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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: Change in residential status in post-search return vis-a-vis original return, acceptable

  • In Favour of Assessee
  • Citation Number : TS-1036-ITAT-2022(Mum)
  • Tax Payer : Ananya Ajay Mittal
Income tax Appellate Tribunal

ITAT: Rules on taxability of foreign donation for trust not registered under Sec.12A

  • In Favour of Revenue
  • Citation Number : TS-20-ITAT-2023(PAT)
  • Tax Payer : Akshay Educational & Social Welfare Charitable Trust
Income tax Appellate Tribunal

ITAT: AMT applicable to Sec.80-IB(10) projects approved prior to introduction of Sec.115JC

  • In Favour of Revenue
  • Citation Number : TS-21-ITAT-2023(PUN)
  • Tax Payer : Vikram Developers and Promoters
Income tax Appellate Tribunal

ITAT: Follows Checkmate ruling to recall order but restores for examining allowability under Sec.37

  • In Favour of Both, Partially
  • Citation Number : TS-19-ITAT-2023(CTK)
  • Tax Payer : Sunila Sahu
Income tax Appellate Tribunal

ITAT: Restores L&T Mitsubishi JV's matter for examining loss, basis 300% cost escalation

  • In Favour of Both, Partially
  • Citation Number : TS-14-ITAT-2023(Mum)
  • Tax Payer : L&T MHPS Generators Pvt. Ltd
High Court

HC: Quashes reassessment for non-supply of material underlying ‘reasons to believe’

  • In Favour of Assessee
  • Citation Number : TS-10-HC-2023(RAJ)
  • Tax Payer : Micro Marbles Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Agreement with words 'make available' alone not decisive for taxability as FTS

  • In Favour of Assessee
  • Citation Number : TS-36-ITAT-2023(DEL)
  • Tax Payer : TSYS Card Tech Ltd
Foreign Court

FC: Danish Supreme Court holds interposed entities not 'beneficial owners' of dividend income

  • In Favour of Revenue
  • Citation Number : TS-32-FC-2023(DEN)
  • Tax Payer : NetApp Denmark ApS, TDC A/S
Income tax Appellate Tribunal

ITAT: Property transfer without registered sale deed, no ground for denying Sec.54F benefit

  • In Favour of Assessee
  • Citation Number : TS-35-ITAT-2023(DEL)
  • Tax Payer : Sanjay Choudhary
High Court

HC: Full Bench confirms deductibility of replacement, upkeep & maintenance costs for rubber plantations

  • In Favour of Assessee
  • Citation Number : TS-1035-HC-2022(KER)
  • Tax Payer : Rehabilitatipon Plantations Limited
Supreme Court

SC: Lessor, not lessee, the 'real owner' in finance lease; Dismisses Revenue's SLP

  • In Favour of Assessee
  • Citation Number : TS-34-SC-2023
  • Tax Payer : Narmada Chematur Petrochemicals Ltd. (Now Known As Gujarat Narmada Valley Fertilizers Company Ltd.)
Income tax Appellate Tribunal

ITAT: Rules on Sec.10(23C) exemption eligibility for entity engaged in population control & health awareness

  • In Favour of Assessee
  • Citation Number : TS-1033-ITAT-2022(DEL)
  • Tax Payer : Population Services International
Income tax Appellate Tribunal

ITAT: Restricts Sec.54F benefit as sum not duly deposited in capital gains account scheme

  • In Favour of Revenue
  • Citation Number : TS-24-ITAT-2023(CHNY)
  • Tax Payer : Ramalingam Nagarajan
Income tax Appellate Tribunal

ITAT: Management Support Services provided by Inter Continental Hotel not FTS

  • In Favour of Assessee
  • Citation Number : TS-16-ITAT-2023(DEL)
  • Tax Payer : Inter Continental Hotels Group (Asia Pacific) Pte. Ltd.
Income tax Appellate Tribunal

ITAT: Sec.54F 'beneficial' provision, substantial compliance sufficient for eligibility

  • In Favour of Assessee
  • Citation Number : TS-25-ITAT-2023(CHNY)
  • Tax Payer : D. Vijayalakshmi
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Invokes MFN Clause to hold management support services not taxable as FTS under India-Belgium DTAA

  • In Favour of Assessee
  • Citation Number : TS-1034-ITAT-2022(DEL)
  • Tax Payer : Wolters Kluwer Financial Services Belgium NV
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Penalty for TDS default initiated after 14 years, beyond reasonable limitation period

  • In Favour of Assessee
  • Citation Number : TS-28-ITAT-2023(DEL)
  • Tax Payer : Hindustan Coca-Cola Beverages Pvt.ltd
Income tax Appellate Tribunal

ITAT: Follows Maruti, distinguishes Mahagun, to quash Barclays' post-amalgamation assessment

  • In Favour of Assessee
  • Citation Number : TS-29-ITAT-2023(PUN)
  • Tax Payer : Barclays Global Service Centre Private Limited (Formerly : Barclays Shared Services Pvt. Ltd.)
High Court

HC: Rules on allowability of CSR expenditure for SAIL; Sec. 37(1) amendment prospective

  • In Favour of Assessee
  • Citation Number : TS-27-HC-2023(DEL)
  • Tax Payer : Steel Authority of India Ltd
Supreme Court

SC: Order for Special Audit non est if not duly communicated to Assessee

  • In Favour of Both, Partially
  • Citation Number : TS-30-SC-2023
  • Tax Payer : RAJIV GANDHI PROUDYOGIKI VISHWAVIDYALAYA