Filters

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

Rulings ( 15431 results )

Filters
Income tax Appellate Tribunal

ITAT: Revenue to decide Sec.10AA claim as Assessee filed Form 56F during assessment proceedings

  • In Favour of Assessee
  • Citation Number : TS-488-ITAT-2023(CHNY)
  • Tax Payer : Equiniti India Private Limited
High Court

HC: Amalgamation with Sun Pharma 'smoke screen' for tax-evasion; Directs denovo assessment

  • In Favour of Revenue
  • Citation Number : TS-489-HC-2023(MAD)
  • Tax Payer : Dadha Pharma Pvt. Ltd
District Court

DC: Discharges Assessee from prosecution under ITA as income already assessed under BMA

  • In Favour of Assessee
  • Citation Number : TS-487-DC-2023(DEL)
  • Tax Payer : Ritu Khaitan
Income tax Appellate Tribunal

ITAT: Revenue duty-bound to rework valuation after rejecting Assessee's method under Sec.56(2)(viib)

  • In Favour of Assessee
  • Citation Number : TS-486-ITAT-2023(DEL)
  • Tax Payer : Movefast Automobiles Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Receipts from design services taxable as FTS since contract satisfied make available clause

  • In Favour of Assessee
  • Citation Number : TS-485-ITAT-2023(DEL)
  • Tax Payer : Gensler Singapore Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: No royalty on 'Cricket Australia' for live & non-live transmission; Follows Fox & New Skies rulings

  • In Favour of Assessee
  • Citation Number : TS-482-ITAT-2023(DEL)
  • Tax Payer : Cricket Australia
Income tax Appellate Tribunal

ITAT: Revenue bound to give advance tax credit inadvertently left unclaimed in ITR

  • In Favour of Assessee
  • Citation Number : TS-474-ITAT-2023(Mum)
  • Tax Payer : Damco India Pvt. Ltd
High Court

HC: Sec.80-IC deduction allowable when granted in initial and subsequent AYs

  • In Favour of Assessee
  • Citation Number : TS-470-HC-2023(CAL)
  • Tax Payer : C And E Limited
High Court

HC: HC: Quashes revision for lacking inquiry & violating natural justice; Imposes Rs.10,000 cost

  • In Favour of Assessee
  • Citation Number : TS-464-HC-2023(ALL)
  • Tax Payer : M.L. Chains
High Court

HC: Directs refund with interest where demand adjusted in haste & contrary to law

  • In Favour of Assessee
  • Citation Number : TS-472-HC-2023(DEL)
  • Tax Payer : Jindal Stainless Ltd
High Court

HC: HC: HC: Quashes Sec.271C penalty order passed after 11 years from completion of assessment

  • In Favour of Assessee
  • Citation Number : TS-480-HC-2023(DEL)
  • Tax Payer : HINDUSTAN COCA COLA BEVERAGES PVT. LTD.
Income tax Appellate Tribunal

ITAT: AO/CIT(A) inherently empowered to condone delay in application for immunity from Sec.270A penalty

  • In Favour of Assessee
  • Citation Number : TS-483-ITAT-2023(HYD)
  • Tax Payer : Nirajita Mitra
Foreign Court

FC: German Federal Court holds exemption under a treaty cannot be overridden basis another treaty

  • In Favour of Assessee
  • Citation Number : TS-1058-FC-2022
  • Tax Payer : Undisclosed
Income tax Appellate Tribunal

ITAT: Rejects taxability as core software business not conducted by foreign employees visiting India

  • In Favour of Assessee
  • Citation Number : TS-481-ITAT-2023(DEL)
  • Tax Payer : Automation Anywhere Inc.
High Court

HC: Rejects to condone Revenue's appeal-filing delay of 498 days; Reprimands for dereliction of duty

  • In Favour of Assessee
  • Citation Number : TS-479-HC-2023(DEL)
  • Tax Payer : National Fertilizers Ltd
Income tax Appellate Tribunal

ITAT: Demonetisation deposits not taxable where Assessee maintained cash for business operations & exigencies

  • In Favour of Both, Partially
  • Citation Number : TS-478-ITAT-2023(DEL)
  • Tax Payer : Jagson International Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Subscription fees for watching pre-recorded video courses, not taxable as royalty

  • In Favour of Assessee
  • Citation Number : TS-477-ITAT-2023(Bang)
  • Tax Payer : Pluralsight LLC
Income tax Appellate Tribunal

ITAT: Interest certificate no prerequisite for realtor claiming Sec.24(b) deduction; Quashes revision

  • In Favour of Assessee
  • Citation Number : TS-475-ITAT-2023(Mum)
  • Tax Payer : The Manjri Stud Farm Pvt. Ltd
Income tax Appellate Tribunal

ITAT: StanChart's loss of over Rs.1,000 Cr, due to securities scam, allowable business loss

  • In Favour of Both, Partially
  • Citation Number : TS-476-ITAT-2023(Mum)
  • Tax Payer : Standard Chartered Bank
Income tax Appellate Tribunal

ITAT: Sec.54 exemption allowable despite old agreement as construction completed within 'prescribed 3 years'

  • In Favour of Assessee
  • Citation Number : TS-473-ITAT-2023(DEL)
  • Tax Payer : Reema Chawla