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Rulings ( 15447 results )

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High Court

HC: Directs processing of VsV application, rejected under FAQ 71 of CBDT Circular

  • In Favour of Assessee
  • Citation Number : TS-794-HC-2022(DEL)
  • Tax Payer : Manoj Finvest Pvt. Ltd
High Court

HC: HC: Bad debts written-off by merged co., taxable in successor's hands on recovery

  • In Favour of Revenue
  • Citation Number : TS-800-HC-2022(MAD)
  • Tax Payer : Sundaram Finance Ltd
Supreme Court

SC: Remands Calcutta HC order, passed sans notice/ opportunity to opposite parties

  • In Favour of Revenue
  • Citation Number : TS-799-SC-2022
  • Tax Payer : G.M. Foods & Ors
Income tax Appellate Tribunal

ITAT: TDS mechanism fails on discount allowed to prepaid sim distributors; Deletes Rs.262 Cr. disallowance

  • In Favour of Assessee
  • Citation Number : TS-798-ITAT-2022(Mum)
  • Tax Payer : Vodafone Idea Ltd
High Court

HC: Sec.14A inapplicable to income taxable in India since covered by Art.25 of India-Oman DTAA

  • In Favour of Assessee
  • Citation Number : TS-793-HC-2022(DEL)
  • Tax Payer : IFFCO Ltd
Foreign Court

FC: New Zealand SC upholds GAAR for restricting interest deduction on loan ‘arrangement’

  • In Favour of Revenue
  • Citation Number : TS-787-FC-2022(NZLD)
  • Tax Payer : Frucor Suntory New Zealand Limited
Supreme Court

SC: 10 Key Takeaways from SC Ruling on deductibility of employees’ PF, ESI contribution

  • In Favour of Revenue
  • Citation Number : TS-791-SC-2022
  • Tax Payer : Checkmate Services P. Ltd
High Court

HC: Centrica ruling inapplicable as Boeing's seconded employees' real employer is Indian entity

  • In Favour of Assessee
  • Citation Number : TS-790-HC-2022(DEL)
  • Tax Payer : BOEING India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Compulsory Cess received from Milk Producers ineligible for exemption as corpus donation

  • In Favour of Revenue
  • Citation Number : TS-788-ITAT-2022(Ahd)
  • Tax Payer : Dudhsagar Research & Development Association
High Court

HC: HC: Sec.201(1A) interest not chargeable, absent TDS liability on land acquisition compensation

  • In Favour of Assessee
  • Citation Number : TS-784-HC-2022(KER)
  • Tax Payer : Special Tahsildar Land Acquisition (General)
Income tax Appellate Tribunal

ITAT: Requirement of claiming Sec.80P deduction in ITR, directory; Follows SC ruling in GM Knitting

  • In Favour of Assessee
  • Citation Number : TS-785-ITAT-2022(NAG)
  • Tax Payer : Krushi Vibhag Karmchari Vrund Sahakari Pat Sanstha Maryadit
High Court

HC: Directs Revenue for appeal-effect orders in Microsoft’s case involving over Rs.280 Cr. refund

  • In Favour of Assessee
  • Citation Number : TS-786-HC-2022(DEL)
  • Tax Payer : MOL Corporation
Income tax Appellate Tribunal

ITAT: Stipulating conditions beyond statutory provisions while granting Sec.12AB & Sec.80G registration, untenable

  • In Favour of Assessee
  • Citation Number : TS-783-ITAT-2022(Mum)
  • Tax Payer : Chamber of Indian Charitable Trusts
Income tax Appellate Tribunal

ITAT: Deletes Sec.271D penalty for NRI, time-paucity ‘reasonable cause’ for accepting cash

  • In Favour of Assessee
  • Citation Number : TS-782-ITAT-2022(Bang)
  • Tax Payer : Anuradha Chivukula Challa
Income tax Appellate Tribunal

ITAT: ITAT: No Equalisation Levy on Google Ads payment where advertisers/target audience overseas

  • In Favour of Assessee
  • Citation Number : TS-781-ITAT-2022(JPR)
  • Tax Payer : Prakash Chandra Mishra
Income tax Appellate Tribunal

ITAT: Repair & restoration of existing road by Contractor for Govt., ineligible for Sec.80-IA deduction

  • In Favour of Revenue
  • Citation Number : TS-780-ITAT-2022(Rjt)
  • Tax Payer : Backbone Enterprise Ltd
Income tax Appellate Tribunal

ITAT: Sec.11 exemption deniable only to the extent of Sec.13 violation

  • In Favour of Assessee
  • Citation Number : TS-775-ITAT-2022(Mum)
  • Tax Payer : Mumbai Education Trust
Income tax Appellate Tribunal

ITAT: Assessee entitled to Sec.80-IA deduction where Form 10CCB filed with revised return

  • In Favour of Assessee
  • Citation Number : TS-770-ITAT-2022(CHNY)
  • Tax Payer : Aquasub Engineering
Income tax Appellate Tribunal

ITAT: MFN Clause in Protocol integral to DTAA, effective even without specific notification

  • In Favour of Assessee
  • Citation Number : TS-779-ITAT-2022(DEL)
  • Tax Payer : Converteam Group
High Court

HC: Upholds SMC ruling on disallowance of interest on partner's capital, mandatory nature of depreciation

  • In Favour of Revenue
  • Citation Number : TS-776-HC-2022(AP)
  • Tax Payer : Arthi Nursing Home