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Rulings ( 15447 results )

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High Court

HC: Stays Look Out Circular but imposes Rs.50,000 cost for applying last minute

  • In Favour of Assessee
  • Citation Number : TS-349-HC-2023(BOM)
  • Tax Payer : Sanjay Dangi
High Court

HC: HC: Upholds Singapore-based FII's eligibility for capital gains exemption; Rejects invocation of LoB caluse

  • In Favour of Assessee
  • Citation Number : TS-346-HC-2023(BOM)
  • Tax Payer : Citicorp Investment Bank (singapore) Ltd.)
High Court

HC: Upholds Educational Institution's exemption on corpus donation; Rejects 'capitation fee' plea

  • In Favour of Assessee
  • Citation Number : TS-347-HC-2023(KAR)
  • Tax Payer : Rashtreeya Sikshana Samithi Trust
Income tax Appellate Tribunal

ITAT: Allows Sec.10A deduction on software development services; Rejects 'manpower supply' & 'body shopping' plea

  • In Favour of Assessee
  • Citation Number : TS-325-ITAT-2023(Mum)
  • Tax Payer : LTIMindtree Limited
High Court

HC: Disparity between Sec.148A(d) order & Sec.148A(b) notice, violative of natural justice

  • In Favour of Assessee
  • Citation Number : TS-334-HC-2023(CAL)
  • Tax Payer : Rajesh Kumar Agarwal
Income tax Appellate Tribunal

ITAT: Voluntariness no prerequisite for Sec.80G; Directs Revenue to re-verify CSR expenditure claim

  • In Favour of Assessee
  • Citation Number : TS-340-ITAT-2023(Mum)
  • Tax Payer : Synergia Lifesciences Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes revision against taxability of interest on enhanced compensation as Capital Gains

  • In Favour of Assessee
  • Citation Number : TS-332-ITAT-2023(Kol)
  • Tax Payer : The Baranagar Jute Factory PLC
Income tax Appellate Tribunal

ITAT: Absent income element, no TDS on reimbursement made to NR group co.

  • In Favour of Assessee
  • Citation Number : TS-324-ITAT-2023(CHNY)
  • Tax Payer : Trusted Aerospace Engineering Pvt.Ltd
High Court

HC: Allows write-off of irrecoverable intra-group advance under Sec.28, citing commercial expediency

  • In Favour of Assessee
  • Citation Number : TS-329-HC-2023(BOM)
  • Tax Payer : Mahindra and Mahindra Ltd
Income tax Appellate Tribunal

ITAT: Allows Rs.922 Cr loss carry-forward from intra-group share transfer, claimed through revised return

  • In Favour of Both, Partially
  • Citation Number : TS-344-ITAT-2023(PUN)
  • Tax Payer : Bilcare Limited
Income tax Appellate Tribunal

ITAT: Expounds on scope of revised return for 'loss carry-forward' & ITAT's fact-finding powers

  • In Favour of Revenue
  • Citation Number : TS-341-ITAT-2023(DEL)
  • Tax Payer : RRPR Holding Private Limited
Foreign Court

FC: Absent FTS clause in DTAA, Tanzanian Court taxes service fees as ‘Other Income’

  • In Favour of Revenue
  • Citation Number : TS-1052-FC-2022
  • Tax Payer : Mlimani Holdings Limited
Income tax Appellate Tribunal

ITAT: Quashes revisionary order over share-premium taxability, absent specific defect in AO's approach

  • In Favour of Assessee
  • Citation Number : TS-339-ITAT-2023(PUN)
  • Tax Payer : Indospace Park Chakan 1 Phase 2A Private Limited
High Court

HC: Rescues Assessee from 'lawyer’s failing' in appeal-filing; Directs admission of VsV declaration

  • In Favour of Assessee
  • Citation Number : TS-337-HC-2023(DEL)
  • Tax Payer : Ardent Info Systems Pvt. Ltd
High Court

HC: Rejects writ against assessment order over completeness & validity of Sec.143(2) notice

  • In Favour of Revenue
  • Citation Number : TS-326-HC-2023(MAD)
  • Tax Payer : Angusamy Gounder Subbu Rathinamun
Income tax Appellate Tribunal

ITAT: ITR & draft order in merged-entity's name but successor-entity eligible for refund

  • In Favour of Both, Partially
  • Citation Number : TS-336-ITAT-2023(Mum)
  • Tax Payer : Star India Pvt. Ltd. (Successor of Star Sports India Pvt. Ltd.)
Income tax Appellate Tribunal

ITAT: Seconded employees' salary reimbursed to EY-US, not FTS; Follows Flipkart & Boeing rulings

  • In Favour of Assessee
  • Citation Number : TS-335-ITAT-2023(DEL)
  • Tax Payer : Ernst & Young U.S. LLP
High Court

HC: Revenue's procrastination impacts public interest & depletes Exchequer; Directs refund with interest

  • In Favour of Assessee
  • Citation Number : TS-333-HC-2023(DEL)
  • Tax Payer : Peoplestrong Technologies Private Limited
High Court

HC: Revenue to confront Vodafone's Mauritius entity with material to dislodge validity of TRC

  • In Favour of Assessee
  • Citation Number : TS-331-HC-2023(DEL)
  • Tax Payer : Vodafone Mauritius Limited
High Court

HC: Absent specific finding on Sec.179 prerequisites, tax recovery from Director unsustainable

  • In Favour of Assessee
  • Citation Number : TS-330-HC-2023(BOM)
  • Tax Payer : Prakash B. Kamat