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Rulings ( 15447 results )

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Supreme Court

SC: ‘Failure to pay’ not covered by Sec.271C(1)(a) penalty; Quashes Kerala HC ruling

  • In Favour of Assessee
  • Citation Number : TS-171-SC-2023
  • Tax Payer : US Technologies International Pvt. Ltd. & Others
Supreme Court

SC: DEPB/Duty Drawback receipts lack 'first degree nexus' for Sec.80-IB deduction

  • In Favour of Revenue
  • Citation Number : TS-172-SC-2023
  • Tax Payer : Saraf Exports
High Court

HC: Invoking Sec.194-I for TDS on External Development Charges 'fundamentally flawed' & 'incurable'

  • In Favour of Assessee
  • Citation Number : TS-170-HC-2023(DEL)
  • Tax Payer : DLF Homes Panchkula Pvt Ltd
High Court

HC: Reassessment of non-existing entity unsustainable even on pre-amalgamation transaction

  • In Favour of Assessee
  • Citation Number : TS-168-HC-2023(BOM)
  • Tax Payer : Sterlite Technologies Limited
Income tax Appellate Tribunal

ITAT: Assessee cannot deviate from Apex Labs ruling; Directs Revenue to check expenditure details

  • In Favour of Both, Partially
  • Citation Number : TS-169-ITAT-2023(Mum)
  • Tax Payer : Galderma India Pvt. Ltd. (Formerly known as Nestle Skin Health India Pvt. Ltd.),
High Court

HC: Specific provision prevails over general; Quashes prosecution in pre-1997 search case

  • In Favour of Assessee
  • Citation Number : TS-134-HC-2023(GUJ)
  • Tax Payer : Suman Paper & Boards Ltd
High Court

HC: Quashes LOC as tax proceedings concluded; Continuing LOC sans Originating Agency's review, untenable

  • In Favour of Assessee
  • Citation Number : TS-150-HC-2023(DEL)
  • Tax Payer : Manoj Vasudev Pardasany
High Court

HC: No nexus between material & Revenue's belief on income escapement; Quashes Sec.148 notice

  • In Favour of Assessee
  • Citation Number : TS-167-HC-2023(DEL)
  • Tax Payer : Sanjay Kumar
Supreme Court

SC: Citing 'tax loss', restores revisionary order qua gains on 'family settlement' triggered sale

  • In Favour of Revenue
  • Citation Number : TS-166-SC-2023
  • Tax Payer : Paville Project Pvt. Ltd
Supreme Court

SC: Ascertaining legislative intent, Court’s ‘primary task’; Sec.153C 2015-amendment suppresses mischief, thus, retrospective

  • In Favour of Revenue
  • Citation Number : TS-165-SC-2023
  • Tax Payer : Vikram Sujitkumar Bhatia & Others
Foreign Court

FC: French Court holds trademark-fee waiver as 'Deemed Dividend'; Domestic withholding tax rate applicable

  • In Favour of Assessee
  • Citation Number : TS-1047-FC-2022
  • Tax Payer : Accor SA
Income tax Appellate Tribunal

ITAT: ITAT: ​Rs.1790 Cr. capital gains on Zee-Sony’s Ten Sports deal not taxable, courtesy Mauritius DTAA

  • In Favour of Assessee
  • Citation Number : TS-163-ITAT-2023(Mum)
  • Tax Payer : Taj TV Limited
Income tax Appellate Tribunal

ITAT: Absent incriminating material, deletes Rs.2000 Cr 'unexplained deposits' addition for Credit Co-op Society

  • In Favour of Assessee
  • Citation Number : TS-159-ITAT-2023(Mum)
  • Tax Payer : Renukamat Multi State Coop Urban Credit Soc. Ltd
High Court

HC: HC: Directs Revenue to dispose of Kamal Nath's objections against Sec.153C notices

  • In Favour of Both, Partially
  • Citation Number : TS-161-HC-2023(DEL)
  • Tax Payer : Kamal Nath
Income tax Appellate Tribunal

ITAT: Revenue substituting IP expert's royalty-valuation by 'estimate', unsustainable; Deletes Rs.156 Cr. addition

  • In Favour of Assessee
  • Citation Number : TS-160-ITAT-2023(DEL)
  • Tax Payer : Upaid Systems Limited
Income tax Appellate Tribunal

ITAT: Foreign Bank's ECB-interest not business profit, taxable under Art.11 of India-Netherlands DTAA

  • In Favour of Assessee
  • Citation Number : TS-152-ITAT-2023(Mum)
  • Tax Payer : Cooperative Rabobank UA
Supreme Court

SC: No Sec.40(a)(i) disallowance for Indian payer over pending reassessment against Dutch payee

  • In Favour of Assessee
  • Citation Number : TS-153-SC-2023
  • Tax Payer : Van Oord Acz India Pvt. Ltd
High Court

HC: HC: Withholding OYO's refund over pending assessment 'unjust' & 'inequitable'; Directs de novo exercise

  • In Favour of Both, Partially
  • Citation Number : TS-142-HC-2023(DEL)
  • Tax Payer : OYO Hotels And Homes Private Limited
High Court

HC: Quashes provisional attachment in Benami proceedings, following SC ruling in Ganpati Dealcom

  • In Favour of Assessee
  • Citation Number : TS-151-HC-2023(BOM)
  • Tax Payer : Parvesh Construction Pvt. Ltd. & ors
High Court

HC: TDS proceedings against Google India, time-barred; Follows Delhi HC Bharti Airtel ruling

  • In Favour of Assessee
  • Citation Number : TS-155-HC-2023(KAR)
  • Tax Payer : Google India Pvt Ltd