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Rulings ( 13253 results )

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Income tax Appellate Tribunal

ITAT: Treaty benefit on salary allowable sans TRC, basis tax compliance in Australia

Apr 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-254-ITAT-2024(DEL)
  • Tax Payer : Yogesh Kotiyal
Income tax Appellate Tribunal

ITAT: 16 years limitation not invocable sans income accrual in relation to assets abroad

Apr 16, 2024
  • In Favour of Assessee
  • Citation Number : TS-253-ITAT-2024(Mum)
  • Tax Payer : Jaspal Singh Sawhney
Income tax Appellate Tribunal

ITAT: Third Member expounds on scope & interplay of Sec.68 & Sec.69; Rejects alternative invocation

Apr 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-252-ITAT-2024(DEL)
  • Tax Payer : JMK Exports
High Court

HC: Absent claim in approved resolution plan, quashes assessment & demand of preceding period

Apr 15, 2024
  • In Favour of Assessee
  • Citation Number : TS-245-HC-2024(GUJ)
  • Tax Payer : Surya Exim Limited
High Court

HC: Final order passed under Faceless Assessment sans issuance of draft order, unsustainable

Apr 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-250-HC-2024(MAD)
  • Tax Payer : Prakash Chand Jain
High Court

HC: Failure to request for personal hearing through prescribed mode not fatal

Apr 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-251-HC-2024(MAD)
  • Tax Payer : Bay-Forge Private Limited
High Court

HC: Full & true disclosure test met; Judicial review of ITSC order impermissible

Apr 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-249-HC-2024(DEL)
  • Tax Payer : Trent East West Lpg Bottling Ltd
High Court

HC: Upholds NASSCOM’s exemption based on principle of mutuality

Apr 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-248-HC-2024(DEL)
  • Tax Payer : National Association Of Software And Service Companies (NASSCOM)
Income tax Appellate Tribunal

ITAT: Investment company’s share value dependent upon underlying operating company’s value; NAV method appropriate

Apr 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-242-ITAT-2024(Mum)
  • Tax Payer : Tex-Kare Cleaners Pvt. Ltd
High Court

HC: Valuation cannot be rejected basis inconsistency between projected & actual figures

Apr 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-247-HC-2024(DEL)
  • Tax Payer : Abhirvey Projects Private Limited
High Court

HC: Quashes reassessment proceedings initiated basis ‘set aside revisionary order’ of subsequent AY

Apr 13, 2024
  • In Favour of Assessee
  • Citation Number : TS-239-HC-2024(BOM)
  • Tax Payer : MFE Formwork Technology SDN.BHD
High Court

HC: Incriminating material for one AY cannot trigger Sec.153C proceedings for other relevant AYs

Apr 12, 2024
  • In Favour of Assessee
  • Citation Number : TS-246-HC-2024(DEL)
  • Tax Payer : Saksham Commodities Limited
Income tax Appellate Tribunal

ITAT: Absent independent corroboration, deletes alleged unexplained election expenditure for former TN Minister

Apr 10, 2024
  • In Favour of Assessee
  • Citation Number : TS-244-ITAT-2024(CHNY)
  • Tax Payer : O. Panneerselvam
High Court

HC: PCCIT's sanction against Vodafone mechanical as 'escaped income' reduced by Rs.30,400 Cr. in Sec.148A(d) order

Apr 08, 2024
  • In Favour of Assessee
  • Citation Number : TS-243-HC-2024(BOM)
  • Tax Payer : Vodafone Idea Limited
High Court

HC: Angel Tax valuation method 'solely' Assessee's choice; Allows independent FMV determination by Revenue

Apr 08, 2024
  • In Favour of Assessee
  • Citation Number : TS-241-HC-2024(DEL)
  • Tax Payer : Agra Portfolio Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Income from running marriage halls incidental to main object, Sec.11 exemption allowable

Apr 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-233-ITAT-2024(CHNY)
  • Tax Payer : A.V.M. Charities
Income tax Appellate Tribunal

ITAT: No income accrual in India from offshore property transfer; Follows Ishikawajma Harima judgment

Apr 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-238-ITAT-2024(Mum)
  • Tax Payer : Schindler China Elevator Company Limited
Income tax Appellate Tribunal

ITAT: Pre-demonetisation sales cannot be deemed inflated sans discrepancy in records

Apr 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-150-ITAT-2024(DEL)
  • Tax Payer : Harisons Diamonds Pvt Ltd
High Court

HC: Events occurring after balance sheet date relevant to ascertain accrual in current year

Apr 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-236-HC-2024(DEL)
  • Tax Payer : Bhishansaroop Ram
High Court

HC: Reassessment in wife's name invalid where alleged investment made by husband

Apr 06, 2024
  • In Favour of Assessee
  • Citation Number : TS-227-HC-2024(BOM)
  • Tax Payer : Kalpita Arun Lanjekar