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Rulings ( 15447 results )

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Foreign Court

FC: Austrian Apex Court holds assets contributed to PE do not automatically get 'Effective Connected'

  • In Favour of Revenue
  • Citation Number : TS-765-FC-2020(AST)
  • Tax Payer : Anonymous
High Court

HC: HC: Revenue can distinguish but not sidestep Engineering Analysis; Directs reconsideration of Sec.197 application

  • In Favour of Assessee
  • Citation Number : TS-133-HC-2023(DEL)
  • Tax Payer : Milestone Systems A/S
Income tax Appellate Tribunal

ITAT: Revision of assessment based on IND-AS disclosure, not tenable; Follows 'real income' theory

  • In Favour of Assessee
  • Citation Number : TS-130-ITAT-2023(CHNY)
  • Tax Payer : Shriram Properties Limited
High Court

HC: Faceless Assessment SOP not mere formality; Quashes assessment due to non-adherence

  • In Favour of Assessee
  • Citation Number : TS-128-HC-2023(CAL)
  • Tax Payer : Indu Goenka
Income tax Appellate Tribunal

ITAT: House gifted to father 'colourable device'; Denies Sec.54F benefit

  • In Favour of Revenue
  • Citation Number : TS-127-ITAT-2023(HYD)
  • Tax Payer : Rachit V Shah
Income tax Appellate Tribunal

ITAT: Rules on additional depreciation, sales tax & excise incentives for ACC

  • In Favour of Assessee
  • Citation Number : TS-126-ITAT-2023(Mum)
  • Tax Payer : ACC Limited
Income tax Appellate Tribunal

ITAT: Assessee developing & maintaining entire road project, not work contractor, eligible for Sec.80-IA(4) deduction

  • In Favour of Assessee
  • Citation Number : TS-109-ITAT-2023(Ind)
  • Tax Payer : Shreenathji Infrastructure (P) Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Receipts from provision of 'Microsoft' access to group entities, not royalty

  • In Favour of Assessee
  • Citation Number : TS-123-ITAT-2023(Mum)
  • Tax Payer : Atos IT Solutions and Services Inc
Income tax Appellate Tribunal

ITAT: Assessment in disregard of DRP directions, on verification & examination of documents, jurisdictionally defective

  • In Favour of Assessee
  • Citation Number : TS-112-ITAT-2023(Mum)
  • Tax Payer : DSV Air & Sea Pvt.Ltd
Income tax Appellate Tribunal

ITAT: Sale of property held with commercial intent taxable as business income, Sec. 50C inapplicable

  • In Favour of Assessee
  • Citation Number : TS-110-ITAT-2023(CHNY)
  • Tax Payer : A. Jesu Rajendran
Income tax Appellate Tribunal

ITAT: ITAT: Expounds on scope of Sec.263 while partly upholding revision against Delhivery

  • In Favour of Both, Partially
  • Citation Number : TS-124-ITAT-2023(DEL)
  • Tax Payer : Delhivery Pvt. Ltd
Income tax Appellate Tribunal

ITAT: BPCL dealer covered by MoF Notification, addition of demonetised notes not sustainable

  • In Favour of Assessee
  • Citation Number : TS-104-ITAT-2023(CHNY)
  • Tax Payer : Rangasamy Deepa
High Court

HC: CBDT's 2016 Circular on recharacterization of share transactions as Business or Capgains, retrospective

  • In Favour of Assessee
  • Citation Number : TS-122-HC-2023(CAL)
  • Tax Payer : Century Plyboards (I) Ltd
Supreme Court

SC: No merit in Kamal Nath's SLP against judgment upholding case-transfer to Delhi

  • In Favour of Revenue
  • Citation Number : TS-121-SC-2023
  • Tax Payer : Kamal Nath
Income tax Appellate Tribunal

ITAT: Absent change in factual matrix, rejects change in profit attribution to PE

  • In Favour of Assessee
  • Citation Number : TS-120-ITAT-2023(DEL)
  • Tax Payer : Vetco Gray Pte. Ltd.
Foreign Court

FC: Dutch Supreme Court holds Swiss-sourced interest taxable in Netherlands under Remittance Clause of DTAA with Malta

  • In Favour of Revenue
  • Citation Number : TS-1046-FC-2022(NETH)
  • Tax Payer : X BV
Income tax Appellate Tribunal

ITAT: ITAT: Settlement of non-performing NCDs by AMC for preserving business reputation, allowable business loss

  • In Favour of Assessee
  • Citation Number : TS-119-ITAT-2023(Mum)
  • Tax Payer : Deutsche Asset Management India P.Ltd
Income tax Appellate Tribunal

ITAT: Property from 'Will' eligible for cost indexation basis first owner's acquisition date

  • In Favour of Assessee
  • Citation Number : TS-117-ITAT-2023(Mum)
  • Tax Payer : Sohrab Fali Mehta
Income tax Appellate Tribunal

ITAT: Rules in Flipkart's favour on alleged Rs.1700 Cr. marketing intangibles & ESOP cross charge

  • In Favour of Assessee
  • Citation Number : TS-116-ITAT-2023(Bang)
  • Tax Payer : Flipkart India Private Limited
Income tax Appellate Tribunal

ITAT: Rules on ICDS-III transition provision & taxability of retention money from pre-ICDS contracts

  • In Favour of Assessee
  • Citation Number : TS-115-ITAT-2023(Mum)
  • Tax Payer : Hindustan Construction Company Limited