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Rulings ( 15447 results )

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High Court

HC: HC: Kabul Chawla ratio not diluted by Dayawanti ruling; Reiterates law on post-search assessments

  • In Favour of Assessee
  • Citation Number : TS-881-HC-2022(DEL)
  • Tax Payer : PGF Ltd
Supreme Court

SC: Upholds TDS as Supplementary Commission, accessory to principal-agent relationship; Quashes penalty

  • In Favour of Revenue
  • Citation Number : TS-880-SC-2022
  • Tax Payer : Singapore Airlines Ltd
Income tax Appellate Tribunal

ITAT: Designation of property as 'residential' by Municipal Corp. determinative for Sec.54F exemption

  • In Favour of Revenue
  • Citation Number : TS-879-ITAT-2022(DEL)
  • Tax Payer : Raman Chawla
High Court

HC: HC: HC: Holds search & consequential notices valid; Remarks on Revenue's apathy to medical emergency during search

  • In Favour of Revenue
  • Citation Number : TS-878-HC-2022(MAD)
  • Tax Payer : Chandran Somasundaram & Others
Income tax Appellate Tribunal

ITAT: ITAT: Dutch Co.’s receipts from executive search services not FTS; Remands issue of management fees taxability

  • In Favour of Assessee
  • Citation Number : TS-863-ITAT-2022(Mum)
  • Tax Payer : Spencer Stuart International B.V.
Income tax Appellate Tribunal

ITAT: Directs CIT(A) for speaking order on short & long term investment income for Sec.80P deduction

  • In Favour of Both, Partially
  • Citation Number : TS-873-ITAT-2022(PAN)
  • Tax Payer : Anantnath Alpasankhyatar Vividh Uddeshagal Souhard Sahakari Niyamit
Income tax Appellate Tribunal

ITAT: Breach of VsV condition leads to revival of appeal; Dismisses Revenue's maintainability plea

  • In Favour of Assessee
  • Citation Number : TS-871-ITAT-2022(CHNY)
  • Tax Payer : Lifecell International Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Holds sales tax subsidies received by Ambuja Cements as capital in nature

  • In Favour of Assessee
  • Citation Number : TS-874-ITAT-2022(Mum)
  • Tax Payer : Ambuja Cements Ltd.
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Remits forex loss allowability on AE-loan to examine whether equity in nature

  • In Favour of Assessee
  • Citation Number : TS-877-ITAT-2022(Ahd)
  • Tax Payer : Rosebys Interiors India Ltd
High Court

HC: Annuls fresh reassessment initiated during pendency of proceedings; Directs Revenue to consider objections

  • In Favour of Assessee
  • Citation Number : TS-872-HC-2022(DEL)
  • Tax Payer : Kamdhenu Enterprises Ltd
High Court

HC: Quashes reassessment notice, basis change of opinion, over expenses for perfecting property-title

  • In Favour of Assessee
  • Citation Number : TS-876-HC-2022(DEL)
  • Tax Payer : Deepak Kapoor
High Court

HC: HC: HC: Centralised services to Indian hotels including marketing & sales, not FTS; Follows Sheraton International ruling

  • In Favour of Assessee
  • Citation Number : TS-875-HC-2022(DEL)
  • Tax Payer : WESTIN HOTEL MANAGEMENT LP
Income tax Appellate Tribunal

ITAT: SB confirms bad debts provision for rural advances based on aggregate outstanding

  • In Favour of Assessee
  • Citation Number : TS-870-ITAT-2022(Mum)
  • Tax Payer : The State Bank of India
Income tax Appellate Tribunal

ITAT: Draft Order not forwarded at address stipulated under Rule 127; Quashes assessment as time-barred

  • In Favour of Assessee
  • Citation Number : TS-869-ITAT-2022(Mum)
  • Tax Payer : DSV Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes TDS proceedings where advance tax paid by overseas depository on GDR termination

  • In Favour of Assessee
  • Citation Number : TS-868-ITAT-2022(Mum)
  • Tax Payer : ICICI Securities Limited
Income tax Appellate Tribunal

ITAT: AO's proposal, mere suggestion or stimulus; Upholds revision as PCIT applied independent mind

  • In Favour of Revenue
  • Citation Number : TS-865-ITAT-2022(Kol)
  • Tax Payer : Karabi Dealers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Excludes current year's profit from Deemed Dividend purview; Restricts taxability to net advances

  • In Favour of Both, Partially
  • Citation Number : TS-867-ITAT-2022(Bang)
  • Tax Payer : Dr. L.S. Ravi Prakash
Income tax Appellate Tribunal

ITAT: Reassessment with lack of jurisdiction, non-est; Quashes revision

  • In Favour of Assessee
  • Citation Number : TS-864-ITAT-2022(RAI)
  • Tax Payer : Maruti Clean Coal and Power Ltd
Income tax Appellate Tribunal

ITAT: Directs recomputation of acquisition cost basis ‘unregistered’ assignment agreement for capital gains

  • In Favour of Both, Partially
  • Citation Number : TS-862-ITAT-2022(Bang)
  • Tax Payer : RaviKumar Tirupati Parthasarathy
High Court

HC: HC: Absent deliberate disobedience, upholds provisional attachment under Benami Act despite interim stay

  • In Favour of Revenue
  • Citation Number : TS-845-HC-2022(MAD)
  • Tax Payer : Dinesh Chand Surana