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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: ITAT: Supply of drawings/ designs inextricably linked to offshore plant-sale, not taxable as FTS

  • In Favour of Assessee
  • Citation Number : TS-328-ITAT-2023(DEL)
  • Tax Payer : SMS Concast AG
Income tax Appellate Tribunal

ITAT: Finding on PE basis prior years' orders, untenable; Deprecates Revenue's cut & paste job

  • In Favour of Assessee
  • Citation Number : TS-327-ITAT-2023(DEL)
  • Tax Payer : Nuovo Pignone International
Income tax Appellate Tribunal

ITAT: Deletes Sec.271(1)(c) penalty sans specific charge in SCN; Follows Karnataka HC's Manjunatha ruling

  • In Favour of Assessee
  • Citation Number : TS-323-ITAT-2023(RAI)
  • Tax Payer : South Eastern Coalfields Ltd
Income tax Appellate Tribunal

ITAT: Condones 1600 days' delay in appeal-filing, endorses substantial justice over technicalities

  • In Favour of Assessee
  • Citation Number : TS-319-ITAT-2023(Kol)
  • Tax Payer : Monitor Vincom Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Upholds Sec.68 addition for penny stock gain as Assessee fails to discharge onus

  • In Favour of Revenue
  • Citation Number : TS-317-ITAT-2023(Ahd)
  • Tax Payer : Hemil Subhashbhai Shah
Income tax Appellate Tribunal

ITAT: Income from sale of land by Statutory Corporation, charitable in nature

  • In Favour of Assessee
  • Citation Number : TS-314-ITAT-2023(Ahd)
  • Tax Payer : Gujarat Industrial Development Corporation
High Court

HC: Declines HSBC’s writ challenging reassessment proceedings due to alternative remedy

  • In Favour of Revenue
  • Citation Number : TS-322-HC-2023(TEL)
  • Tax Payer : HSBC Holdings PLC
Foreign Court

FC: Pakistan's Apex Court prefers physical over virtual presence for existence of 'Service PE'

  • In Favour of Assessee
  • Citation Number : TS-1051-FC-2022
  • Tax Payer : Snamprogetti Engineering B.V
Income tax Appellate Tribunal

ITAT: Community development expenditure in villages around GMR's power plant, allowable under Sec.37(1)

  • In Favour of Assessee
  • Citation Number : TS-321-ITAT-2023(Mum)
  • Tax Payer : GMR Warora Energy Ltd
High Court

HC: Sets aside reassessment proceedings against merged entity, follows SC's Maruti Suzuki ruling

  • In Favour of Assessee
  • Citation Number : TS-320-HC-2023(KAR)
  • Tax Payer : Coffee Day Resorts (MSM) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Examining business nature necessary to determine business commencement & consequential disallowance

  • In Favour of Assessee
  • Citation Number : TS-318-ITAT-2023(DEL)
  • Tax Payer : Honda Access India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Qualcomm Inc. not taxable on royalty from foreign OEMs without Indian PE

  • In Favour of Assessee
  • Citation Number : TS-316-ITAT-2023(DEL)
  • Tax Payer : Qualcomm Incorporated USA
District Court

DC: Absent palpable error, legal non-compliance or arbitrariness, Criminal Revision Petition not maintainable

  • In Favour of Revenue
  • Citation Number : TS-313-DC-2023(DEL)
  • Tax Payer : Kamla Rani
High Court

HC: Successor company entitled to refund of tax-credit migrated pursuant to merger

  • In Favour of Assessee
  • Citation Number : TS-315-HC-2023(TEL)
  • Tax Payer : Virtusa Consulting Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Reiterates limitations on CIT(A)'s income enhancement powers vis-a-vis issues not considered by AO

  • In Favour of Assessee
  • Citation Number : TS-312-ITAT-2023(Kol)
  • Tax Payer : Apeejay Shipping Ltd
Income tax Appellate Tribunal

ITAT: Sec.69 inapplicable to on-money paid by NR from foreign sourced income

  • In Favour of Assessee
  • Citation Number : TS-311-ITAT-2023(Mum)
  • Tax Payer : Vijaykumar Kanaiyalal Matta
Income tax Appellate Tribunal

ITAT: Allows Sec.54F exemption as Assesse not exclusive owner of multiple house properties

  • In Favour of Assessee
  • Citation Number : TS-310-ITAT-2023(Mum)
  • Tax Payer : Zainul Abedin Ghaswala
High Court

HC: Look Out Circulars have extreme repercussions, need regulations & cannot be made recovery norm

  • In Favour of Assessee
  • Citation Number : TS-309-HC-2023(CAL)
  • Tax Payer : Mannoj Kumar Jain & Anr
Income tax Appellate Tribunal

ITAT: Sec.80-IC claim through ITR, directory; Deduction allowable during assessment proceedings

  • In Favour of Assessee
  • Citation Number : TS-301-ITAT-2023(DEL)
  • Tax Payer : Canadian Specialty Vinyls
Income tax Appellate Tribunal

ITAT: ITAT: Interest on temporary FDs eligible for Sec.10AA exemption; Follows Hewlett Packard ruling

  • In Favour of Assessee
  • Citation Number : TS-298-ITAT-2023(Bang)
  • Tax Payer : Allstate India Private Limited