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Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Absent 'make available', Cloud, Colocation, Mainframe & Data Recovery services not FIS

  • In Favour of Assessee
  • Citation Number : TS-1042-ITAT-2022(PUN)
  • Tax Payer : Sungard Availability Services LLP
High Court

HC: Allahabad HC ruling on validity of AYs 2013-14 to 2017-18 reassessment proceedings

  • In Favour of Both, Partially
  • Citation Number : TS-74-HC-2023(ALL)
  • Tax Payer : Rajeev Bansal & Ors
Income tax Appellate Tribunal

ITAT: ITAT: Google US not taxable on seconded employees' salary reimbursement as FIS; Follows Flipkart ruling

  • In Favour of Assessee
  • Citation Number : TS-73-ITAT-2023(Bang)
  • Tax Payer : Google LLC
Income tax Appellate Tribunal

ITAT: Beneficial shareholding remained unaltered in Sodexo’s intra-group share-transfer; Sec.79 inapplicable

  • In Favour of Assessee
  • Citation Number : TS-79-ITAT-2023(Mum)
  • Tax Payer : Sodexo India Services Private Limited
Foreign Court

FC: Dutch Supreme Court holds posterior OECD Commentary, beyond clarification, irrelevant for DTAA interpretation

  • In Favour of Revenue
  • Citation Number : TS-1041-FC-2022(NETH)
  • Tax Payer : X
High Court

HC: HC: Rules on interplay of Sec.132 & 120, holds search by non-jurisdictional officer as invalid

  • In Favour of Assessee
  • Citation Number : TS-1040-HC-2022(MAD)
  • Tax Payer : Anil Jain
High Court

HC: HC: Rule 24 'only avenue' for ITAT on recall application against ex-parte order

  • In Favour of Assessee
  • Citation Number : TS-72-HC-2023(DEL)
  • Tax Payer : CEMENT CORPORATION OF INDIA LTD
Income tax Appellate Tribunal

ITAT: ITAT: IT & SAP support not FTS; Follows Steria ruling to invoke MFN in India-Israel DTAA

  • In Favour of Assessee
  • Citation Number : TS-70-ITAT-2023(DEL)
  • Tax Payer : Netafim Ltd
High Court

HC: HC: Non-response by Assessee's CA to assessment notices, no ground for natural justice violation

  • In Favour of Revenue
  • Citation Number : TS-69-HC-2023(MAD)
  • Tax Payer : Suyambulingam Suresh
Income tax Appellate Tribunal

ITAT: Trust's Audit Report delay for AY 2017-18 condonable by CBDT Circular, application not required

  • In Favour of Assessee
  • Citation Number : TS-65-ITAT-2023(Bang)
  • Tax Payer : Mulki Sundar Ram Shetty Nagar Ayyappa Swamy Temple Trust
Income tax Appellate Tribunal

ITAT: Deletes Sec.68 addition as Assessee refunded share application money, discharged onus

  • In Favour of Assessee
  • Citation Number : TS-1037-ITAT-2022(Mum)
  • Tax Payer : Direct Logistics India Private Limited
High Court

HC: TDS assessment for AY 2008-09, on payment to NR, after 7 years time-barred

  • In Favour of Assessee
  • Citation Number : TS-62-HC-2023(KAR)
  • Tax Payer : Subex Technologies Limited
High Court

HC: Sets aside reassessment proceedings over disparity in Sec.148A(d) order & SCN; Directs de novo adjudication

  • In Favour of Assessee
  • Citation Number : TS-63-HC-2023(DEL)
  • Tax Payer : Sunita Sharma
High Court

HC: Grants refund as Revenue fails to conduct remand proceedings within Sec.153(3) limitation

  • In Favour of Assessee
  • Citation Number : TS-68-HC-2023(BOM)
  • Tax Payer : Late Mr. Lakhpatrai Agarwal through L/H Sunil L. Agarwal
High Court

HC: Non-adherence to Sec.144C procedure 'fatal defect', assessment order not sustainable

  • In Favour of Assessee
  • Citation Number : TS-66-HC-2023(KER)
  • Tax Payer : Gigy Antony
Income tax Appellate Tribunal

ITAT: Follows Delhi HC Blackstone ruling to extend DTAA benefit on capital gains; Rejects GAAR

  • In Favour of Assessee
  • Citation Number : TS-67-ITAT-2023(DEL)
  • Tax Payer : Reverse Age Health Services Pte Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Opposite views on share application money, in multiple revisionary proceedings, not sustainable

  • In Favour of Assessee
  • Citation Number : TS-64-ITAT-2023(Mum)
  • Tax Payer : Bhuvneshwari Vyapaar Private Limited
Foreign Court

FC: French Apex Court holds Beneficial Owner entitled to treaty benefit even in triangular arrangement

  • In Favour of Both, Partially
  • Citation Number : TS-1038-FC-2022(FRN)
  • Tax Payer : Planet SARL
High Court

HC: Absent ingredients of prima facie case, waiver of Sec.11 exemption not tax evasion

  • In Favour of Assessee
  • Citation Number : TS-61-HC-2023(CAL)
  • Tax Payer : Kali Pradip Chowdhuri & Ors
Income tax Appellate Tribunal

ITAT: Rules on revenue recognition for Builder & Developer, applicability of AS-7

  • In Favour of Assessee
  • Citation Number : TS-58-ITAT-2023(Bang)
  • Tax Payer : Corporate Leisure & Property Development Private Limited