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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: Capital contribution of land to AOP, taxable as capital gains; Rejects stock-in-trade plea

  • In Favour of Revenue
  • Citation Number : TS-194-ITAT-2023(PUN)
  • Tax Payer : Ghanshyamdas J Sukhwani(HUF)
Supreme Court

SC: Rules on Sec.80HHC deduction vis-a-vis share-sale & interest income; Holds amended formula prospective

  • In Favour of Both, Partially
  • Citation Number : TS-193-SC-2023
  • Tax Payer : Magnum International Trading Company (P) Ltd
Supreme Court

SC: Dismisses Revenue's SLP against capital loss allowed to Siemens Group Co. on loan-assignment

  • In Favour of Assessee
  • Citation Number : TS-190-SC-2023
  • Tax Payer : Siemens Nixdorf Information Systemse GMBH
High Court

HC: Allows Ratul Puri foreign travel, directs to share Google location & deposit wife's passport

  • In Favour of Assessee
  • Citation Number : TS-187-HC-2023(DEL)
  • Tax Payer : Ratul Puri
Income tax Appellate Tribunal

ITAT: Revisionary Order quashed for absence of DIN, not rectifiable under Sec.254(2); Dismisses Revenue's MA

  • In Favour of Assessee
  • Citation Number : TS-188-ITAT-2023(Kol)
  • Tax Payer : Tata Medical Centre Trust
Income tax Appellate Tribunal

ITAT: Doctor not taxable for non-compete fee pre-2016 amendment of Sec.28(va)

  • In Favour of Assessee
  • Citation Number : TS-180-ITAT-2023(DEL)
  • Tax Payer : Nalini Mahajan
Income tax Appellate Tribunal

ITAT: Mushrooms grown under controlled conditions constitutes ‘agricultural activity’, exemption from tax

  • In Favour of Assessee
  • Citation Number : TS-177-ITAT-2023(CHNY)
  • Tax Payer : British Agro Products (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rejects 'Force of Attraction', PE constitution in construction projects; Accepts taxability as FTS

  • In Favour of Assessee
  • Citation Number : TS-181-ITAT-2023(DEL)
  • Tax Payer : Lahmeyer International GmbH
Income tax Appellate Tribunal

ITAT: Day-to-day administrative support services by Jefferies to group entities, not FIS

  • In Favour of Assessee
  • Citation Number : TS-175-ITAT-2023(Mum)
  • Tax Payer : Jefferies LLC
Income tax Appellate Tribunal

ITAT: ITAT: Reimbursement of Morgan Stanley's seconded employees' salary, not FIS; Accepts 'double-taxation' plea

  • In Favour of Assessee
  • Citation Number : TS-179-ITAT-2023(Mum)
  • Tax Payer : Morgan Stanley International Incorporated
Income tax Appellate Tribunal

ITAT: Rules on taxability of airport management services vis-a-vis India-Germany DTAA Protocol

  • In Favour of Both, Partially
  • Citation Number : TS-185-ITAT-2023(DEL)
  • Tax Payer : Fraport A.G. Frankfurt Airport Services Worldwide
Foreign Court

FC: Dutch Supreme Court rules on 'International Traffic' vis-a-vis employment on pipe-laying vessel

  • In Favour of Revenue
  • Citation Number : TS-1208-FC-2021(NETH)
  • Tax Payer : Anonymous
Income tax Appellate Tribunal

ITAT: ITAT: Existence of PE 'no prerequisite' under Sec.44BB for taxability of charter-hire receipts

  • In Favour of Assessee
  • Citation Number : TS-162-ITAT-2023(DEL)
  • Tax Payer : Pacific Crest Pte. Ltd
High Court

HC: Assessment order sans DIN 'non est', Sec.292B inapplicable; CBDT Circular binds Revenue

  • In Favour of Assessee
  • Citation Number : TS-184-HC-2023(DEL)
  • Tax Payer : Brandix Mauritius Holdings Ltd
Income tax Appellate Tribunal

ITAT: No ‘artificial split’ of contract by GE Group Co.; Rejects 'PE constitution' plea

  • In Favour of Assessee
  • Citation Number : TS-182-ITAT-2023(DEL)
  • Tax Payer : UK Grid Solution Limited
High Court

HC: Re-export of imported articles 'services' under SEZ Act, eligible for Sec.10AA deduction

  • In Favour of Assessee
  • Citation Number : TS-178-HC-2023(DEL)
  • Tax Payer : Om Nanotech Pvt Ltd
High Court

HC: Deletes Sec.68 addition as investor’s income substantiated creditworthiness; Upholds ITAT's factual finding

  • In Favour of Assessee
  • Citation Number : TS-174-HC-2023(KAR)
  • Tax Payer : Jaico Realtors Pvt. Ltd
Supreme Court

SC: Dismisses Assessee's SLP against Delhi HC judgment on AY 2013-14 reassessment proceedings' validity

  • In Favour of Revenue
  • Citation Number : TS-176-SC-2023
  • Tax Payer : Salil Gulati
Income tax Appellate Tribunal

ITAT: Quashes Vodafone's reassessment involving Rs.5,700 Cr. addition under Sec.28(iv); Rejects colourable device plea

  • In Favour of Assessee
  • Citation Number : TS-164-ITAT-2023(Mum)
  • Tax Payer : Vodafone Idea Ltd (formerly known as Idea Cellular Limited)
Supreme Court

SC: Expounds on principles of tax residency; Upholds Sikkim-based companies’ taxability under IT Act

  • In Favour of Revenue
  • Citation Number : TS-173-SC-2023
  • Tax Payer : Mansarovar Commercial Pvt. Ltd. & others