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Rulings ( 13253 results )
High Court
HC: Search invalid as reasons in satisfaction note pretentious & unrelated yet unearthed information reliable
May 10, 2024
- In Favour of Assessee
- Citation Number : TS-320-HC-2024(BOM)
- Tax Payer : Echjay Industries Pvt Ltd
High Court
HC: Penalty proceedings cannot be initiated based on protective assessment
May 10, 2024
- In Favour of Both, Partially
- Citation Number : TS-316-HC-2024(ALL)
- Tax Payer : Neelam Dubey
Foreign Court
FC: Italian Court allows treaty benefits sans TRC, basis other proofs
May 10, 2024
- In Favour of Assessee
- Citation Number : TS-838-FC-2023(ITL)
- Tax Payer : Teobaldo Noschese
Income tax Appellate Tribunal
ITAT: Rules on TDS applicability for transactions between SBI & NBFCs regarding loan assignment
May 10, 2024
- In Favour of Assessee
- Citation Number : TS-312-ITAT-2024(Mum)
- Tax Payer : State Bank of India
High Court
HC: Upholds denial of Sec.80-O deduction despite CCIT approval since conditions not fulfilled
May 09, 2024
- In Favour of Revenue
- Citation Number : TS-315-HC-2024(BOM)
- Tax Payer : Hindustan Export & Import Corporation Private Limited
High Court
HC: ‘Administrative Convenience’ & ‘Coordinated Investigation’ prevails over Assessee’s logistical difficulty; Upholds case transfer
May 09, 2024
- In Favour of Revenue
- Citation Number : TS-311-HC-2024(DEL)
- Tax Payer : Dollar Gulati
High Court
HC: Rules on inter-FY TDS adjustment, in challenge against denial of Nil TDS certificate
May 09, 2024
- In Favour of Assessee
- Citation Number : TS-313-HC-2024(DEL)
- Tax Payer : Aecom Intercontinental Holdings Uk Ltd
High Court
HC: Condones delay in revised ITR, filed post-NCLT order; Finds CBDT’s rejection unreasonable
May 08, 2024
- In Favour of Assessee
- Citation Number : TS-309-HC-2024(BOM)
- Tax Payer : CG Power And Industrial Solutions Ltd
Supreme Court
SC: SC rejects constitutional challenge to 'perquisite' provision, delegated powers to CBDT not 'excessive'
May 08, 2024
- In Favour of Revenue
- Citation Number : TS-310-SC-2024
- Tax Payer : All India Bank Officers' Confederation
High Court
HC: Gift is consideration-less transaction, not liable for capital gains tax; Rejects Trust’s reassessment
May 08, 2024
- In Favour of Assessee
- Citation Number : TS-308-HC-2024(BOM)
- Tax Payer : Jai Trust
Supreme Court
SC: Traders' Federation withdraws petition challenging constitutionality of Sec.43B(h), with liberty to approach HC
May 07, 2024
- In Favour of Both, Partially
- Citation Number : TS-307-SC-2024
- Tax Payer : Federation Of All India Vyapar Mandal
Income tax Appellate Tribunal
ITAT: Management fee & social security expenses reimbursement taxable as FTS; Denies MFN benefit
May 07, 2024
- In Favour of Both, Partially
- Citation Number : TS-304-ITAT-2024(DEL)
- Tax Payer : JCDecaux S.A
High Court
HC: Quashes assessment over disparity in SCN vis-a-vis order; Holds SCN not ‘empty formality’
May 07, 2024
- In Favour of Assessee
- Citation Number : TS-305-HC-2024(BOM)
- Tax Payer : Vivek Jaisingh Asher
High Court
HC: Directs de novo assessment & hearing since VC request made but not received by AO
May 07, 2024
- In Favour of Assessee
- Citation Number : TS-303-HC-2024(DEL)
- Tax Payer : Global Vectra Helicorp Limited
Income tax Appellate Tribunal
ITAT: Deletes Sec.68 addition for NBFC where customers repaid loan by demonetised currency
May 06, 2024
- In Favour of Assessee
- Citation Number : TS-302-ITAT-2024(PUN)
- Tax Payer : Shrijeet Finance Private Limited
Income tax Appellate Tribunal
ITAT: Expounds on bonus shares’ cost determination; Rejects Sec.55(2)(ac) for pre-2018 allotment
May 06, 2024
- In Favour of Assessee
- Citation Number : TS-301-ITAT-2024(Bang)
- Tax Payer : Zash Traders
High Court
HC: Reassessment disallowing provision for prior period interest unjustified sans 'fresh tangible material'
May 04, 2024
- In Favour of Assessee
- Citation Number : TS-290-HC-2024(BOM)
- Tax Payer : HDFC Bank Ltd. (Successor to Business of Centurion Bank of Punjab Ltd.)
High Court
HC: No time-limit prescribed for filing compounding application
May 04, 2024
- In Favour of Assessee
- Citation Number : TS-300-HC-2024(DEL)
- Tax Payer : Earthcon Constructions Private Limited & Anr.
Income tax Appellate Tribunal
ITAT: Sec.68 addition unjustified basis lender's source accepted by AO
May 04, 2024
- In Favour of Assessee
- Citation Number : TS-299-ITAT-2024(DEL)
- Tax Payer : Devki Nandan Maheshwari
Income tax Appellate Tribunal
ITAT: Sec. 244A interest on increased refund eligible from start of AY
May 04, 2024
- In Favour of Assessee
- Citation Number : TS-288-ITAT-2024(Kol)
- Tax Payer : SREI Infrastructure Finance Ltd