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Rulings ( 13941 results )

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Supreme Court

SC: Quashes prosecution as penalty proceedings were dropped & refund ordered

Jan 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-966-SC-2024
  • Tax Payer : R. P. Darrmalingam
High Court

HC: Colossal non-application of mind by JAO & abuse of authority by PCIT u/s 151, quashes Sec. 148A proceedings

Jan 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-970-HC-2024(BOM)
  • Tax Payer : C. C. Dangi & Associates
Income tax Appellate Tribunal

ITAT: Domain name registration services not royalty; Web hosting & other non-domain services, not FTS

Jan 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-02-ITAT-2025(DEL)
  • Tax Payer : GoDaddy.com, LLC
High Court

HC: Rejects plea of insufficient time to respond, being unpersuasive & afterthought; Upholds reassessment proceedings

Jan 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-969-HC-2024(DEL)
  • Tax Payer : Abhishek Bansal
Income tax Appellate Tribunal

ITAT: Disallows depreciation on intangible assets, Assessee merely a licensee & not owner of assets

Jan 06, 2025
  • In Favour of Revenue
  • Citation Number : TS-968-ITAT-2024(HYD)
  • Tax Payer : Patna Bakhtiyarpur Tollway Limited
Income tax Appellate Tribunal

ITAT: Mens rea not essential for imposing penalty for breach of civil obligations; Upholds Sec. 270A penalty

Jan 06, 2025
  • In Favour of Revenue
  • Citation Number : TS-965-ITAT-2024(Bang)
  • Tax Payer : Rashtrotthana Parishat
Income tax Appellate Tribunal

ITAT: Invocation of Sec. 14A r.w.Rule 8D bad in law sans satisfaction recorded by AO

Jan 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-964-ITAT-2024(Mum)
  • Tax Payer : Trent Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 148 notice issued beyond 3 years over improper sanction; Follows Rajeev Bansal

Jan 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-960-ITAT-2024(Mum)
  • Tax Payer : Surya Ferrous Alloys Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 271(1)(c) penalty leviable on failure to disclose capital gain income by non-resident; Remits matter

Jan 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-961-ITAT-2024(CHNY)
  • Tax Payer : Rohitkumar Nemchand Piparia
Income tax Appellate Tribunal

ITAT: Deletes penalty for delayed tax audit report submission; Accepts Assessee’s improper professional advice plea

Jan 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-963-ITAT-2024(COCH)
  • Tax Payer : Kulasekharapuram Service Co-operative Bank Ltd.
Income tax Appellate Tribunal

ITAT: 'Fradulently' earned income taxable, its recovery non-deductible; IT Dept. an 'enforcer', can't work in silos

Jan 03, 2025
  • In Favour of Revenue
  • Citation Number : TS-962-ITAT-2024(Ahd)
  • Tax Payer : Mukesh Rasiklal Shah
Income tax Appellate Tribunal

ITAT: Accountant's Valuation report discharges assessee's onus; Rule 11 UA computation sacrosanct, can't adopt other methods

Jan 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-01-ITAT-2025(JODH)
  • Tax Payer : Patel Minerals Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Directs CPC to recompute tax liability as education cess not leviable on tax rates under DTAA

Jan 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-959-ITAT-2024(CHNY)
  • Tax Payer : Sankaranarayanan Ramasubramanian
Income tax Appellate Tribunal

ITAT: Private Discretionary Trust's interest in partnership firm is 'share', calls out tax evasion

Jan 03, 2025
  • In Favour of Revenue
  • Citation Number : TS-958-ITAT-2024(Bang)
  • Tax Payer : Buckeye Trust
Income tax Appellate Tribunal

ITAT: Assessee’s failure to prove Deloitte is ‘accountant’, leads to Sec. 10A deduction rejection

Jan 02, 2025
  • In Favour of Revenue
  • Citation Number : TS-957-ITAT-2024(CHNY)
  • Tax Payer : Future Software Private Limited
Income tax Appellate Tribunal

ITAT: Assessee’s foreign dividend income not ‘undisclosed’ asset; Deletes BMA addition

Jan 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-956-ITAT-2024(Kol)
  • Tax Payer : Vikash Marda
High Court

HC: Payment towards leave encashment fund deductible on satisfaction of conditions u/s 43B

Jan 02, 2025
  • In Favour of Revenue
  • Citation Number : TS-955-HC-2024(HP)
  • Tax Payer : H.P. State Civil Supplies Corporation Ltd
Income tax Appellate Tribunal

ITAT: Shares allotted basis HC-approved amalgamation scheme not ‘transfer’ u/s 47(vii), renders Sec. 56(2) inapplicable

Jan 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-954-ITAT-2024(Rjt)
  • Tax Payer : Rajoo Engineers Ltd
Income tax Appellate Tribunal

ITAT: Compensation received for Compulsory Retirement Services taxable as Salary u/s 17(3)(i)

Dec 31, 2024
  • In Favour of Revenue
  • Citation Number : TS-952-ITAT-2024(Bang)
  • Tax Payer : Shivabasappa Kariyappanavar
Income tax Appellate Tribunal

ITAT: Receipts from cloud-native machine data analytics solution, not FTS; Refers Coursera Inc. ruling

Dec 30, 2024
  • In Favour of Assessee
  • Citation Number : TS-951-ITAT-2024(DEL)
  • Tax Payer : Sumo Logic, Inc.