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Rulings ( 13253 results )

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Income tax Appellate Tribunal

ITAT: Returns post-Sec.153A notices deemed as returns under Sec.139(1), fresh claims permissible

Apr 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-279-ITAT-2024(Mum)
  • Tax Payer : Patanjali Foods Ltd (Formerly known as Ruchi Soya Industries Ltd)
Income tax Appellate Tribunal

ITAT: Remits profit attribution of income to PE from composite contract, rejects ad hoc addition

Apr 25, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-275-ITAT-2024(DEL)
  • Tax Payer : J.M. Voith SE & Co. KG (Earlier Voith Paper GmbH & Co. KG)
Supreme Court

SC: Dismisses software taxation review petition of Revenue, cites both delay & merits

Apr 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-276-SC-2024
  • Tax Payer : GE India Technology Centre Private Limited Etc
High Court

HC: Absent mens rea, upholds acquittal against prosecution for delayed ITR-filing

Apr 24, 2024
  • In Favour of Assessee
  • Citation Number : TS-274-HC-2024(RAJ)
  • Tax Payer : Rajendra Prasad Vaish
Income tax Appellate Tribunal

ITAT: Tax on notional rent for stock-in-trade prospective; Allows vacancy allowance

Apr 22, 2024
  • In Favour of Assessee
  • Citation Number : TS-270-ITAT-2024(Mum)
  • Tax Payer : Mack Star Marketing Private Limited
Income tax Appellate Tribunal

ITAT: Rejects ‘secret process’ plea for taxability of IUC charges as royalty

Apr 22, 2024
  • In Favour of Assessee
  • Citation Number : TS-266-ITAT-2024(Bang)
  • Tax Payer : KDDI Corporation
Income tax Appellate Tribunal

ITAT: Penalty order for ‘misreporting’ of income unjustified when notice is for ‘under-reporting’

Apr 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-260-ITAT-2024(HYD)
  • Tax Payer : Mohd. Sarwar
Income tax Appellate Tribunal

ITAT: Section 80G renewal application filed by existing trust within Sept 30, 2023 is within time

Apr 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-267-ITAT-2024(CHNY)
  • Tax Payer : Teddy Trust
High Court

HC: ITSC’s jurisdiction ousted sans fulfilment of full and true disclosure test

Apr 20, 2024
  • In Favour of Revenue
  • Citation Number : TS-255-HC-2024(DEL)
  • Tax Payer : Pankaj Buildwell Ltd
High Court

HC: Purchases’ disallowance unjustified sans proof of bogus purchases & rejection of sales

Apr 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-269-HC-2024(BOM)
  • Tax Payer : Max Flex and Imaging Systems Ltd
High Court

HC: Curtains are down for claims pertaining to pre-resolution plan approval period, once approved

Apr 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-268-HC-2024(DEL)
  • Tax Payer : M Tech Developers Pvt. Ltd
Foreign Court

FC: Swiss Court holds document title not decisive of 'unauthorized spontaneous exchange of information’

Apr 19, 2024
  • In Favour of Assessee
  • Citation Number : TS-836-FC-2023(SWTZ)
  • Tax Payer : A
Income tax Appellate Tribunal

ITAT: Receipts from licensing 'object code version' of proprietary software not royalty

Apr 19, 2024
  • In Favour of Assessee
  • Citation Number : TS-265-ITAT-2024(DEL)
  • Tax Payer : Saxo Bank A/S
High Court

HC: Rejects tax-withholding higher than prior years' since finding on profit attribution left unquestioned

Apr 18, 2024
  • In Favour of Assessee
  • Citation Number : TS-263-HC-2024(DEL)
  • Tax Payer : GE Energy Parts Inc
Income tax Appellate Tribunal

ITAT: Rule 11UA amendment providing 10% safe-harbour ‘curative’, applies retrospectively; Deletes angel tax addition

Apr 18, 2024
  • In Favour of Assessee
  • Citation Number : TS-264-ITAT-2024(DEL)
  • Tax Payer : Sakshi Fincap Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Dislodging expenditure's veracity Revenue's onus once Assessee substantiate's claim; Rejects disallowance

Apr 18, 2024
  • In Favour of Assessee
  • Citation Number : TS-261-ITAT-2024(Ahd)
  • Tax Payer : Heubach Colour Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Unexplained cash attracts 69A & Sec. 115BBE de hors Assessee's income disclosure & categorization

Apr 17, 2024
  • In Favour of Revenue
  • Citation Number : TS-259-ITAT-2024(COCH)
  • Tax Payer : Uma Maheshwara Rao Chinni
Supreme Court

SC: Dismisses Assessee's review petition against Checkmate Services judgment due to delay

Apr 17, 2024
  • In Favour of Revenue
  • Citation Number : TS-258-SC-2024
  • Tax Payer : Kerala State Warehousing Corporation
High Court

HC: Gujarat HC upholds search against lawyer; Rules on Attorney-Client privilege

Apr 16, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-257-HC-2024(GUJ)
  • Tax Payer : Maulikkumar Satishbhai Sheth
High Court

HC: Sec.244A(1) interest payable on 'entire refund' as claim exceeds 10% of tax determined

Apr 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-256-HC-2024(BOM)
  • Tax Payer : CEAT Limited