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Income tax Appellate Tribunal

ITAT: Holds purchases not bogus, absence of delivery challans irrelevant as transactions otherwise substantiated

  • In Favour of Assessee
  • Citation Number : TS-1011-ITAT-2022(Mum)
  • Tax Payer : Infinity Industries Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rules on residency under India-Singapore DTAA; Tie-breaker questionnaire 'important' but not ‘exclusive'

  • In Favour of Assessee
  • Citation Number : TS-1010-ITAT-2022(DEL)
  • Tax Payer : Sameer Malhotra
Supreme Court

SC: Advises 'caution' while applying precedents, stricter rigour for overturning ITAT on facts

  • In Favour of Assessee
  • Citation Number : TS-01-SC-2023
  • Tax Payer : Muthoot Leasing And Finance Limited And Another
Income tax Appellate Tribunal

ITAT: ITAT: Rules on taxability of technological & strategic information, management services under India-France DTAA

  • In Favour of Assessee
  • Citation Number : TS-1006-ITAT-2022(Mum)
  • Tax Payer : Edenred SA
High Court

HC: Quashes Rs.100 Cr. assessment over natural justice violation; Revenue at liberty to redo proceedings

  • In Favour of Assessee
  • Citation Number : TS-1002-HC-2022(GUJ)
  • Tax Payer : Map Refoils India Limited
High Court

HC: Reassessment proceedings for taxability of gifted Wipro shares, ‘hopelessly’ time-barred under both regimes

  • In Favour of Assessee
  • Citation Number : TS-1003-HC-2022(KAR)
  • Tax Payer : Azim Premji Trustee Company Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Domain name Registrar acts as intermediary, income not royalty; Distinguishes GoDaddy ruling

  • In Favour of Assessee
  • Citation Number : TS-1004-ITAT-2022(Mum)
  • Tax Payer : PDR Solutions FZC
High Court

HC: Upholds ITAT order quashing revisionary order against Britannia Industries passed sans jurisdictional conditions

  • In Favour of Assessee
  • Citation Number : TS-996-HC-2022(CAL)
  • Tax Payer : Britannia Industries Ltd
Income tax Appellate Tribunal

ITAT: Provision for anticipated loss, deductible expenditure since offered to tax in subsequent years

  • In Favour of Assessee
  • Citation Number : TS-1000-ITAT-2022(CHNY)
  • Tax Payer : Amec Foster Wheeler India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sales tax subsidy received under State Government scheme, non-taxable capital receipt

  • In Favour of Assessee
  • Citation Number : TS-999-ITAT-2022(PUN)
  • Tax Payer : Jain Irrigation Systems Ltd
Income tax Appellate Tribunal

ITAT: Recipient's disclosure in ITR sufficient for allowing expenditure to payer despite TDS default

  • In Favour of Assessee
  • Citation Number : TS-980-ITAT-2022(Mum)
  • Tax Payer : Ox ford University Press
Income tax Appellate Tribunal

ITAT: Section 40A(3) disallowance not attracted on cash payment made to agents, basis Rule 6DD(k)

  • In Favour of Assessee
  • Citation Number : TS-940-ITAT-2022(Ahd)
  • Tax Payer : Piprani Equipment P.Ltd
Supreme Court

SC: Relegates TDS proceedings against GIA Laboratory to SCN stage, awaiting HC order on merits

  • In Favour of None/NA
  • Citation Number : TS-1001-SC-2022
  • Tax Payer : GIA Laboratory Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Absent incriminating material, deletes Sec.68 addition over alleged penny stock transactions

  • In Favour of Assessee
  • Citation Number : TS-997-ITAT-2022(Mum)
  • Tax Payer : Dilip B. Jiwrajka
High Court

HC: Dismisses writ for cut-off date extension under Sec.80-IBA; Finds pleadings grossly insufficient

  • In Favour of Revenue
  • Citation Number : TS-995-HC-2022(BOM)
  • Tax Payer : CREDAI-BANM
Income tax Appellate Tribunal

ITAT: Denies taxability of notional rent for TVS Charities; Upholds MMR on actual rent

  • In Favour of Assessee
  • Citation Number : TS-994-ITAT-2022(CHNY)
  • Tax Payer : TVS Charities
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: ITAT: Beneficial Ownership issue of Google AdWords payments academic, since not taxable as royalty

  • In Favour of Assessee
  • Citation Number : TS-988-ITAT-2022(Bang)
  • Tax Payer : Google India Private Ltd
Income tax Appellate Tribunal

ITAT: Claim of housing loan interest by legal owner's son, cannot shift capital gain taxability

  • In Favour of Revenue
  • Citation Number : TS-987-ITAT-2022(Mum)
  • Tax Payer : Mumtaz Abdul Aziz
Income tax Appellate Tribunal

ITAT: Allows Sec.80JJAA deduction as New Workmen satisfied '300 working days' criteria in succeeding year

  • In Favour of Assessee
  • Citation Number : TS-989-ITAT-2022(CHNY)
  • Tax Payer : Craftsman Automation Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Seconded employees’ salary reimbursement to Toyoda by Indian AE, not FTS

  • In Favour of Assessee
  • Citation Number : TS-993-ITAT-2022(Bang)
  • Tax Payer : TOYODA Gosei Company