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Rulings ( 15415 results )

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Supreme Court

SC: Dismisses Revenue's SLP on taxability of licensing of Microsoft software

  • In Favour of Assessee
  • Citation Number : TS-678-SC-2024
  • Tax Payer : Gracemac Corporation Golf View Corporate
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Property held in struck off company's name, 'benami transaction'; Allows dept appeal

  • In Favour of Assessee
  • Citation Number : TS-677-PBPTAT-2024(DEL)
  • Tax Payer : Seasons Warehousing Pvt. Ltd. & Anr
Foreign Court

FC: Kenya Court rules on taxability of professional income as business profits absent FTS clause in treaty

  • In Favour of Assessee
  • Citation Number : TS-674-FC-2024(KEN)
  • Tax Payer : Total Kenya Limited
High Court

HC: Principal income character not changed, Sec.80P(2) benefit available on interest earned on deposits

  • In Favour of Assessee
  • Citation Number : TS-673-HC-2024(KER)
  • Tax Payer : Sahyadri Co-operative Credit Society Ltd
High Court

HC: Quashes reassessment, SC judgment in Ashish Agarwal doesn't mandate re-opening of completed assessments

  • In Favour of Assessee
  • Citation Number : TS-672-HC-2024(DEL)
  • Tax Payer : Satish Chand Jain
Income tax Appellate Tribunal

ITAT: No violation of provisions by Tata Trust, Sec.11 exemption cannot be denied on dividend income

  • In Favour of Assessee
  • Citation Number : TS-671-ITAT-2024(Mum)
  • Tax Payer : Sir Ratan Tata Trust
Income tax Appellate Tribunal

ITAT: LLC a taxable entity under US tax laws, eligible for Indo-US treaty benefits

  • In Favour of Assessee
  • Citation Number : TS-659-ITAT-2024(DEL)
  • Tax Payer : General Motors Company USA
Supreme Court

SC: Deletes cost on Revenue, reassessment on erroneous information causing harassment to Assessee

  • In Favour of Assessee
  • Citation Number : TS-667-SC-2024
  • Tax Payer : S R Cold Storage
High Court

HC: Judicial conscience 'pricked', Bombay HC adopts different approach to Hexaware like re-assessment cases

  • In Favour of Assessee
  • Citation Number : TS-668-HC-2024(BOM)
  • Tax Payer : JD Printers Pvt. Ltd
High Court

HC: Directs Revenue to accept revised return, process refund, in line with Art.265 of Constitution

  • In Favour of Assessee
  • Citation Number : TS-666-HC-2024(DEL)
  • Tax Payer : Hari Kishan Sharma
Income tax Appellate Tribunal

ITAT: Reassessment notice issued by JAO, without jurisdiction; Dismisses appeal, follows Hexaware Technologies

  • In Favour of Assessee
  • Citation Number : TS-665-ITAT-2024(Mum)
  • Tax Payer : Amcor Flexibles India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Transfer u/s2(47)(iv) on execution of JDA, income taxable in year of transfer

  • In Favour of Assessee
  • Citation Number : TS-664-ITAT-2024(Bang)
  • Tax Payer : Nalapad Properties
High Court

HC: Receipts from aircraft leasing not royalty, exempt under Ireland DTAA

  • In Favour of Assessee
  • Citation Number : TS-663-HC-2024(DEL)
  • Tax Payer : The Milestone Aviation Asset Holding Group No. 25 Ltd
High Court

HC: Ashish Agarwal not applicable to assessee that didn't assail original Sec.148 notice

  • In Favour of Assessee
  • Citation Number : TS-662-HC-2024(DEL)
  • Tax Payer : Genpact India Private Limited
High Court

HC: Mere DVO’s report sans AO’s application of mind not reason enough for reassessment

  • In Favour of Assessee
  • Citation Number : TS-661-HC-2024(DEL)
  • Tax Payer : Divine Infracon Pvt Ltd
Income tax Appellate Tribunal

ITAT: Assessee entitled to DTAA benefits having managerial & operational structure in Singapore, sufficient proof of residence

  • In Favour of Assessee
  • Citation Number : TS-660-ITAT-2024(DEL)
  • Tax Payer : Tyco Electronics Singapore Pte Limited
High Court

HC: Pending tax proceedings stands extinguished consequent to approval of resolution plan under IBC

  • In Favour of Assessee
  • Citation Number : TS-658-HC-2024(BOM)
  • Tax Payer : Uttam Value Steels Ltd
Supreme Court

SC: Twist in software taxation controversy as Dept.’s review petition tagged with Engineering Analysis

  • In Favour of Assessee
  • Citation Number : TS-657-SC-2024
  • Tax Payer : ERICSSON A.B.
Income tax Appellate Tribunal

ITAT: Upholds revision on Sec.11 exemption over AO’s failure to inquire discrepancy outlined in Survey report

  • In Favour of Revenue
  • Citation Number : TS-648-ITAT-2024(Ahd)
  • Tax Payer : Shri Shamlaji Aarogya Seva Trust
Income tax Appellate Tribunal

ITAT: Brokerage for recovery of outstanding investment deductible u/Sec.57; Proportionate disallowance impermissible

  • In Favour of Assessee
  • Citation Number : TS-655-ITAT-2024(Mum)
  • Tax Payer : Deepak N Sippy