sans valid notice under BMA

Feb 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-111-ITAT-2025(Mum)
  • Tax Payer : Anandi Kaushik Laijawala
Income tax Appellate Tribunal

ITAT: Prerequisite conditions for levying penalty u/s 271(1)(c) missing, deletes penalty

Feb 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-106-ITAT-2025(CHANDI)
  • Tax Payer : Silver Oaks Township Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69A addition, cash deposits during demonetisation, accepts Assessee’s explanation of medical emergency

Feb 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-98-ITAT-2025(Ahd)
  • Tax Payer : Bhanumati Michael Scribe
High Court

HC: Assessment u/s143(3) completed in name of non-existing entities void ab initio

Feb 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-108-HC-2025(BOM)
  • Tax Payer : Reliance Industries Limited
Income tax Appellate Tribunal

ITAT: Deletes stock discrepancy addition, on director’s statement recorded during survey sans evidentiary value

Feb 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-109-ITAT-2025(CHNY)
  • Tax Payer : Ramakrishna Poultry P. Ltd.
Income tax Appellate Tribunal

ITAT: Quashes CIT(A) order to recompute TDS sans enforceable AO order; Appeal infructuous, HC quashed Sec. 201 order

Feb 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-104-ITAT-2025(DEL)
  • Tax Payer : Emaar India Limited
High Court

HC: Upholds validity of reassessment proceedings, sufficient material existed for Revenue to justify re-opening of assessment

Feb 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-107-HC-2025(DEL)
  • Tax Payer : New Delhi Television Ltd
Income tax Appellate Tribunal

ITAT: Taxes paid in foreign jurisdiction on foreign income not allowable as deduction u/s 37(1)

Feb 14, 2025
  • In Favour of Revenue
  • Citation Number : TS-105-ITAT-2025(CHNY)
  • Tax Payer : Zoho Corporation Private Limited
Supreme Court

SC: Expression ‘found in the course of search’ includes documents from third party investigation; Interprets Sec.271AAA(1) penalty

Feb 13, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-103-SC-2025
  • Tax Payer : K. Krishnamurthy
High Court

HC: HC: Quashes assessment on non-searched entity sans separate satisfactory note by AO on searched person

Feb 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-102-HC-2025(MAD)
  • Tax Payer : SRM Systems and Software Pvt Ltd
Income tax Appellate Tribunal

ITAT: Eligible for benefit u/s 115BAA for subsequent years, cannot deny benefit on belated filing of Form 10-IC

Feb 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-101-ITAT-2025(HYD)
  • Tax Payer : Sandor Medicaids Private Limited
High Court

HC: Delhi HC lacks jurisdiction, original assessment order passed by AO in Amritsar & not Delhi

Feb 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-100-HC-2025(DEL)
  • Tax Payer : Chemester Food Industries Pvt. Ltd