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Rulings ( 15431 results )

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Income tax Appellate Tribunal

ITAT: TDS on ESOP provision crystallises with exercise of option not when granted

  • In Favour of Assessee
  • Citation Number : TS-499-ITAT-2023(Mum)
  • Tax Payer : Total Energies Marketing India Pvt. Ltd
Supreme Court

SC: Tax-credit allowable on dividend exempt under Oman's domestic law; Upholds Delhi HC ruling

  • In Favour of Assessee
  • Citation Number : TS-533-SC-2023
  • Tax Payer : Krishak Bharati Cooperative Ltd.
High Court

HC: Sets aside reassessment proceedings initiated against Singapore entity over foreign remittance & not submitting SPA

  • In Favour of Assessee
  • Citation Number : TS-536-HC-2023(DEL)
  • Tax Payer : Quickroutes Internatioanl Private Limited
Foreign Court

FC: Dutch Court upholds relevancy of 'actual' management for deciding place of 'effective' management

  • In Favour of Revenue
  • Citation Number : TS-535-FC-2023(NETH)
  • Tax Payer : X BV
Supreme Court

SC: Expounds on scope of Sec.80P deduction, interplay of Banking Regulation & NABARD Acts

  • In Favour of Assessee
  • Citation Number : TS-528-SC-2023
  • Tax Payer : Kerala State Co-operative Agricultural and Rural Development Bank Ltd
Income tax Appellate Tribunal

ITAT: Cognizant’s Rs.19,000 Cr. buyback through Court approved scheme 'colourable device', attracts DDT

  • In Favour of Revenue
  • Citation Number : TS-531-ITAT-2023(CHNY)
  • Tax Payer : Cognizant Technology - Solutions India Pvt. Ltd
High Court

HC: Remits assessment as SCN sent to non-designated email, though uploaded on portal

  • In Favour of Assessee
  • Citation Number : TS-529-HC-2023(MAD)
  • Tax Payer : Indian Bank
Supreme Court

SC: Disposes of SLP involving constitutionality of Sec.144B(9) retro-amendment as assessment remitted by HC

  • In Favour of Both, Partially
  • Citation Number : TS-526-SC-2023
  • Tax Payer : Sapna Flour Mills Ltd
Income tax Appellate Tribunal

ITAT: Rejects reopening of assessment concluded prior to introduction of 16 years extended limitation

  • In Favour of Assessee
  • Citation Number : TS-525-ITAT-2023(DEL)
  • Tax Payer : Anand Persad Jaiswal
Income tax Appellate Tribunal

ITAT: Absent corroborative material, Sec.68 inapplicable on foreign income remittance in NRE Account

  • In Favour of Assessee
  • Citation Number : TS-514-ITAT-2023(Ahd)
  • Tax Payer : Aswat Juned Motiwala
High Court

HC: 'Brand Name' akin to trademarks, qualifies for depreciation as intangible asset

  • In Favour of Assessee
  • Citation Number : TS-523-HC-2023(DEL)
  • Tax Payer : Kuantum Papers Ltd
Income tax Appellate Tribunal

ITAT: Indian AE, sans IRDAI licence, incapable of executing insurance contracts; Rejects DAPE plea

  • In Favour of Assessee
  • Citation Number : TS-519-ITAT-2023(Mum)
  • Tax Payer : RGA International Reinsurance Company Limited
High Court

HC: Revenue to re-decide condonation of ITR-filing delay after 25 years by re-constructing record

  • In Favour of Assessee
  • Citation Number : TS-521-HC-2023(ALL)
  • Tax Payer : Kailash Chand Agarwal
High Court

HC: HC: Reduces Amazon-US' TDS from 16% to '10% less 2%-EL' on Amazon-India's web services payments

  • In Favour of Assessee
  • Citation Number : TS-520-HC-2023(DEL)
  • Tax Payer : Amazon Web Services India Pvt Ltd & Anr
Income tax Appellate Tribunal

ITAT: Compensation for waiving off ‘right to sue’ capital receipt not chargeable to tax

  • In Favour of Assessee
  • Citation Number : TS-505-ITAT-2023(Mum)
  • Tax Payer : Virendra Bhavanji Gala
Income tax Appellate Tribunal

ITAT: Bombardier’s offshore supplies non-taxable; Follows consistency & group concern's ruling

  • In Favour of Assessee
  • Citation Number : TS-517-ITAT-2023(DEL)
  • Tax Payer : Bombardier Transportation Signal (Thailand) Limited
Income tax Appellate Tribunal

ITAT: ITAT: Restores issue of Nil TDS on 'technical support services' for Airport Authority of India

  • In Favour of Assessee
  • Citation Number : TS-507-ITAT-2023(DEL)
  • Tax Payer : AIRPORT AUTHORITY OF INDIA
Income tax Appellate Tribunal

ITAT: Sec.80P deduction allowable through belated return as FA 2021 amendment to Sec.143(1)(a)(v) prospective

  • In Favour of Assessee
  • Citation Number : TS-512-ITAT-2023(PAN)
  • Tax Payer : Bhagyalaxmi Co-Operative Credit Society Ltd
Income tax Appellate Tribunal

ITAT: Rental income from land leased out for agricultural purpose qualifies as agriculture income

  • In Favour of Assessee
  • Citation Number : TS-515-ITAT-2023(Mum)
  • Tax Payer : Vinayak Sudhakar Malkotagi
High Court

HC: Dismisses writ challenging rejection of Sec.197 application for alternative statutory remedy

  • In Favour of Revenue
  • Citation Number : TS-504-HC-2023(P & H)
  • Tax Payer : Coforge Solutions Pvt. Ltd