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Rulings ( 15447 results )

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High Court

HC: Revenue bound to hear Assessee on request; Quashes Sec.148A(d) order in NR’s case

  • In Favour of Assessee
  • Citation Number : TS-291-HC-2023(ALL)
  • Tax Payer : Neelima Mahajan
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Quashes assessment for income classification contrary to DRP directions; Denies 'remit back' plea

  • In Favour of Assessee
  • Citation Number : TS-289-ITAT-2023(Mum)
  • Tax Payer : I.A.R. System Aktiebolag
High Court

HC: Sec.153C assessments invalid where no satisfaction recorded by AO in searched person’s case

  • In Favour of Assessee
  • Citation Number : TS-287-HC-2023(KAR)
  • Tax Payer : Gali Janardhana Reddy
High Court

HC: Capital gains 'income', not sale consideration, relevant for Rs.50 Lac threshold in Sec.149(1)(b)

  • In Favour of Assessee
  • Citation Number : TS-286-HC-2023(KAR)
  • Tax Payer : Sanath Kumar Murali
High Court

HC: Quashes reassessment proceedings stemming from Revenue’s deviation from prior view sans cogent reasoning

  • In Favour of Assessee
  • Citation Number : TS-284-HC-2023(DEL)
  • Tax Payer : Prem Kumar Chopra
High Court

HC: Directs for 2% EL & 8% TDS in Sec.197 certificate as Revenue agrees for temporary measure

  • In Favour of Assessee
  • Citation Number : TS-283-HC-2023(DEL)
  • Tax Payer : Sabre GLBL Inc.
Income tax Appellate Tribunal

ITAT: No ad-hoc disallowance of commission expenses, cites similar expenses allowed in preceding AYs

  • In Favour of Assessee
  • Citation Number : TS-282-ITAT-2023(Ahd)
  • Tax Payer : Grand Polycoats Company Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Commission agent's bona fide belief of Sec.44AB non-applicability, justifiable for deleting Sec.271B penalty

  • In Favour of Assessee
  • Citation Number : TS-276-ITAT-2023(DEL)
  • Tax Payer : Mohammad Daud
Income tax Appellate Tribunal

ITAT: No TDS liability on year-end provisions, reversed in subsequent AY, absent payee-identification

  • In Favour of Assessee
  • Citation Number : TS-275-ITAT-2023(DEL)
  • Tax Payer : HT Mobile Solutions Limited
Income tax Appellate Tribunal

ITAT: Denies Sec.11 exemption for Form 10B delay where no condonation application preferred

  • In Favour of Assessee
  • Citation Number : TS-273-ITAT-2023(RAI)
  • Tax Payer : Jain Shwetamber Murtipujak Sangh
Income tax Appellate Tribunal

ITAT: Sec.194J applicable on payments to 'consultant' doctors; Sec.192 inapplicable absent employee-employer relationship

  • In Favour of Assessee
  • Citation Number : TS-270-ITAT-2023(CHNY)
  • Tax Payer : Kovai Medical Centre and Hospital Limited
High Court

HC: HC: Faceless assessment, neither fundamental nor vested right; Upholds 'case-transfer' of Gandhis & AAP

  • In Favour of Revenue
  • Citation Number : TS-281-HC-2023(DEL)
  • Tax Payer : Sanjay Gandhi Memorial Trust
Foreign Court

FC: Dutch Supreme Court upholds source-taxation on footballer's ‘bridging benefit’ under DTAA with Australia

  • In Favour of Revenue
  • Citation Number : TS-279-FC-2023(NETH)
  • Tax Payer : Foundation X
Income tax Appellate Tribunal

ITAT: ITAT: Rules on goodwill-depreciation involving business acquisition & immediate IP-transfer to UK Parent

  • In Favour of Assessee
  • Citation Number : TS-277-ITAT-2023(HYD)
  • Tax Payer : Blujay Solutions (India) Private Limited
Income tax Appellate Tribunal

ITAT: NLU-D not engaged in ‘business’, Sec.44AB audit inapplicable; Deletes Sec.271B penalty

  • In Favour of Assessee
  • Citation Number : TS-278-ITAT-2023(DEL)
  • Tax Payer : National Law University
Income tax Appellate Tribunal

ITAT: ITAT: Upholds CIT(A)'s direction to AO for error-rectification without notice to Assessee

  • In Favour of Revenue
  • Citation Number : TS-274-ITAT-2023(HYD)
  • Tax Payer : Petla Jagannadh
Income tax Appellate Tribunal

ITAT: Admits Malaysian Co.'s additional evidence against Installation PE; Directs factual verification & re-adjudication

  • In Favour of Both, Partially
  • Citation Number : TS-272-ITAT-2023(DEL)
  • Tax Payer : Sime Darby Engineering Sdn Bhd
Income tax Appellate Tribunal

ITAT: Religare's provisions for 'unsettled' & 'incurred but not reported' claims allowable, not contingent liability

  • In Favour of Assessee
  • Citation Number : TS-271-ITAT-2023(DEL)
  • Tax Payer : Religare Health Insurance Co. Ltd
Income tax Appellate Tribunal

ITAT: Effluent treatment system qualifies as infrastructure facility, eligible for Sec.80-IA benefit

  • In Favour of Assessee
  • Citation Number : TS-269-ITAT-2023(Mum)
  • Tax Payer : Viral Alkalis Ltd
Income tax Appellate Tribunal

ITAT: Extended limitation not applicable for pre-2011 Swiss Bank 'information exchange' cases

  • In Favour of Assessee
  • Citation Number : TS-268-ITAT-2023(DEL)
  • Tax Payer : Praveen Sawhney