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Income tax Appellate Tribunal

ITAT: Rules on 'depreciation' & 'site restoration cost' allowability on telecom infrastructure purchase

  • In Favour of Both, Partially
  • Citation Number : TS-18-ITAT-2023(Mum)
  • Tax Payer : ATC Telecom Infrastructure Pvt. Ltd
High Court

HC: Sets aside Blackstone’s reassessment notice; Directs de novo examination of underlying share transaction

  • In Favour of Assessee
  • Citation Number : TS-26-HC-2023(DEL)
  • Tax Payer : Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd
Income tax Appellate Tribunal

ITAT: Trust eligible for exemption on 'incidental' rental income as primary object 'education' fulfilled

  • In Favour of Assessee
  • Citation Number : TS-11-ITAT-2023(CHNY)
  • Tax Payer : M.Ct.M. Chidambaram Chettiar Foundation
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Denies taxability of 'Uplinking' & 'Playout' Services as Royalty & FTS

  • In Favour of Assessee
  • Citation Number : TS-1032-ITAT-2022(DEL)
  • Tax Payer : Adore Technologies Pvt Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Ratification certificate pendency no bar for Sec.10B deduction where prescribed conditions fulfilled

  • In Favour of Assessee
  • Citation Number : TS-22-ITAT-2023(CHNY)
  • Tax Payer : Cornet Technologies (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Absent charterer’s control over vessel, time charter receipts not taxable as royalty

  • In Favour of Assessee
  • Citation Number : TS-1030-ITAT-2022(Mum)
  • Tax Payer : Nan Lian Ship Management LLC
High Court

HC: Upholds revision of Sasikala's assessment, basis Vigilance & Anti-Corruption report in Jayalalitha's case

  • In Favour of Revenue
  • Citation Number : TS-1029-HC-2022(MAD)
  • Tax Payer : N. Sasikala
Income tax Appellate Tribunal

ITAT: Rules on Theatre Owner's TDS obligation on convenience fee retained by BookMyShow

  • In Favour of Both, Partially
  • Citation Number : TS-1026-ITAT-2022(Bang)
  • Tax Payer : Srinivas Rudrappa
High Court

HC: CBDT Compounding Guidelines cannot put 'limitation' fetters on Revenue's powers under Sec.279(2)

  • In Favour of Assessee
  • Citation Number : TS-1028-HC-2022(BOM)
  • Tax Payer : Footcandles Film Pvt. Ltd
Income tax Appellate Tribunal

ITAT: License Fee taxable as per revenue recognition policy, over agreement tenure

  • In Favour of Assessee
  • Citation Number : TS-1024-ITAT-2022(Mum)
  • Tax Payer : CU Inspections & Certifications India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sets aside revision in Cavinkare's case over eligibility for Sec.35(2AB) deduction

  • In Favour of Assessee
  • Citation Number : TS-1027-ITAT-2022(CHNY)
  • Tax Payer : Cavinkare Private Ltd
High Court

HC: Allows VsV benefit due to substantial compliance; Delay not attributable to Assessee

  • In Favour of Assessee
  • Citation Number : TS-1021-HC-2022(DEL)
  • Tax Payer : Vidhi Garments Pvt. Ltd
High Court

HC: Quashes reassessment proceedings against Vedanta due to Revenue's non-application of mind

  • In Favour of Assessee
  • Citation Number : TS-1023-HC-2022(DEL)
  • Tax Payer : Vedanta Ltd
High Court

HC: Sets aside reassessment proceedings, absent independent enquiry on GST authorities' report

  • In Favour of Assessee
  • Citation Number : TS-1020-HC-2022(DEL)
  • Tax Payer : G4S Secure Solutions (India) Private Limited
Supreme Court

SC: Sikkimese women in inter-racial marriage & Indians settled in pre-merger Sikkim, eligible for Sec.10(26AAA) exemption

  • In Favour of Assessee
  • Citation Number : TS-17-SC-2023
  • Tax Payer : Association of Old Settlers of Sikkim and Ors
Supreme Court

SC: Block Assessment chapter ‘complete code with self-contained machinery’; Upholds ‘standalone’ applicability of Sec.158BFA interest

  • In Favour of Both, Partially
  • Citation Number : TS-15-SC-2023
  • Tax Payer : K.L. Swamy & Others
Income tax Appellate Tribunal

ITAT: Consolidated rent taxable on accrual basis over operational life of agreements

  • In Favour of Assessee
  • Citation Number : TS-13-ITAT-2023(HYD)
  • Tax Payer : Mytrah Wind Developers Private Limited
High Court

HC: Holds Sec.92CA as machinery provision, Sec.153 deals exclusively with limitation; Quashes assessment-order for Pfizer Healthcare

  • In Favour of Assessee
  • Citation Number : TS-1025-HC-2022(MAD)
  • Tax Payer : Pfizer healthcare India Private Limited
Supreme Court

SC: New regime reassessment challenge requires in-depth consideration; Sets aside HC observations on writ non-maintainability

  • In Favour of None/NA
  • Citation Number : TS-12-SC-2023
  • Tax Payer : Red Chilli International Sales
High Court

HC: Unsigned reassessment notice renders proceedings jurisdictionally defective, not curable under Sec.292B

  • In Favour of Assessee
  • Citation Number : TS-08-HC-2023(BOM)
  • Tax Payer : Prakash Krishnavtar Bhardwaj