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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: Absent composite contract, securities transactions not 'ready forward' in nature

  • In Favour of Assessee
  • Citation Number : TS-113-ITAT-2023(Mum)
  • Tax Payer : Standard Chartered Bank
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: General management expenses reimbursed to UAE-parent, neither business income nor FTS

  • In Favour of Assessee
  • Citation Number : TS-114-ITAT-2023(Mum)
  • Tax Payer : ITP Publishing India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: TDS cannot legalise ‘consultancy’ payments to Doctors where Apex Labs ruling contravened

  • In Favour of Assessee
  • Citation Number : TS-111-ITAT-2023(DEL)
  • Tax Payer : Boston Scientific India Pvt. Ltd
High Court

HC: HC: Absent specific finding on director's negligence or misfeasance, tax recovery not sustainable

  • In Favour of Assessee
  • Citation Number : TS-75-HC-2023(BOM)
  • Tax Payer : Geeta P. Kamat
High Court

HC: Quashes Lehman Brothers' Sec.148 notice for change of opinion in capital gain computation

  • In Favour of Assessee
  • Citation Number : TS-108-HC-2023(BOM)
  • Tax Payer : Lehman Brothers Investments Pte.Ltd
Income tax Appellate Tribunal

ITAT: Absent failure in disclosure & explanation, foreign life insurance policy not taxable under BMA

  • In Favour of Assessee
  • Citation Number : TS-105-ITAT-2023(Kol)
  • Tax Payer : Srinjoy Bose
Income tax Appellate Tribunal

ITAT: Stays Rs.549 Cr. demand on Amazon for 180 days, subject to 10% payment & bank guarantee

  • In Favour of Assessee
  • Citation Number : TS-107-ITAT-2023(DEL)
  • Tax Payer : Amazon Web Services, Inc
High Court

HC: Revenue to re-examine Nil withholding application on Rs.418 Cr, basis Engineering Analysis & India-US DTAA

  • In Favour of Assessee
  • Citation Number : TS-106-HC-2023(DEL)
  • Tax Payer : ZSCALER, INC
High Court

HC: Clarifies scope of SC's New Noble ruling; Holds American School eligible for exemption

  • In Favour of Assessee
  • Citation Number : TS-102-HC-2023(BOM)
  • Tax Payer : Laura Entwistle and others
Income tax Appellate Tribunal

ITAT: Expenses on WIP not allowable as deduction for income computation before project completion

  • In Favour of Both, Partially
  • Citation Number : TS-95-ITAT-2023(Kol)
  • Tax Payer : Bengal Peerless Housing Development Company Limited
Income tax Appellate Tribunal

ITAT: Sans Sec.65B Certificate, rejects reliance on information retrieved from mobile phone

  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2023(HYD)
  • Tax Payer : Kanipakam Hariprasad Reddy
High Court

HC: Dismisses writ against BMA assessment order & penalty notices due to adequate statutory remedy

  • In Favour of Revenue
  • Citation Number : TS-1045-HC-2022(J & K)
  • Tax Payer : Tabasum Mir
High Court

HC: Expounds on scope of ITSC powers; Allows Revenue's writ against ITSC order

  • In Favour of Revenue
  • Citation Number : TS-103-HC-2023(ALL)
  • Tax Payer : Union of India & Anr
High Court

HC: Quashes demand on employee arising from TDS not deposited by Kingfisher Airlines

  • In Favour of Assessee
  • Citation Number : TS-93-HC-2023(DEL)
  • Tax Payer : Sanjay Sudan
High Court

HC: MIAL stake-sale by Mauritian SPV to GVK Group Co. ‘grandfathered’ under DTAA; Overturns AAR ruling

  • In Favour of Assessee
  • Citation Number : TS-101-HC-2023(BOM)
  • Tax Payer : Bid Services Division (Mauritius) Limited
Income tax Appellate Tribunal

ITAT: ITAT: Quashes revision against Tata's shipping JV; Rejects 'treaty shopping' & 'conduit arrangement' allegations

  • In Favour of Assessee
  • Citation Number : TS-99-ITAT-2023(DEL)
  • Tax Payer : Tata NYK Shipping Pte. Ltd
Foreign Court

FC: US District Court holds Residential Status under DTAA relevant for FBAR compliance

  • In Favour of Assessee
  • Citation Number : TS-98-FC-2023(USA)
  • Tax Payer : Alberto Aroeste and Estella Aroeste
High Court

HC: Quashes BMA notice, issued basis allegations in IT case set aside by ITAT

  • In Favour of Assessee
  • Citation Number : TS-1044-HC-2022(KAR)
  • Tax Payer : Jitendra Virwani
High Court

HC: 9 years delay 'woeful' & 'inexcusable'; Holds Sec.271C penalty SCN time-barred

  • In Favour of Assessee
  • Citation Number : TS-97-HC-2023(DEL)
  • Tax Payer : Clix Capital Services Private Limited (Formerly Known As Ge Money Financialservices Private Ltd.)
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Assessee not 'content creator', online database subscription fee not taxable as royalty

  • In Favour of Assessee
  • Citation Number : TS-96-ITAT-2023(DEL)
  • Tax Payer : Uptodate Inc