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Income tax Appellate Tribunal

ITAT: ITAT: Services for installation & commissioning of dryer fans, not FTS; CBDT's MFN Circular, prospective

  • In Favour of Assessee
  • Citation Number : TS-147-ITAT-2023(Mum)
  • Tax Payer : Dieffenbacher GmbH
Income tax Appellate Tribunal

ITAT: Upholds wealth-tax liability where Assessee held 'urban land' as capital asset, not stock-in-trade

  • In Favour of Revenue
  • Citation Number : TS-144-ITAT-2023(Bang)
  • Tax Payer : Triad Resorts and Hotels (P.) Ltd
Income tax Appellate Tribunal

ITAT: Settles Rs.15,000 Cr. 'equity' versus 'compound financial instrument' controversy in RIL subsidiary's favour; Ignores Balance-Sheet classification

  • In Favour of Assessee
  • Citation Number : TS-157-ITAT-2023(Mum)
  • Tax Payer : Reliance Industrial Investment and Holdings Limited
Income tax Appellate Tribunal

ITAT: ITAT: Google India not Google Ireland's DAPE, not liable for TDS on AdWords distribution fee

  • In Favour of Assessee
  • Citation Number : TS-156-ITAT-2023(Bang)
  • Tax Payer : Google India Private Ltd
Supreme Court

SC: Remits faceless assessment cases to Bombay HC for considering retrospective deletion of Sec.144B(9)

  • In Favour of Revenue
  • Citation Number : TS-154-SC-2023
  • Tax Payer : Mantra Industries Limited
Income tax Appellate Tribunal

ITAT: Quashes final order for contradicting DRP's finding on PE; Sec.144C requires 'complete conformity'

  • In Favour of Assessee
  • Citation Number : TS-149-ITAT-2023(Mum)
  • Tax Payer : AZZ WSI B.V.
Income tax Appellate Tribunal

ITAT: Quashes Samsung Korea's revisionary order over tax on offshore supply & PE constitution

  • In Favour of Assessee
  • Citation Number : TS-146-ITAT-2023(DEL)
  • Tax Payer : Samsung C & T Corporation
Income tax Appellate Tribunal

ITAT: Rules on taxability of advertising rights in Cricket tournaments, LoB Clause applicability

  • In Favour of Assessee
  • Citation Number : TS-145-ITAT-2023(Mum)
  • Tax Payer : Total Sports & Entertainment India P. Ltd
Supreme Court

SC: Copy of order dismissing Revenue's SLP against Vodafone on Sec.80-IA deduction

  • In Favour of Assessee
  • Citation Number : TS-148-SC-2023
  • Tax Payer : Vodafone Essar Gujrat Limited
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Absent FTS clause & PE in India, Design Services not taxable under India-UAE DTAA

  • In Favour of Assessee
  • Citation Number : TS-135-ITAT-2023(Ahd)
  • Tax Payer : Kalpataru Power Transmission Ltd
High Court

HC: Day's delay in DIN generation & uploading order, not fatal to assessment; Explains Sec.153(3) limitation

  • In Favour of Revenue
  • Citation Number : TS-143-HC-2023(JHAR)
  • Tax Payer : Prakash Lal Khandelwal
Income tax Appellate Tribunal

ITAT: ITAT: Reassessment proceedings against Mauritian Co. based on future contingency, jurisdictionally invalid

  • In Favour of Assessee
  • Citation Number : TS-139-ITAT-2023(Mum)
  • Tax Payer : World Sport Group (Mauritius) Limited
Income tax Appellate Tribunal

ITAT: ITAT: DRP's re-characterisation of Mauritian Co.'s share transaction as capital financing, conjectural; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-141-ITAT-2023(Mum)
  • Tax Payer : CPI India Real Estate Ventures Limited
Income tax Appellate Tribunal

ITAT: Prospective operation of SC's New Noble ruling restricted to ‘solely’, not ‘education’

  • In Favour of Both, Partially
  • Citation Number : TS-129-ITAT-2023(Ahd)
  • Tax Payer : Gujarat Council of Science City
Income tax Appellate Tribunal

ITAT: Dismisses appeal for non-impleadment of IRP; Remarks on demand modification, per Sec.156A

  • In Favour of Assessee
  • Citation Number : TS-118-ITAT-2023(SUR)
  • Tax Payer : Sumeet Industries Ltd
Income tax Appellate Tribunal

ITAT: CIT(E) not empowered to condone delay in filing application for Sec.10(23C)(vi) approval

  • In Favour of Revenue
  • Citation Number : TS-137-ITAT-2023(RAI)
  • Tax Payer : Manav Rachana Education Society
Income tax Appellate Tribunal

ITAT: Rules on JP Morgan's short-term capital loss set-off & debentures' cost of acquisition

  • In Favour of Assessee
  • Citation Number : TS-136-ITAT-2023(Mum)
  • Tax Payer : J.P. Morgan Fund
Income tax Appellate Tribunal

ITAT: Quashes final assessment order for violation of Sec.144C(13) timeline

  • In Favour of Assessee
  • Citation Number : TS-131-ITAT-2023(Mum)
  • Tax Payer : APM Terminals India Private Limited
High Court

HC: Revenue bound to hear Assessee for deciding application for immunity from penalty

  • In Favour of Assessee
  • Citation Number : TS-132-HC-2023(DEL)
  • Tax Payer : Rohit Kapur
Supreme Court

SC: Last Panchnama's date relevant for determining 'limitation period' in block assessments

  • In Favour of Revenue
  • Citation Number : TS-138-SC-2023
  • Tax Payer : Anil Minda and Others