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Rulings ( 15447 results )

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Supreme Court

SC: Profit attribution 'essentially' factual question; Dismisses Revenue's appeal against Travelport

  • In Favour of Assessee
  • Citation Number : TS-218-SC-2023
  • Tax Payer : Travelport Inc
Income tax Appellate Tribunal

ITAT: Quashes penalty against Co-op Society, basis limitation & bona fide belief on Sec.269SS/269T inapplicability

  • In Favour of Assessee
  • Citation Number : TS-213-ITAT-2023(DEL)
  • Tax Payer : Delhi State Taxi Operators’s Co-operative Thrift Credit & Services Society Ltd
Supreme Court

SC: Dismisses Revenue's appeal against HC ruling on depreciation withdrawal by revised return

  • In Favour of Assessee
  • Citation Number : TS-215-SC-2023
  • Tax Payer : G.E.Lighting (I) P.Ltd
Income tax Appellate Tribunal

ITAT: No TDS liability on Uber India for 'Uber Eats' & 'Uber App' payments

  • In Favour of Assessee
  • Citation Number : TS-212-ITAT-2023(Mum)
  • Tax Payer : Uber India Systems Private Limited
High Court

HC: Non-claim of TDS on advances 'bona fide error'; Permits filing of revised return

  • In Favour of Assessee
  • Citation Number : TS-199-HC-2023(KAR)
  • Tax Payer : Sandhya Srivatsan
Income tax Appellate Tribunal

ITAT: NR's capital gains taxation under Sec.112(1)(c)(iii) prevails over general provisions; Sec.48-provisos inapplicable

  • In Favour of Revenue
  • Citation Number : TS-210-ITAT-2023(Mum)
  • Tax Payer : Legatum Ventures Limited
Income tax Appellate Tribunal

ITAT: Cleartrip discharged Sec.68 onus on capital infusion by Mauritian Holding Co.; Deletes addition

  • In Favour of Both, Partially
  • Citation Number : TS-207-ITAT-2023(Mum)
  • Tax Payer : Cleartrip Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Gives second shot to RIL on Rs.928 Cr. capital loss not claimed 'inadvertently'

  • In Favour of Assessee
  • Citation Number : TS-205-ITAT-2023(Mum)
  • Tax Payer : Reliance Industries Limited
Supreme Court

SC: Rules on Sec.37(1) scope vis-a-vis illegal business' losses; Differs from Piara Singh judgment

  • In Favour of Revenue
  • Citation Number : TS-206-SC-2023
  • Tax Payer : Prakash Chand Lunia (D) Thr.Lrs. & Anr
Supreme Court

SC: Incriminating material showing undisclosed income 'foundation' for Sec.153A/153C; Upholds Kabul Chawla ratio

  • In Favour of Assessee
  • Citation Number : TS-202-SC-2023
  • Tax Payer : Abhisar Buildwell P. Ltd. & Others
High Court

HC: HC: Sets aside reassessment SCN due to inadequate information disclosure; Grants another opportunity

  • In Favour of Assessee
  • Citation Number : TS-203-HC-2023(PAT)
  • Tax Payer : Alkem Laboratories Limited
Income tax Appellate Tribunal

ITAT: No TDS on 'cost reimbursement' to non-resident HO for employee deputation

  • In Favour of Assessee
  • Citation Number : TS-200-ITAT-2023(DEL)
  • Tax Payer : TPF Getinsa Euroestudios S.L
Income tax Appellate Tribunal

ITAT: ITAT: Rules on Sec.80HHE deduction, allowability of non-compete fees & other corporate-tax issues

  • In Favour of Revenue
  • Citation Number : TS-198-ITAT-2023(Mum)
  • Tax Payer : Zensar Technologies Ltd
Income tax Appellate Tribunal

ITAT: Rejects revision of investment income as business income, NBFC maintained distinct portfolios

  • In Favour of Assessee
  • Citation Number : TS-196-ITAT-2023(CHNY)
  • Tax Payer : Saravana Stocks – Investments (P) Ltd
Income tax Appellate Tribunal

ITAT: Confirms addition of 'demonetisation deposit'; Rejects plea of unutilised gift from sister-in-law

  • In Favour of Assessee
  • Citation Number : TS-195-ITAT-2023(CHNY)
  • Tax Payer : M. Natarajan
Income tax Appellate Tribunal

ITAT: Adjustment in returned income by CPC without hearing Assessee, null & void

  • In Favour of Assessee
  • Citation Number : TS-191-ITAT-2023(Mum)
  • Tax Payer : Ernst & Young Merchant banking Services LLP
Income tax Appellate Tribunal

ITAT: Penny stock transaction designed to plough back unaccounted income; Denies Sec.10(38) exemption

  • In Favour of Revenue
  • Citation Number : TS-189-ITAT-2023(Mum)
  • Tax Payer : Hitendra C. Ghadia
High Court

HC: Provision for investment's diminution, pursuant to RBI direction, allowable under Sec.37

  • In Favour of Assessee
  • Citation Number : TS-186-HC-2023(CAL)
  • Tax Payer : Balmer Lawrie and Company Limited
Foreign Court

FC: Dutch Supreme Court holds taxability under Art.17 not restricted to short-term sport events

  • In Favour of Revenue
  • Citation Number : TS-1048-FC-2022(NETH)
  • Tax Payer : Anonymous
Income tax Appellate Tribunal

ITAT: Companies, not shareholders, covered by DDT; 'DTAA protection' requires bilateral agreement

  • In Favour of Revenue
  • Citation Number : TS-197-ITAT-2023(Mum)
  • Tax Payer : Total Oil India Pvt. Ltd. & Others