Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15447 results )

Filters
Income tax Appellate Tribunal

ITAT: Sec.80-IA deduction allowable where agreement is with Govt. recognised nodal agency

  • In Favour of Assessee
  • Citation Number : TS-225-ITAT-2023(Kol)
  • Tax Payer : Bothra Shipping Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows TDS credit to deceased sole trustee over tax deducted on Trust's income

  • In Favour of Assessee
  • Citation Number : TS-230-ITAT-2023(Mum)
  • Tax Payer : Late Russi Dinshaw Bahadurji
Income tax Appellate Tribunal

ITAT: Rejects Sec.69A addition where cash deposits reflected as sales & accepted by Revenue

  • In Favour of Assessee
  • Citation Number : TS-209-ITAT-2023(Ahd)
  • Tax Payer : Rajeshkumar Chhanalal Patel
High Court

HC: 13 hours response time for SCN, against natural justice; Revenue to consider matter afresh

  • In Favour of Assessee
  • Citation Number : TS-226-HC-2023(MAD)
  • Tax Payer : Sundaresan Suresh Kumar
Income tax Appellate Tribunal

ITAT: Rejects LoB & double non-taxation plea against shipping income; Quashes reassessment

  • In Favour of Assessee
  • Citation Number : TS-232-ITAT-2023(CHNY)
  • Tax Payer : Bengal Tiger Line Pte Ltd
Foreign Court

FC: German Court lays down proportionality principle for ESOP taxation on change in residency

  • In Favour of Assessee
  • Citation Number : TS-1049-FC-2022
  • Tax Payer : Anonymous
Supreme Court

SC: Highlights factors to decide land development right's nature; Remits builder's case back to ITAT

  • In Favour of Revenue
  • Citation Number : TS-231-SC-2023
  • Tax Payer : Glowshine Builders & Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Deletes Sec.43CA addition for Revenue's failure in referring case to valuation officer

  • In Favour of Assessee
  • Citation Number : TS-221-ITAT-2023(Mum)
  • Tax Payer : Macrotech Developers Limited
Supreme Court

SC: Disposes of appeals in UK Paints' Sec.153 cases, following Abhisar Buildwell ruling

  • In Favour of Both, Partially
  • Citation Number : TS-229-SC-2023
  • Tax Payer : U.K. Paints (Overseas) Ltd
Income tax Appellate Tribunal

ITAT: Rejects Sec.40A(3) disallowance for cash paid in capacity of movie distributor's agent

  • In Favour of Assessee
  • Citation Number : TS-217-ITAT-2023(CHNY)
  • Tax Payer : T. Rajendran
Income tax Appellate Tribunal

ITAT: Sec.56(2)(viia) applicable on shares received pursuant to amalgamation, despite exclusion by Sec.47(vi)

  • In Favour of Revenue
  • Citation Number : TS-224-ITAT-2023(HYD)
  • Tax Payer : Vertex Projects LLP
Supreme Court

SC: Reiterates law on educational institution's tax exemption, following New Noble judgment

  • In Favour of Revenue
  • Citation Number : TS-223-SC-2023
  • Tax Payer : Baba Banda Singh Bahadur Education Trust
Income tax Appellate Tribunal

ITAT: Rules on loss due to conversion of old jewellery & excess gold found during Survey

  • In Favour of Both, Partially
  • Citation Number : TS-220-ITAT-2023(CHNY)
  • Tax Payer : Cholaji Kanniyalal
Income tax Appellate Tribunal

ITAT: Assessment order sans DIN ‘non est’; Separate intimation of DIN violates CBDT Circular

  • In Favour of Assessee
  • Citation Number : TS-216-ITAT-2023(Mum)
  • Tax Payer : Teleperformance Global Services Private Limited
Income tax Appellate Tribunal

ITAT: AO duty-bound to guide compliant non-resident on taxability; Directs order on merits

  • In Favour of Assessee
  • Citation Number : TS-192-ITAT-2023(JPR)
  • Tax Payer : Pappu Singh Rajpurohit
Income tax Appellate Tribunal

ITAT: Receipts from builder for alternate accommodation & hardship during redevelopment, capital in nature

  • In Favour of Assessee
  • Citation Number : TS-214-ITAT-2023(Mum)
  • Tax Payer : Ajay Parasmal Kothari
High Court

HC: Upholds Sec.47(iv) exemption on transfer of “Trunk Infrastructure Asset” by realtor to WOS

  • In Favour of Assessee
  • Citation Number : TS-208-HC-2023(DEL)
  • Tax Payer : ANSAL PROPERTIES AND INFRASTRUCTURE LTD
High Court

HC: Information sans 'material relied upon' violative of Sec.148A(b), renders proceedings invalid

  • In Favour of Assessee
  • Citation Number : TS-219-HC-2023(BOM)
  • Tax Payer : Anurag Gupta
Supreme Court

SC: Remits case to Interim Board as ITSC passed order sans due procedure

  • In Favour of Assessee
  • Citation Number : TS-222-SC-2023
  • Tax Payer : Jagdish Transport Corporation & Ors
Foreign Court

FC: Absent beneficial ownership of shares, Russian Court denies capital gains exemption under DTAA

  • In Favour of Revenue
  • Citation Number : TS-649-FC-2017(RUS)
  • Tax Payer : ZAO Vladmirskiy Torgovy Dom