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Rulings ( 15431 results )

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High Court

HC: 'Sec.9(1)(i)-Expl. 6 & 7' cure vagueness posed by prior retrospective amendments, hence, retrospective

  • In Favour of Assessee
  • Citation Number : TS-718-HC-2023(DEL)
  • Tax Payer : Augustus Capital PTE Ltd
Income tax Appellate Tribunal

ITAT: TDS on notional profit attributed to LG Korea's PE 'impossible act', absolves LG India

  • In Favour of Assessee
  • Citation Number : TS-715-ITAT-2023(DEL)
  • Tax Payer : LG Electronics India Ltd
Income tax Appellate Tribunal

ITAT: Revenue not empowered to question TRC without establishing Mauritian Co. as shell/conduit

  • In Favour of Assessee
  • Citation Number : TS-717-ITAT-2023(DEL)
  • Tax Payer : CPI India Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Absolves German Co. from taxability of offshore supplies & inextricably linked services

  • In Favour of Assessee
  • Citation Number : TS-714-ITAT-2023(DEL)
  • Tax Payer : DSD Noell GMBH
Income tax Appellate Tribunal

ITAT: Third Member resolves conflict between Sec.153C & Sec.143(3) applicability; Follows Abhisar Buildwell

  • In Favour of Assessee
  • Citation Number : TS-713-ITAT-2023(JAB)
  • Tax Payer : Kalyanika Infra Mega Ventures Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes reassessment triggered by unconnected party’s search & Sec.132(4) statement; Finds AY mismatch

  • In Favour of Assessee
  • Citation Number : TS-712-ITAT-2023(Mum)
  • Tax Payer : Prashant Rameshchandra Samdani
Income tax Appellate Tribunal

ITAT: Deletes CIT(A)'s fresh addition made by exceeding ITAT's direction & without notice to Assessee

  • In Favour of Assessee
  • Citation Number : TS-709-ITAT-2023(DEL)
  • Tax Payer : Net Agri Company Pvt. Ltd
High Court

HC: Diminution in bonds received as subsidy & school running expenditure, revenue in nature

  • In Favour of Assessee
  • Citation Number : TS-710-HC-2023(ORI)
  • Tax Payer : Paradeep Phosphates Limited
High Court

HC: Quashes reassessment proceedings over capital gains exemption as sale deed furnished during scrutiny

  • In Favour of Assessee
  • Citation Number : TS-707-HC-2023(MAD)
  • Tax Payer : S. Uttam Chand
High Court

HC: Rejects higher TDS basis Revenue's approach of 'artificially dissecting' composite contracts

  • In Favour of Assessee
  • Citation Number : TS-706-HC-2023(ALL)
  • Tax Payer : Lalitpur Power Generation Co. Ltd
Income tax Appellate Tribunal

ITAT: Condones 33 months' appeal-filing delay before CIT(A) subject to Rs.51,000 cost payable to PMNRF

  • In Favour of Assessee
  • Citation Number : TS-705-ITAT-2023(Mum)
  • Tax Payer : General Lifescience Distributors
High Court

HC: AO’s personal opinion on 'businessman's prudence' not tangible material; Quashes reassessment proceedings

  • In Favour of Assessee
  • Citation Number : TS-704-HC-2023(CAL)
  • Tax Payer : Dinesh Kumar Goyal HUF
Income tax Appellate Tribunal

ITAT: Sec.43B applicable on service tax not paid to Govt.; Rejects 'not charged to P&L A/c' plea

  • In Favour of Revenue
  • Citation Number : TS-691-ITAT-2023(Bang)
  • Tax Payer : Ashraf Nafisa Althaf
Income tax Appellate Tribunal

ITAT: CIT(A) deleted Sec.56(2)(viib) addition without considering Revenue's factual objections; Remands matter

  • In Favour of Revenue
  • Citation Number : TS-702-ITAT-2023(DEL)
  • Tax Payer : Sharp Eye Broadcasting Pvt. Ltd
High Court

HC: Condones 79 days appeal-filing delay attributable to pursuing review before ITAT

  • In Favour of Assessee
  • Citation Number : TS-687-HC-2023(DEL)
  • Tax Payer : Resorts Consortium India Limited
High Court

HC: Upholds Sec.148 notice issued by jurisdictional AO instead of NaFAC; Analyses CBDT OM

  • In Favour of Revenue
  • Citation Number : TS-693-HC-2023(CAL)
  • Tax Payer : Sanghi Steel Udyog Private Limited
Income tax Appellate Tribunal

ITAT: Allows Sec.80P deduction on interest income since 'attributable to' co-op society's activities

  • In Favour of Assessee
  • Citation Number : TS-703-ITAT-2023(VIZ)
  • Tax Payer : Yendagandhi Large Sized Co-operative Society Ltd
Foreign Court

FC: Luxembourg Court confirms advance ruling as non-binding over factual inconsistency & lack of evidence

  • In Favour of Revenue
  • Citation Number : TS-700-FC-2023(LXB)
  • Tax Payer : A SARL
High Court

HC: Quashes prosecution against delayed ITR-filing due to prepaid taxes, refund claim

  • In Favour of Assessee
  • Citation Number : TS-701-HC-2023(MAD)
  • Tax Payer : Manav Menon
Income tax Appellate Tribunal

ITAT: Paperwork futile where outcome transcends human probabilities; Upholds penny stock LTCG addition

  • In Favour of Revenue
  • Citation Number : TS-699-ITAT-2023(HYD)
  • Tax Payer : Anirudh Venkata Ragi