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Rulings ( 15447 results )

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High Court

HC: HC: Promoter challenging Sec.148 notice on struck-off Co., later restored, abuse of law; Imposes Rs.50,000 cost

  • In Favour of Revenue
  • Citation Number : TS-905-HC-2022(DEL)
  • Tax Payer : Ravinder Kumar Aggarwal
High Court

HC: HC: Recommends Larger Bench on maintainability of writ against NaFAC where JAO outside Court's territory

  • In Favour of None/NA
  • Citation Number : TS-903-HC-2022(DEL)
  • Tax Payer : GPL-RKTCPL JV
Supreme Court

SC: SC: Asset-revaluation credited to Partners' Capital, taxable in 'otherwise' category of Sec.45(4)

  • In Favour of Revenue
  • Citation Number : TS-904-SC-2022
  • Tax Payer : Mansukh Dyeing and Printing Mills
Supreme Court

SC: Fresh reassessment notice unwarranted on change of AO; Upholds proceedings, basis Sec.129

  • In Favour of Revenue
  • Citation Number : TS-901-SC-2022
  • Tax Payer : Mastech Technologies Pvt. Ltd. (Now Avaids Technovators Pvt. Ltd.)
Income tax Appellate Tribunal

ITAT: Construes built-up area threshold for Sec.80-IB(10) from BMC outer limits; Allows pro-rata deduction

  • In Favour of Both, Partially
  • Citation Number : TS-897-ITAT-2022(Mum)
  • Tax Payer : Bharat Tukaram Bhor
Income tax Appellate Tribunal

ITAT: Highway-project loan interest independent of FD-income; Denies expenditure & capital receipt plea

  • In Favour of Revenue
  • Citation Number : TS-896-ITAT-2022(PUN)
  • Tax Payer : Sion Panvel Tollways Pvt. Ltd
High Court

HC: Interest on demand from fresh assessment cannot relate back to set-aside order

  • In Favour of Assessee
  • Citation Number : TS-895-HC-2022(DEL)
  • Tax Payer : AT And T Communication Services (India) Pvt. Ltd
High Court

HC: Rectification cannot amount to reassessment; Directs VsV application disposal, basis original computation

  • In Favour of Assessee
  • Citation Number : TS-866-HC-2022(DEL)
  • Tax Payer : Ambarnuj Finance And Investment Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Confirms 'on-money' addition, basis Director's statement & failure to appear for cross-examination

  • In Favour of Revenue
  • Citation Number : TS-884-ITAT-2022(Mum)
  • Tax Payer : Rupinder Tandon
High Court

HC: HC: Holds Benami Act not applicable retrospectively; Quashes SCN for penal proceedings

  • In Favour of Assessee
  • Citation Number : TS-885-HC-2022(DEL)
  • Tax Payer : Rajesh Katyal
Income tax Appellate Tribunal

ITAT: Absent cogent material, LTCG not bogus despite drastic spike in share-price

  • In Favour of Assessee
  • Citation Number : TS-886-ITAT-2022(Ahd)
  • Tax Payer : Mamta Rajivkumar Agarwal
Income tax Appellate Tribunal

ITAT: Allows expenses exclusion from 'Total Turnover' at par with 'Export Turnover' for Sec.10A deduction

  • In Favour of Assessee
  • Citation Number : TS-891-ITAT-2022(CHNY)
  • Tax Payer : Pentasoft Technologies Ltd.
Income tax Appellate Tribunal

ITAT: Directs DRP to decide treaty benefit on Independent Personal Services, basis additional evidence

  • In Favour of Assessee
  • Citation Number : TS-893-ITAT-2022(DEL)
  • Tax Payer : Curits, Mallet-Prevost, Colt & Mosle LLP
Income tax Appellate Tribunal

ITAT: Upholds revision of wrong tax-rate under Sec.115BBE after CIT(A) passed quantum order

  • In Favour of Revenue
  • Citation Number : TS-892-ITAT-2022(CHANDI)
  • Tax Payer : Agya Ram Manohar Lal
Income tax Appellate Tribunal

ITAT: Quashes revision against TN Govt. Liquor Co. over allowability of Rs.11000 Cr. VAT under Sec.40(a)(iib)

  • In Favour of Assessee
  • Citation Number : TS-890-ITAT-2022(CHNY)
  • Tax Payer : Tamilnadu State Marketing Corporation Ltd.
Supreme Court

SC: Moulding ​'Polyurethane Foam' car seats ineligible under Sec.80-IB as no further process undertaken

  • In Favour of Revenue
  • Citation Number : TS-887-SC-2022
  • Tax Payer : Polyflex (India) Pvt. Ltd
Supreme Court

SC: Dismisses challenge against appointment of VP-ITAT; Upholds Madras HC ruling

  • In Favour of None/NA
  • Citation Number : TS-889-SC-2022
  • Tax Payer : Aniruthan
Income tax Appellate Tribunal

ITAT: ITAT: Mauritian Co.’s share transaction with PayU India exempt under pre-amended DTAA

  • In Favour of Assessee
  • Citation Number : TS-888-ITAT-2022(DEL)
  • Tax Payer : MIH India (Mauritius) Ltd
Income tax Appellate Tribunal

ITAT: Production of Bitumen & related products qualify as ‘mineral oil’; Allows Sec.80-IB deduction

  • In Favour of Both, Partially
  • Citation Number : TS-882-ITAT-2022(Mum)
  • Tax Payer : Hindustan Coals Private Limited
Income tax Appellate Tribunal

ITAT: Rejects colourable device & GAAR plea against beneficiary as share-sale taxed in trust's hands

  • In Favour of Both, Partially
  • Citation Number : TS-883-ITAT-2022(Bang)
  • Tax Payer : United Breweries Limited