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Rulings ( 15447 results )

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High Court

HC: Advisory services not FTS/FIS; AAR ruling for recipient not binding on overseas provider

  • In Favour of Assessee
  • Citation Number : TS-09-HC-2023(CAL)
  • Tax Payer : The Timken Company
Income tax Appellate Tribunal

ITAT: Trust imparting Vedic education beyond religious boundaries eligible for exemption

  • In Favour of Assessee
  • Citation Number : TS-07-ITAT-2023(Bang)
  • Tax Payer : Shruthiparampara Gurukulam
High Court

HC: HC: HC: HC: Upholds eligibility for DTAA benefit on FTS, absent back-to-back fee-transfer to Holding Co.

  • In Favour of Assessee
  • Citation Number : TS-1022-HC-2022(DEL)
  • Tax Payer : Fujitsu America INC
Supreme Court

SC: Manner & content of assessment order not determinative of 'change of opinion'

  • In Favour of Assessee
  • Citation Number : TS-06-SC-2023
  • Tax Payer : Cognizant Technology Solutions India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Liaison Office not PE where employees conduct preparatory or auxiliary coordination

  • In Favour of Assessee
  • Citation Number : TS-1018-ITAT-2022(Mum)
  • Tax Payer : S.R. Technics Switzerland Limited
High Court

HC: Remands Lenskart’s application for immunity against penalty for de novo adjudication

  • In Favour of Assessee
  • Citation Number : TS-1019-HC-2022(DEL)
  • Tax Payer : Lenskart Solutions Pvt Ltd
High Court

HC: Order transferring Kamal Nath’s assessment from Kolkata to Delhi 'unimpeachable'

  • In Favour of Revenue
  • Citation Number : TS-05-HC-2023(CAL)
  • Tax Payer : Kamal Nath
High Court

HC: SC ruling on educational institutions, prospective; Revenue 'cannot take advantage' for old cases

  • In Favour of Assessee
  • Citation Number : TS-04-HC-2023(ORI)
  • Tax Payer : Sikhya ‘O’ Anusandhan
Income tax Appellate Tribunal

ITAT: Partner's remuneration as salary, bonus or commission not amenable to Sec.192 TDS

  • In Favour of Both, Partially
  • Citation Number : TS-03-ITAT-2023(GAU)
  • Tax Payer : Dhar Construction Company
Income tax Appellate Tribunal

ITAT: Repairs incurred to maintain ship unloaders revenue in nature; TDS not applicable on reimbursement

  • In Favour of Assessee
  • Citation Number : TS-977-ITAT-2022(Kol)
  • Tax Payer : International Seaports (Haldia) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Revenue cannot change valuation method for Sec.56(2)(viib) over variation in projected & actual figures

  • In Favour of Assessee
  • Citation Number : TS-1017-ITAT-2022(Mum)
  • Tax Payer : Crown Chemicals Private Limited
Income tax Appellate Tribunal

ITAT: Disallowance of delayed PF deposit not debatable; SC Checkmate ruling applies retrospectively

  • In Favour of Revenue
  • Citation Number : TS-1005-ITAT-2022(Bang)
  • Tax Payer : Garuda Security Services
Income tax Appellate Tribunal

ITAT: IT & Admin. Services not taxable as FTS as 'make available' clause not satisfied

  • In Favour of Assessee
  • Citation Number : TS-1009-ITAT-2022(DEL)
  • Tax Payer : Bio Rad Laboratories Inc.
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: CNN's distribution revenue taxable as business income, not royalty; Follows MAP outcome

  • In Favour of Assessee
  • Citation Number : TS-1013-ITAT-2022(DEL)
  • Tax Payer : Cable News Network Inc.
High Court

HC: Sets aside reassessment proceedings, directs Revenue to furnish underlying information

  • In Favour of Assessee
  • Citation Number : TS-1007-HC-2022(DEL)
  • Tax Payer : Bharat Agro Overseas (India)
Income tax Appellate Tribunal

ITAT: German Co. Krones' Indian subsidiary, not DAPE; ​Exp​ounds on​ ‘habitually securing orders’

  • In Favour of Assessee
  • Citation Number : TS-1015-ITAT-2022(DEL)
  • Tax Payer : Krones Aktiengesellschaft
High Court

HC: HC: DTAA overrides Sec.206AA TDS rate; Follows Delhi HC ruling in Danisco

  • In Favour of Assessee
  • Citation Number : TS-1016-HC-2022(KAR)
  • Tax Payer : Wipro Ltd
High Court

HC: HC: No TDS liability on year-end provisions, reversed next year, as payees not identified

  • In Favour of Assessee
  • Citation Number : TS-1014-HC-2022(KAR)
  • Tax Payer : Subex Ltd
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: ITAT: Sabre Group Co. has no PE in India; Receipts taxable as royalty at 10%

  • In Favour of Both, Partially
  • Citation Number : TS-02-ITAT-2023(DEL)
  • Tax Payer : Sabre Decision Technologies International LLC
High Court

HC: Directs CIT(E) to re-adjudicate Hunger Heroes’ application for exemption

  • In Favour of Assessee
  • Citation Number : TS-1012-HC-2022(DEL)
  • Tax Payer : Hunger Heroes