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Income tax Appellate Tribunal

ITAT: Grants conditional stay to Nikesh Arora on demand from Snapdeal & Ola share-sale categorisation

  • In Favour of Both, Partially
  • Citation Number : TS-267-ITAT-2023(DEL)
  • Tax Payer : Nikesh Arora
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: No technology 'made available' in maintenance, support & training for software; Rejects FTS plea

  • In Favour of Assessee
  • Citation Number : TS-266-ITAT-2023(Mum)
  • Tax Payer : Murex Southeast Asia Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Delay in employees' PF remittance 'indicated' in Form-3CD, sufficient for Sec.143(1) adjustment

  • In Favour of Revenue
  • Citation Number : TS-265-ITAT-2023(Kol)
  • Tax Payer : Siddhi Vinayaka Graphics Private Limited
Income tax Appellate Tribunal

ITAT: Assessment order passed on non-existent entity, illegal; Follows Maruti Suzuki over Mahagun Realtors

  • In Favour of Assessee
  • Citation Number : TS-262-ITAT-2023(PUN)
  • Tax Payer : Lear Automotive India Private Limited
Income tax Appellate Tribunal

ITAT: Denies Sec.80P deduction to co-operative society on FD interest from co-op bank

  • In Favour of Assessee
  • Citation Number : TS-255-ITAT-2023(Bang)
  • Tax Payer : Sangam Coop. Credit Society Ltd
High Court

HC: Rejects case transfer in absence of cogent material evidencing connection with searched entity

  • In Favour of Assessee
  • Citation Number : TS-237-HC-2023(BOM)
  • Tax Payer : Kamal Varandmal Galani
High Court

HC: Expounds on scope of writ powers vis-a-vis reassessment proceedings while dismissing Assessee's petition

  • In Favour of Revenue
  • Citation Number : TS-263-HC-2023(ALL)
  • Tax Payer : Deepak Kumar Yadav
Income tax Appellate Tribunal

ITAT: Banking transaction cannot convert non-genuine into genuine; Rejects Sec.10(38) exemption on penny stock

  • In Favour of Both, Partially
  • Citation Number : TS-264-ITAT-2023(DEL)
  • Tax Payer : Sangeeta Devi Jhunjhunwala
Foreign Court

FC: Danish Supreme Court holds beneficial owner, not interposed entities, qualify for DTAA benefit on interest

  • In Favour of Revenue
  • Citation Number : TS-258-FC-2023(DEN)
  • Tax Payer : Takeda A / S, NTC Parent
Income tax Appellate Tribunal

ITAT: ITAT: Receipts from Delhi Airport Metro for engineering & project management, FTS not business income

  • In Favour of Assessee
  • Citation Number : TS-261-ITAT-2023(DEL)
  • Tax Payer : MTR Corporation Ltd
Income tax Appellate Tribunal

ITAT: Indian Institute of Banking & Finance not 'solely' educational; Denies Sec.10(23C)(vi) exemption

  • In Favour of Revenue
  • Citation Number : TS-260-ITAT-2023(Mum)
  • Tax Payer : The Indian Institute Of Banking & Finance (Formerly known as The Indian Institute of Bankers)
Income tax Appellate Tribunal

ITAT: Assessment order not rectifiable on jurisdictional issue once merits approved in appeal

  • In Favour of Revenue
  • Citation Number : TS-259-ITAT-2023(HYD)
  • Tax Payer : Krishna Kumar D Shah (HUF)
High Court

HC: Imposes Rs.1 Lac cost on Assessee for 'misconceived' & 'mischievous' submission in reassessment writ

  • In Favour of Revenue
  • Citation Number : TS-257-HC-2023(MAD)
  • Tax Payer : Manas
High Court

HC: Sec.45(5A) not remedial or clarificatory, thus, prospective; Rejects Assessee's ‘class discrimination’ plea

  • In Favour of Revenue
  • Citation Number : TS-256-HC-2023(PAT)
  • Tax Payer : Pankaj Kumar
High Court

HC: Delayed payment not necessarily willful tax-evasion; Quashes Sec.276C/277 prosecution

  • In Favour of Assessee
  • Citation Number : TS-254-HC-2023(TEL)
  • Tax Payer : Vivimed Labs Ltd
Supreme Court

SC: Expounds on Sec.69A expanse for 'other valuable articles' & 'ownership' vis-a-vis goods carrier

  • In Favour of Assessee
  • Citation Number : TS-252-SC-2023
  • Tax Payer : D. N. Singh
Income tax Appellate Tribunal

ITAT: Revenue’s query on CAPM, for determining valuer’s competence, irrelevant; Deletes Sec.56(2)(viib) addition

  • In Favour of Assessee
  • Citation Number : TS-253-ITAT-2023(DEL)
  • Tax Payer : Gamma Pizzakraft (Overseas) Pvt. Ltd
High Court

HC: Directs Revenue to consider manually filed ITR post-merger ; Follows SC's Dalmia Power

  • In Favour of Assessee
  • Citation Number : TS-251-HC-2023(TEL)
  • Tax Payer : TSI Business Parks (Hyderabad) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rules on taxability under Black Money Act considering fiduciary capacity & beneficial ownership

  • In Favour of Assessee
  • Citation Number : TS-250-ITAT-2023(JPR)
  • Tax Payer : Krishna Das Agarwal
High Court

HC: Sets aside BMA penalty for non-consideration of Assessee’s email; Directs de novo exercise

  • In Favour of Assessee
  • Citation Number : TS-249-HC-2023(DEL)
  • Tax Payer : Prateek Chitkara