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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: Fee for Director's club membership in individual category, allowable business expenditure

  • In Favour of Assessee
  • Citation Number : TS-305-ITAT-2023(Mum)
  • Tax Payer : New Globe Logistik Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Penalty for late filing return not compensatory in nature, disallowed under Sec.37(1)

  • In Favour of Revenue
  • Citation Number : TS-306-ITAT-2023(Mum)
  • Tax Payer : Shriram Chits Maharashtra Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Mauritian 'Collective Investment Vehicle' eligible for DTAA benefits, basis TRC; Follows Blackstone ruling

  • In Favour of Assessee
  • Citation Number : TS-308-ITAT-2023(DEL)
  • Tax Payer : Sapein Funds Ltd
High Court

HC: Source of money important but not decisive for determining Benami transaction

  • In Favour of None/NA
  • Citation Number : TS-307-HC-2023(CAL)
  • Tax Payer : Sekhar Kumar Roy
Foreign Court

FC: French Court holds beneficial owner of dividend, not intermediary, eligible for DTAA benefit

  • In Favour of Revenue
  • Citation Number : TS-1050-FC-2022(FRN)
  • Tax Payer : Foncière Vélizy Rose
Income tax Appellate Tribunal

ITAT: Deletes addition of demonetisation deposits as source explained, despite RBI Notification violation

  • In Favour of Assessee
  • Citation Number : TS-303-ITAT-2023(CHNY)
  • Tax Payer : Purani Hospital Supplies Private Limited
Foreign Court

FC: Canadian Supreme Court upholds GAAR for frustrating rationale of loss-restricting provision

  • In Favour of Revenue
  • Citation Number : TS-304-FC-2023(CAN)
  • Tax Payer : Deans Knight Income Corp.
High Court

HC: Revenue to re-decide Travelport UK’s refund adjustment, basis writ petition’s content

  • In Favour of Assessee
  • Citation Number : TS-302-HC-2023(DEL)
  • Tax Payer : Travelport International Operations Limited
Income tax Appellate Tribunal

ITAT: 200% penalty not imposable unless Revenue specifies misreporting instance under Sec.270A(9)

  • In Favour of Assessee
  • Citation Number : TS-300-ITAT-2023(Mum)
  • Tax Payer : Saltwater Studio LLP
Income tax Appellate Tribunal

ITAT: Sec.44BB 'computation provision', inapplicable sans PE; Rejects offshore supply's taxability in India

  • In Favour of Assessee
  • Citation Number : TS-299-ITAT-2023(DEL)
  • Tax Payer : Baker Hughes Energy Technologies UK Ltd
Income tax Appellate Tribunal

ITAT: No deemed dividend tax on 'non-shareholder' loan recipient; Relies on Ankitech ruling

  • In Favour of Assessee
  • Citation Number : TS-297-ITAT-2023(Ahd)
  • Tax Payer : Aaryavart Infrastructure P. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: No technical know-how made available in pre-clinical lab services; Denies taxability as FTS

  • In Favour of Assessee
  • Citation Number : TS-296-ITAT-2023(Bang)
  • Tax Payer : Charles River Laboratories Inc.
High Court

HC: Revenue to consider Flipkart's reply against reassessment proceedings involving investment in shares

  • In Favour of Assessee
  • Citation Number : TS-295-HC-2023(KAR)
  • Tax Payer : Flipkart Private Limited
Income tax Appellate Tribunal

ITAT: Following Delhi HC's Brandix ruling, holds assessment order sans DIN as ‘non est’

  • In Favour of Assessee
  • Citation Number : TS-293-ITAT-2023(DEL)
  • Tax Payer : Prtatap Singh Yadav
Income tax Appellate Tribunal

ITAT: Upholds suo motu rectification for disallowing delayed ESI/PF payment, following Checkmate ruling

  • In Favour of Revenue
  • Citation Number : TS-285-ITAT-2023(PUN)
  • Tax Payer : Shivamm Industries
High Court

HC: HC: Settlement application not maintainable absent reassessment notice issued & expiry of regular assessment timeline

  • In Favour of Revenue
  • Citation Number : TS-280-HC-2023(DEL)
  • Tax Payer : Sushil Kumar Goyal & Ors
High Court

HC: Quashes reassessment order for denial of hearing over valuation of property; Grants hearing

  • In Favour of Assessee
  • Citation Number : TS-288-HC-2023(MAD)
  • Tax Payer : R. Rajasekaran
High Court

HC: Examining prima facie case, balance of convenience & financial stringency mandatory in stay applications

  • In Favour of Assessee
  • Citation Number : TS-294-HC-2023(JHAR)
  • Tax Payer : Nirmal Kumar Pradeep Kumar, (HUF)
Foreign Court

FC: Absent specific provision in DTAA, Chilean Court rejects capital gains tax on ‘indirect transfer’

  • In Favour of Assessee
  • Citation Number : TS-292-FC-2023
  • Tax Payer : Inversiones Capital Global SA
Income tax Appellate Tribunal

ITAT: Allows legal expenses against interest income to PE existing solely to contest arbitral award

  • In Favour of Assessee
  • Citation Number : TS-290-ITAT-2023(DEL)
  • Tax Payer : SIS Live