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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: ITAT: Accepts rate charged by SEB as comparable, holds sale of power at arm's length

  • In Favour of Assessee
  • Citation Number : TS-861-ITAT-2022(HYD)
  • Tax Payer : Sree Rayalaseema Hi Strength Hypo Limited
Income tax Appellate Tribunal

ITAT: Quashes revision against Tata AIA over taxability of Shareholders' A/c surplus as other business

  • In Favour of Assessee
  • Citation Number : TS-860-ITAT-2022(Mum)
  • Tax Payer : Tata AIA Life Insurance Company Ltd
Income tax Appellate Tribunal

ITAT: Holds revisionary order passed without DIN as invalid, violative of CBDT Circular

  • In Favour of Assessee
  • Citation Number : TS-858-ITAT-2022(Bang)
  • Tax Payer : Dilip Kothari
Income tax Appellate Tribunal

ITAT: Sec.43CA inapplicable, absent element of transfer in cancellation deed involving agricultural land

  • In Favour of Assessee
  • Citation Number : TS-855-ITAT-2022(Mum)
  • Tax Payer : Seema Promoters and Builders Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rejects Sec.11 exemption as imparting managerial training not incidental/ancillary to Main Objects

  • In Favour of Revenue
  • Citation Number : TS-854-ITAT-2022(DEL)
  • Tax Payer : UMAK Education Trust
Income tax Appellate Tribunal

ITAT: Following SC's Checkmate Services ruling, disallows employees' PF/ESI contribution for depositing beyond statutory due-date

  • In Favour of Revenue
  • Citation Number : TS-852-ITAT-2022(Bang)
  • Tax Payer : Pivotree Solutions India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Design Charges inherently connected with jewellery export, covered under Sec.10A

  • In Favour of Assessee
  • Citation Number : TS-851-ITAT-2022(Mum)
  • Tax Payer : Uni-Design Jewellery Pvt. Ltd
High Court

HC: Quashes Sec.148 notices issued beyond 4 years due to Addl.CIT's approval

  • In Favour of Assessee
  • Citation Number : TS-849-HC-2022(ORI)
  • Tax Payer : SYLVESA Infotech Private Limited
Income tax Appellate Tribunal

ITAT: Sec.80G approval dates back to AY pertaining to year of application, not order date

  • In Favour of Assessee
  • Citation Number : TS-847-ITAT-2022(CHNY)
  • Tax Payer : NSR Charitable Trust
Income tax Appellate Tribunal

ITAT: Accounting personnel's resignation, MD's health problem acceptable reason for deleting audit delay penalty

  • In Favour of Assessee
  • Citation Number : TS-836-ITAT-2022(CHNY)
  • Tax Payer : Perfect Stone Limited
Supreme Court

SC: Employees' foreign travel 'elephant in the room'; Rejects SBI's bona fide mistake plea

  • In Favour of Revenue
  • Citation Number : TS-857-SC-2022
  • Tax Payer : State Bank of India
High Court

HC: VsV Act, a beneficial law; Delay caused in payment condonable since unintentional & justifiable

  • In Favour of Assessee
  • Citation Number : TS-859-HC-2022(DEL)
  • Tax Payer : I A Housing Solution Private Limited
Income tax Appellate Tribunal

ITAT: Absent conclusive arguments, restricts addition of demonetisation deposits to estimated profits

  • In Favour of Assessee
  • Citation Number : TS-856-ITAT-2022(CHNY)
  • Tax Payer : Asokan Meena
Income tax Appellate Tribunal

ITAT: ITAT: Pre & post sale services for Software Solutions requires technical expertise, qualifies as FTS

  • In Favour of Revenue
  • Citation Number : TS-853-ITAT-2022(CHNY)
  • Tax Payer : Sunsmart Technologies Pvt. Ltd
Supreme Court

SC: Clarifies on expanse of Charitable Institutions' judgment

  • In Favour of None/NA
  • Citation Number : TS-846-SC-2022
  • Tax Payer : Ahmedabad Urban Development Authority
Income tax Appellate Tribunal

ITAT: TCS on scrap-sale applicable to trader, not restricted to manufacturer

  • In Favour of Revenue
  • Citation Number : TS-850-ITAT-2022(Ahd)
  • Tax Payer : Umeshkuamr Harilal Shah
High Court

HC: Strikes down appeal-admission as precondition for settlement under VsV

  • In Favour of Assessee
  • Citation Number : TS-848-HC-2022(DEL)
  • Tax Payer : Medeor Hospital Limited
Income tax Appellate Tribunal

ITAT: ITAT: TDS on FCCB premium borne by Assessee & capitalised, eligible for depreciation

  • In Favour of Assessee
  • Citation Number : TS-839-ITAT-2022(Mum)
  • Tax Payer : Man Industries (India) Limited
Income tax Appellate Tribunal

ITAT: Addition basis French Govt.'s Base Note unsustainable qua NR's Swiss Bank A/c

  • In Favour of Assessee
  • Citation Number : TS-844-ITAT-2022(Mum)
  • Tax Payer : Manish Vjay Mehta
Income tax Appellate Tribunal

ITAT: Absent incriminating material, deletes Rs.110 Cr. addition of share subscription received from Mauritian Cos.

  • In Favour of Assessee
  • Citation Number : TS-842-ITAT-2022(Mum)
  • Tax Payer : Luxora Infrastructure Pvt Ltd