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Rulings ( 15447 results )

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High Court

HC: Allows adjustment of tax paid under invalid IDS declaration against VsV liability

  • In Favour of Assessee
  • Citation Number : TS-236-HC-2023(BOM)
  • Tax Payer : Sunil Wamanrao Sakore
Income tax Appellate Tribunal

ITAT: ITAT: Subscription fees for providing access to online database, not royalty

  • In Favour of Assessee
  • Citation Number : TS-228-ITAT-2023(Mum)
  • Tax Payer : IQVIA AG (Previously known as IMS AG)
Income tax Appellate Tribunal

ITAT: Deletes Sec.234E fee levied for pre-June 2015 period: Sec.200A amendment applicable prospectively

  • In Favour of Assessee
  • Citation Number : TS-227-ITAT-2023(Mum)
  • Tax Payer : Kalyaanee Krrsna Builders
Income tax Appellate Tribunal

ITAT: Sec.115BBE inapplicable where satisfaction for Sec.68/69 invocation not recorded; Quashes rectification order

  • In Favour of Assessee
  • Citation Number : TS-246-ITAT-2023(HYD)
  • Tax Payer : Anjanee Vijetha Kasturi
Income tax Appellate Tribunal

ITAT: Seconded employees' salary reimbursement not FTS; Follows Flipkart & Abbey Business ruling

  • In Favour of Assessee
  • Citation Number : TS-242-ITAT-2023(Bang)
  • Tax Payer : Juniper Networks Inc.
Income tax Appellate Tribunal

ITAT: Administrative cost reimbursed to Goldman Sachs US for campus development, not FIS

  • In Favour of Assessee
  • Citation Number : TS-248-ITAT-2023(Mum)
  • Tax Payer : Goldman Sachs & Co. LLC
Supreme Court

SC: SC: Copy of SC order declining Revenue's MA in Abhisar judgment

  • In Favour of Assessee
  • Citation Number : TS-247-SC-2023
  • Tax Payer : Abhisar Buildwell P. Ltd
Foreign Court

FC: ​Korean Supreme Court holds legal ownership insufficient for capital gains exemption

  • In Favour of Revenue
  • Citation Number : TS-894-FC-2013(KOR)
  • Tax Payer : KT Co. Ltd.
Foreign Court

FC: Korean Supreme Court holds economic owner derives capital gains, not legal owner

  • In Favour of Revenue
  • Citation Number : TS-713-FC-2016(KOR)
  • Tax Payer : Lone Star Fund III (US) LP and Lone Star Fund III (Bermuda) LP
Foreign Court

FC: Korean Supreme Court resolves Beneficial Owner v. Legal Owner controversy for capital gains exemption

  • In Favour of Revenue
  • Citation Number : TS-893-FC-2014(KOR)
  • Tax Payer : Dongwon Enterprise Co. Ltd
Income tax Appellate Tribunal

ITAT: Champions League termination compensation by BCCI to foreign Cricket bodies, not taxable

  • In Favour of Assessee
  • Citation Number : TS-245-ITAT-2023(Mum)
  • Tax Payer : The Board of Control for Cricket in India
Supreme Court

SC: Denies review of Mansukh Dyeing judgment involving partnership firm's capital gains taxation

  • In Favour of Revenue
  • Citation Number : TS-244-SC-2023
  • Tax Payer : Mansukh Dyeing and Printing Mills
Income tax Appellate Tribunal

ITAT: Denies capital gains tax on sum received for settling property litigation by Lessee

  • In Favour of Assessee
  • Citation Number : TS-243-ITAT-2023(DEL)
  • Tax Payer : Ishvakoo Grand Plaza
Income tax Appellate Tribunal

ITAT: Rules on Sec.10AA exemption over reallocation of expenses between SEZ & DTA unit

  • In Favour of Assessee
  • Citation Number : TS-241-ITAT-2023(Ind)
  • Tax Payer : Shakti Pumps (India) Ltd
High Court

HC: CSR expenditure by loss-making company allowable under Sec.37(1); Quashes reassessment

  • In Favour of Assessee
  • Citation Number : TS-240-HC-2023(GUJ)
  • Tax Payer : Adani Power Rajasthan Limited
Income tax Appellate Tribunal

ITAT: Rejects thrusting of POCM where CCM followed consistently; Remits on ‘tax neutrality’ plea

  • In Favour of Both, Partially
  • Citation Number : TS-239-ITAT-2023(DEL)
  • Tax Payer : Sahara India Power Corporation Limited
Supreme Court

SC: Dismisses Revenue's SLP against order granting refund of Sec.201(1A) interest to deductee

  • In Favour of Assessee
  • Citation Number : TS-238-SC-2023
  • Tax Payer : IJM Corporation Berhad
Supreme Court

SC: HC to re-adjudicate taxability of partner's retirement receipts, basis prevailing legal position

  • In Favour of Both, Partially
  • Citation Number : TS-235-SC-2023
  • Tax Payer : R. F Nangrani HUF
Supreme Court

SC: SC: Restores Sec.69C addition over diamond consumption; Considers Exporter's conduct, rejects 'typo' plea

  • In Favour of Revenue
  • Citation Number : TS-234-SC-2023
  • Tax Payer : Kantilal Exports
Supreme Court

SC: Co-op Credit Societies not 'banks' under Banking Regulation Act, entitled to Sec.80P deduction

  • In Favour of Assessee
  • Citation Number : TS-233-SC-2023
  • Tax Payer : Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Limited