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Rulings ( 15447 results )

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High Court

HC: Imposes personal cost on AO for repetitive reassessment proceedings on non-existent entity

  • In Favour of Assessee
  • Citation Number : TS-94-HC-2023(CAL)
  • Tax Payer : Orbit Projects Private Limited
Income tax Appellate Tribunal

ITAT: Imposes cost on Jet Airways for delinquency in assessment proceedings; Accords last opportunity

  • In Favour of Assessee
  • Citation Number : TS-88-ITAT-2023(Mum)
  • Tax Payer : Jet Airways (India) Limited
Income tax Appellate Tribunal

ITAT: Upholds TDS credit entitlement where corresponding income not offered to tax

  • In Favour of Assessee
  • Citation Number : TS-91-ITAT-2023(Ahd)
  • Tax Payer : Adani Vizhinjam Port Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Google Ireland’s receipts from AdWords, not royalty; Follows Google India ruling

  • In Favour of Assessee
  • Citation Number : TS-92-ITAT-2023(BIL)
  • Tax Payer : Google Ireland Ltd
High Court

HC: Directs PCIT to reconsider Interglobe's revision application over double taxation of tax-refund interest

  • In Favour of Assessee
  • Citation Number : TS-89-HC-2023(DEL)
  • Tax Payer : Interglobe Enterprises Private Limited
High Court

HC: HC: Income from regulating fish/poultry market constitutes eligible for Sec.10(26AAB) exemption

  • In Favour of Assessee
  • Citation Number : TS-85-HC-2023(DEL)
  • Tax Payer : Fish Poultry And Egg Marketing Committee
Foreign Court

FC: Spanish High Court holds activities aligned with overseas parent's main objects not 'auxiliary or preparatory'

  • In Favour of Revenue
  • Citation Number : TS-1207-FC-2021(SPN)
  • Tax Payer : Mondelez Europe GMBH
Income tax Appellate Tribunal

ITAT: Absent any positive evidence by Revenue, Assessee not required to prove the negative

  • In Favour of Assessee
  • Citation Number : TS-84-ITAT-2023(Bang)
  • Tax Payer : Saudi Telecom Company
Supreme Court

SC: CIT(E) & ITAT orders bereft of facts; Spiritual body's Sec.80G approval warrants fresh consideration

  • In Favour of Revenue
  • Citation Number : TS-87-SC-2023
  • Tax Payer : Sant Girdhar Anand Parmhans Sant Ashram
Income tax Appellate Tribunal

ITAT: Deletes addition as AO 'circumvented' DRP directions by rejecting Assessee's books & invoking Sec.40A(2)

  • In Favour of Assessee
  • Citation Number : TS-86-ITAT-2023(DEL)
  • Tax Payer : Technip Energies Italy S.P.A
High Court

HC: Sec.50C inapplicable on transfer arising from compulsory acquisition by Government

  • In Favour of Assessee
  • Citation Number : TS-81-HC-2023(CAL)
  • Tax Payer : The Durgapur Projects Limited
High Court

HC: L&T ineligible for depreciation on Toll Roads & Bridges; Rejects ‘intangible asset’ plea

  • In Favour of Revenue
  • Citation Number : TS-1043-HC-2022(MAD)
  • Tax Payer : Naramada Infrastructure Construction Enterprises Limited
Income tax Appellate Tribunal

ITAT: Intra-group gift of Dish TV shares worth Rs.3500 Cr. neither taxable under Sec. 28(iv) nor Sec.56

  • In Favour of Assessee
  • Citation Number : TS-83-ITAT-2023(Mum)
  • Tax Payer : Direct Media Distribution Ventures Pvt. Ltd
High Court

HC: Quashes assessment on non-existent Sony Group Co.; Follows Maruti Suzuki over Mahagun Realtors

  • In Favour of Assessee
  • Citation Number : TS-80-HC-2023(DEL)
  • Tax Payer : Sony Mobile Communications India Pvt. Ltd
High Court

HC: CIT to grant personal hearing to OYO for deciding stay on Rs.1140 Cr. demand

  • In Favour of Assessee
  • Citation Number : TS-82-HC-2023(DEL)
  • Tax Payer : OYO Hotels & Homes Pvt. Ltd
High Court

HC: TOLA extensions inapplicable to amended Sec.149; Reassessment proceedings for AY 2013-14, 2014-15 time-barred

  • In Favour of Both, Partially
  • Citation Number : TS-45-HC-2023(GUJ)
  • Tax Payer : Keenara Industries P Ltd & Others
Income tax Appellate Tribunal

ITAT: DRP wrong in not following HC ruling in ADIA's case over pending SLP

  • In Favour of Assessee
  • Citation Number : TS-71-ITAT-2023(Mum)
  • Tax Payer : Green Maiden A 2013 Trust
Income tax Appellate Tribunal

ITAT: Disallowing employees' PF/ESI for delayed deposit, not permissible under Sec.143(1)

  • In Favour of Assessee
  • Citation Number : TS-77-ITAT-2023(JPR)
  • Tax Payer : Paris Elysees India Private Limited
Income tax Appellate Tribunal

ITAT: Absent specific share in sale deed, spouse taxable for notional rent as equal owner

  • In Favour of Revenue
  • Citation Number : TS-76-ITAT-2023(DEL)
  • Tax Payer : Shivani Madan
Income tax Appellate Tribunal

ITAT: Expenditure on popularising ‘Livpure’ brand, capital in nature; Remands for verification & bifurcation

  • In Favour of Assessee
  • Citation Number : TS-78-ITAT-2023(DEL)
  • Tax Payer : Livpure P Ltd