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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Upholds taxability of GoDaddy’s receipts from domain registration as Royalty; Declines to distinguish earlier ruling

  • In Favour of Revenue
  • Citation Number : TS-756-ITAT-2022(DEL)
  • Tax Payer : Godaddy.com LLC
High Court

HC: HC: Clears air on fate of reassessment notices​; ​Holds 'despatch' as per Sec.13 of IT Act, sine qua non for 'issuance'

  • In Favour of None/NA
  • Citation Number : TS-752-HC-2022(DEL)
  • Tax Payer : Suman Jeet Agarwal & Ors
Foreign Court

FC: Danish Tax Council holds sporadic work from home by MD, at his volition, not sufficient to constitute employer's PE

  • In Favour of Assessee
  • Citation Number : TS-757-FC-2022(DEN)
  • Tax Payer : NA
Income tax Appellate Tribunal

ITAT: German Company eligible for concessional tax-rate of 5% on interest from Rupee Denominated NCDs

  • In Favour of Assessee
  • Citation Number : TS-751-ITAT-2022(DEL)
  • Tax Payer : Heidelberg Cement AG
Income tax Appellate Tribunal

ITAT: Rules on allowability of interest on loan used for buying stake in sister concern & consequences of settlement under VsV Act

  • In Favour of Assessee
  • Citation Number : TS-745-ITAT-2022(PUN)
  • Tax Payer : Phadnis Clinic Pvt. Ltd
High Court

HC: Sets aside ITAT's remand on ‘out of books receivable’ & reversal of unutilised tax-provision; Directs determination on merits

  • In Favour of Assessee
  • Citation Number : TS-750-HC-2022(DEL)
  • Tax Payer : Vedanta Limited
Income tax Appellate Tribunal

ITAT: Subsidiary’s unsubstantiated valuation not acceptable for valuing holding company’s shares; Confirms Sec.56(2)(viib) addition

  • In Favour of Revenue
  • Citation Number : TS-747-ITAT-2022(HYD)
  • Tax Payer : Quark Enterprises Private Limited
Income tax Appellate Tribunal

ITAT: Disallows foreign travel expenses incurred for parent's business & interest on loans diverted within group for non-business purpose

  • In Favour of Both, Partially
  • Citation Number : TS-746-ITAT-2022(CHNY)
  • Tax Payer : PVP Ventures Ltd.
Income tax Appellate Tribunal

ITAT: Compensation for compulsory land-acquisition assessable in proportion of ownership

  • In Favour of None/NA
  • Citation Number : TS-736-ITAT-2022(CHNY)
  • Tax Payer : E. Murugan
Income tax Appellate Tribunal

ITAT: Indexation allowable from year of allotment despite payment made in instalments in later years

  • In Favour of Assessee
  • Citation Number : TS-734-ITAT-2022(Mum)
  • Tax Payer : Nitin Parkash
Income tax Appellate Tribunal

ITAT: Allows Sonakshi Sinha FTC despite delay in filing Form 67; Rejects Revenue's reliance on SC's Wipro ruling

  • In Favour of Assessee
  • Citation Number : TS-742-ITAT-2022(Mum)
  • Tax Payer : Sonakshi Sinha
Income tax Appellate Tribunal

ITAT: Sets aside Sec.68 addition of Rs.182 Cr. with directions for inquiry over transactions involving Sahara Group

  • In Favour of Assessee
  • Citation Number : TS-744-ITAT-2022(Mum)
  • Tax Payer : Glowshine Builders & Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec.234E interest by following jurisdictional HC; Rejects Revenue's plea based on SC ruling in Dilip Kumar & Co.

  • In Favour of Assessee
  • Citation Number : TS-735-ITAT-2022(Bang)
  • Tax Payer : Karnataka Grameena Bank
High Court

HC: Reassessment notice for AY 2013-14 not barred as original notice issued under extended period

  • In Favour of Revenue
  • Citation Number : TS-738-HC-2022(DEL)
  • Tax Payer : Salil Gulati
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Cadila Healthcare liable for TDS on Clinical Trial payments as FTS, absent make available clause in India-Mexico DTAA

  • In Favour of Both, Partially
  • Citation Number : TS-743-ITAT-2022(Ahd)
  • Tax Payer : Cadila Healthcare Ltd
Income tax Appellate Tribunal

ITAT: Allows tax-benefit despite goods-transfer from lower to higher deduction unit; Rejects Revenue's profit-shifting plea

  • In Favour of Assessee
  • Citation Number : TS-741-ITAT-2022(CHNY)
  • Tax Payer : Kamivisa Products
Income tax Appellate Tribunal

ITAT: Deletes addition based on DRI's SCN, absent adherence to Sec.132A procedure & further investigation

  • In Favour of Assessee
  • Citation Number : TS-740-ITAT-2022(Bang)
  • Tax Payer : M G Anand Reddy
Income tax Appellate Tribunal

ITAT: Rejects recharacterisation of preference shares as debt; Denies notional taxation of premium before redemption

  • In Favour of Assessee
  • Citation Number : TS-739-ITAT-2022(Bang)
  • Tax Payer : Enzen Global Solutions Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Re-characterization of income not requisite variation under Sec.144C, prior to FA 2020 amendment; Holds assessment void

  • In Favour of Both, Partially
  • Citation Number : TS-737-ITAT-2022(DEL)
  • Tax Payer : Super Brands Ltd [UK]
High Court

HC: HC: Export of software inseparable from hardware eligible for Sec.10A deduction, de hors separate invoicing

  • In Favour of Assessee
  • Citation Number : TS-733-HC-2022(KAR)
  • Tax Payer : Subex Limited