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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: UK law-firm eligible for treaty benefits prior to amended Protocol; Relies on Linklaters ruling

  • In Favour of Assessee
  • Citation Number : TS-822-ITAT-2022(DEL)
  • Tax Payer : Herbert Smith Freehills LLP
Income tax Appellate Tribunal

ITAT: Google's payments for AdWords, not royalty under India-Ireland DTAA; Follows Engineering Analysis

  • In Favour of Assessee
  • Citation Number : TS-821-ITAT-2022(Bang)
  • Tax Payer : Google India Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Online auction income from Indian-subsidiary, not royalty under India-US DTAA

  • In Favour of Assessee
  • Citation Number : TS-819-ITAT-2022(DEL)
  • Tax Payer : Ariba Inc
Income tax Appellate Tribunal

ITAT: Upholds Sec.68 addition for credit purchases; Rejects Assessee's self-serving, unverified statements

  • In Favour of Revenue
  • Citation Number : TS-815-ITAT-2022(Mum)
  • Tax Payer : Solid Machinery Co Pvt Ltd
Income tax Appellate Tribunal

ITAT: Refund-interest valid on additional ground allowed by ITAT, delay not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-813-ITAT-2022(Mum)
  • Tax Payer : Grasim Industries Limited
Supreme Court

SC: Lays down law on charitable trusts' exemption; Interprets 'General Public Utility', discards 'predominant object' test

  • In Favour of None/NA
  • Citation Number : TS-814-SC-2022
  • Tax Payer : Ahmedabad Urban Development Authority
Supreme Court

SC: Construes ‘solely’ under Sec.10(23C) strictly & prospectively for educational institutions; Overrules Queens Education Society

  • In Favour of Revenue
  • Citation Number : TS-809-SC-2022
  • Tax Payer : NEW NOBLE EDUCATIONAL SOCIETY
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: No penalty on Shell Global as 'base-erosion' debatable & different approach in profit-attribution insufficient basis

  • In Favour of Assessee
  • Citation Number : TS-810-ITAT-2022(Ahd)
  • Tax Payer : Shell Global Solutions International B.V.
Supreme Court

SC: Dismisses Wipro's review petition against denial to opt out of Sec.10B

  • In Favour of Revenue
  • Citation Number : TS-812-SC-2022
  • Tax Payer : Wipro Limited
Income tax Appellate Tribunal

ITAT: Interprets Rule 13, holds DRP can rectify errors within 6 months

  • In Favour of None/NA
  • Citation Number : TS-808-ITAT-2022(Mum)
  • Tax Payer : Michael Page International Recruitment Pvt. Ltd
District Court

DC: Acquits salaried person of ITR non-filing over belief that Form-16 & TDS adequate compliance

  • In Favour of Assessee
  • Citation Number : TS-807-DC-2022(Bang)
  • Tax Payer : Partha Pratim Ghosh
Supreme Court

SC: Dismisses SLP by Big 4's US arm against reassessment proceedings in new regime

  • In Favour of Revenue
  • Citation Number : TS-806-SC-2022
  • Tax Payer : Ernst And Young U. S. LLP
District Court

DC: Acquits from prosecution for ITR non-filing over financial exigency due to demonetisation

  • In Favour of Assessee
  • Citation Number : TS-805-DC-2022(Bang)
  • Tax Payer : Manyata Projects (P) Ltd
Supreme Court

SC: Rules on valuation of locked-in listed shares under Gift Tax Act

  • In Favour of Assessee
  • Citation Number : TS-804-SC-2022
  • Tax Payer : BPL Limited
Income tax Appellate Tribunal

ITAT: Enduring benefit from marketing support antithetical to 'make available' clause; Holds services not taxable

  • In Favour of Assessee
  • Citation Number : TS-796-ITAT-2022(DEL)
  • Tax Payer : Anand NVH Products Inc
Income tax Appellate Tribunal

ITAT: Underreporting not misreporting as facts manifest no tax-evasion; Deletes penalty

  • In Favour of Assessee
  • Citation Number : TS-803-ITAT-2022(JPR)
  • Tax Payer : Bagaria Trade Impex
High Court

HC: Reassessment notice under new regime invalid where old notice not covered by Ashish Agarwal ruling

  • In Favour of Revenue
  • Citation Number : TS-802-HC-2022(DEL)
  • Tax Payer : Nagesh Trading Co.
Income tax Appellate Tribunal

ITAT: Deletes addition under Sec.68 based on third party confirmation, not cross-examined by Assessee

  • In Favour of Both, Partially
  • Citation Number : TS-801-ITAT-2022(DEL)
  • Tax Payer : Ecstasy Buildcon Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Elucidates on definition of ‘other educational institution’; Restores Sec.10(23C)(vi) exemption application for re-adjudication

  • In Favour of None/NA
  • Citation Number : TS-789-ITAT-2022(ALLD)
  • Tax Payer : Hindi Sahitya Sammelan
High Court

HC: Quashes reassessment proceedings as without jurisdiction for AY 2016-17, alleged escapement below Rs.50L

  • In Favour of Assessee
  • Citation Number : TS-795-HC-2022(CAL)
  • Tax Payer : Dinesh Kumar Goyal