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Rulings ( 15447 results )

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High Court

HC: Reiterates legal position on 'substantial question of law', disputes over facts & circumstances not covered

  • In Favour of Assessee
  • Citation Number : TS-370-HC-2023(GUJ)
  • Tax Payer : Prabodhchandra Jayantilal Patel
High Court

HC: IT Act prevails over MSMED Act for Special Audit Fee dispute with IT Dept.

  • In Favour of Revenue
  • Citation Number : TS-371-HC-2023(DEL)
  • Tax Payer : MICRO AND SMALL ENTERPRISE FACILITATION COUNCIL
Income tax Appellate Tribunal

ITAT: DR’s 'conflict of interest' objection against ITAT’s Counsel for RTI case, mischievous

  • In Favour of Assessee
  • Citation Number : TS-369-ITAT-2023(CHNY)
  • Tax Payer : Daechang Seat Co. Ltd
Foreign Court

FC: Bulgarian Apex Court upholds beneficial ownership of royalty, basis employees, assets & control

  • In Favour of Assessee
  • Citation Number : TS-1053-FC-2022(BUL)
  • Tax Payer : CBS International Netherlands BV
High Court

HC: SLP admission against payee, no reason to hold payer liable for TDS

  • In Favour of Assessee
  • Citation Number : TS-368-HC-2023(BOM)
  • Tax Payer : Hapag Lloyd India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Distinguishes Northern Operating & Centrica rulings, holds Sec.195-TDS inapplicable on reimbursement of salary

  • In Favour of Assessee
  • Citation Number : TS-363-ITAT-2023(DEL)
  • Tax Payer : Serco India Pvt. Ltd
High Court

HC: HC: Colgate Palmolive Malaysia's receipts from allowing SAP access to Indian entity not royalty

  • In Favour of Assessee
  • Citation Number : TS-362-HC-2023(BOM)
  • Tax Payer : Colgate Palmolive Marketing SDN BHD
High Court

HC: HC: Alibaba Singapore eligible for DTAA benefits; Rejects Revenue's plea on TRC & Infomedia as DAPE

  • In Favour of Assessee
  • Citation Number : TS-361-HC-2023(BOM)
  • Tax Payer : Alibaba.Com Singapore E-Commerce Private Ltd
High Court

HC: Quashes Sec.148 notice against Rs.679 Cr. share premium; Holds angel-tax & Sec.68 amendment, prospective

  • In Favour of Assessee
  • Citation Number : TS-359-HC-2023(BOM)
  • Tax Payer : SLS Energy Pvt. Ltd
High Court

HC: Settlement of lawsuit by TCS with US-deputed employees, allowable under Sec.37(1); Quashes Sec.148 notice

  • In Favour of Assessee
  • Citation Number : TS-360-HC-2023(BOM)
  • Tax Payer : Tata Consultancy Services Ltd
Income tax Appellate Tribunal

ITAT: Sustains addition involving transaction with commodity traders for non-fulfilment of Sec.68 prerequisites

  • In Favour of Revenue
  • Citation Number : TS-342-ITAT-2023(Mum)
  • Tax Payer : Advantage Overseas Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Hotel management license fees from Four Seasons, not rental but business income

  • In Favour of Assessee
  • Citation Number : TS-343-ITAT-2023(DEL)
  • Tax Payer : Coronet Hotel Services & Suppliers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: No power with CIT(E) to condone delay in filing of approval for Sec.10(23C)(vi) exemption

  • In Favour of Both, Partially
  • Citation Number : TS-354-ITAT-2023(RAI)
  • Tax Payer : Chhattisgarh Rajya Open School
High Court

HC: Quashes reassessment proceedings stemming from co-owner’s revisionary order as based on borrowed satisfaction

  • In Favour of Assessee
  • Citation Number : TS-358-HC-2023(GUJ)
  • Tax Payer : Anilaben Rohitbhai Modi
High Court

HC: Quashes reassessment proceedings as Revenue treated purchase of immovable property as sale transaction

  • In Favour of Assessee
  • Citation Number : TS-353-HC-2023(DEL)
  • Tax Payer : Krishna Diagnostic Private Limited
High Court

HC: Strikes down VsV Circular's 'FAQ 61' for limiting scope of 'beneficial' VsV Act

  • In Favour of Assessee
  • Citation Number : TS-356-HC-2023(BOM)
  • Tax Payer : Oerlikon Balzers Coating India Private Limited
Foreign Court

FC: Polish Apex Court holds trademark fee, not inextricably linked to cosmetics, taxable as royalty

  • In Favour of Revenue
  • Citation Number : TS-357-FC-2023(POL)
  • Tax Payer : Cosmetics sp. zo.o.
Income tax Appellate Tribunal

ITAT: Deletes 'undisclosed income' addition as Revenue fails to dislodge affidavit on income-source

  • In Favour of Assessee
  • Citation Number : TS-351-ITAT-2023(Mum)
  • Tax Payer : Arun Kumar R. Mehta
Income tax Appellate Tribunal

ITAT: Ocean freight charges paid to Korean AE, covered by Art.8; Deletes Sec.40(a)(i) disallowance

  • In Favour of Assessee
  • Citation Number : TS-350-ITAT-2023(CHNY)
  • Tax Payer : Doosan Power Systems India Pvt. Ltd
High Court

HC: Sets aside Sec.148A(b) notice, directs gathering of material on Assessee's income escapement

  • In Favour of Assessee
  • Citation Number : TS-348-HC-2023(DEL)
  • Tax Payer : Home Credit India B. V.