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Rulings ( 15422 results )

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Foreign Court

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

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

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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • In Favour of Assessee
  • Citation Number : TS-256-HC-2024(BOM)
  • Tax Payer : CEAT Limited
Income tax Appellate Tribunal

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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

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