Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15422 results )

Filters
Income tax Appellate Tribunal

ITAT: ITAT: Management fee & social security expenses reimbursement taxable as FTS; Denies MFN benefit

  • 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’

  • 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

  • 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

  • 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

  • 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'

  • 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

  • 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

  • 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

  • In Favour of Assessee
  • Citation Number : TS-288-ITAT-2024(Kol)
  • Tax Payer : SREI Infrastructure Finance Ltd
High Court

HC: Quashes JAO’s reassessment notice issued post-Ashish Agarwal; Agrees with Telangana HC on Sec.151A

  • In Favour of Assessee
  • Citation Number : TS-298-HC-2024(BOM)
  • Tax Payer : Hexaware Technologies Limited
Income tax Appellate Tribunal

ITAT: Rejects taxability under Sec.44BB sans PE in India; Distinguishes SC judgment in ONGC

  • In Favour of Assessee
  • Citation Number : TS-296-ITAT-2024(DEL)
  • Tax Payer : Computer Modelling Group Ltd
Foreign Court

FC: Swiss Court holds exchange of information linked to stolen data allowable under DTAA

  • In Favour of Assessee
  • Citation Number : TS-294-FC-2024(SWTZ)
  • Tax Payer : L
Income tax Appellate Tribunal

ITAT: Expounds on Sec.80G registration framework; Directs CIT(E) to re-examine Red Cross Society’s application

  • In Favour of Assessee
  • Citation Number : TS-295-ITAT-2024(CHANDI)
  • Tax Payer : Indian Red Cross Society
High Court

HC: Directs Revenue to redo assessment since Sec.144C wrongly invoked, saves limitation

  • In Favour of Assessee
  • Citation Number : TS-291-HC-2024(BOM)
  • Tax Payer : Aldrin Alberto Araujo Soares
Income tax Appellate Tribunal

ITAT: NCD-redemption premium taxable under Other Sources as interest, not Capital Gains

  • In Favour of Assessee
  • Citation Number : TS-293-ITAT-2024(Mum)
  • Tax Payer : Khushaal C. Thackersey
Income tax Appellate Tribunal

ITAT: TDS-default penalty time barred; Limitation reckonable from reference date, not SCN

  • In Favour of Both, Partially
  • Citation Number : TS-292-ITAT-2024(DEL)
  • Tax Payer : Turner General Entertainment Networks India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Consultancy fee not taxable sans proof of presence of PE / fixed base in India

  • In Favour of Assessee
  • Citation Number : TS-289-ITAT-2024(Mum)
  • Tax Payer : Arun Rangachari
Income tax Appellate Tribunal

ITAT: Sec.11 exemption allowable despite belated return, follows CBDT Circulars

  • In Favour of Assessee
  • Citation Number : TS-287-ITAT-2024(SUR)
  • Tax Payer : Sant Shri Asharamji Gurukul
High Court

HC: Quashes Foreign Co.'s reassessment proceedings over investment in Indian subsidiary; Follows Angelantoni judgment

  • In Favour of Assessee
  • Citation Number : TS-286-HC-2024(DEL)
  • Tax Payer : Telenor South Asia Investment Pte Ltd
High Court

HC: Reassessment basis DRI information & Shah Commission Report unsustainable sans independent application of mind

  • In Favour of Assessee
  • Citation Number : TS-285-HC-2024(BOM)
  • Tax Payer : Balaji Mines And Minerals Pvt. Ltd