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Rulings ( 15447 results )

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High Court

HC: HC: Upholds withdrawal of Lookout Circular against Huawei-CEO by Trial Court but imposes additional conditions

  • In Favour of Assessee
  • Citation Number : TS-732-HC-2022(DEL)
  • Tax Payer : Xiongwei Li
Income tax Appellate Tribunal

ITAT: ITAT: Rs.95 Cr​. absorbed by Aditya Birla Money Mart as loss of Referred Clients, not allowable

  • In Favour of Revenue
  • Citation Number : TS-731-ITAT-2022(Mum)
  • Tax Payer : Aditya Birla Money Mart Limited
Supreme Court

SC: Holds majority view of larger bench prevails over smaller bench, irrespective of number of Judges constituting majority

  • In Favour of None/NA
  • Citation Number : TS-729-SC-2022
  • Tax Payer : Trimurthi Fragrances (P) Ltd
Income tax Appellate Tribunal

ITAT: ​'Ola' not obligated for TDS under Sec.194C on fare disbursed to Drivers; Relies on Uber ruling

  • In Favour of Assessee
  • Citation Number : TS-727-ITAT-2022(CHANDI)
  • Tax Payer : ANI Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Upholds income enhancement by CIT(A) based on the nature of business not considered by AO

  • In Favour of Revenue
  • Citation Number : TS-717-ITAT-2022(CHNY)
  • Tax Payer : Bharat Promoters
Income tax Appellate Tribunal

ITAT: CIT(A) required to adjudicate additional grounds earlier rejected by PCIT under revisionary proceedings

  • In Favour of Assessee
  • Citation Number : TS-693-ITAT-2022(Mum)
  • Tax Payer : Granada Investments & Finance Pvt Ltd (Formerly known as M/s Granada Energy Systems Pvt Ltd)
Income tax Appellate Tribunal

ITAT: Transfer of goodwill 'at cost' not taxable despite violation of exemption conditions on conversion of proprietorship into company

  • In Favour of Assessee
  • Citation Number : TS-721-ITAT-2022(CHNY)
  • Tax Payer : Univercell Telecommunications India-Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Assessee eligible for FTC despite filing Form 67 & ITR after due date

  • In Favour of Assessee
  • Citation Number : TS-719-ITAT-2022(Bang)
  • Tax Payer : Vinodkumar Lakshmipathi
Income tax Appellate Tribunal

ITAT: Allows DDT refund to Cadila Healthcare where rectification application preferred within 4 years of assessment order

  • In Favour of Assessee
  • Citation Number : TS-722-ITAT-2022(Ahd)
  • Tax Payer : Cadila Healthcare Ltd
Income tax Appellate Tribunal

ITAT: Sec.40(a)(i) disallowance, basis future retrospective amendment, not sustainable; Follows Engineering Analysis

  • In Favour of Assessee
  • Citation Number : TS-709-ITAT-2022(Bang)
  • Tax Payer : Subex Technologies Limited
Income tax Appellate Tribunal

ITAT: 'Fees for Included Services' excludes services ancillary & essentially linked to equipment-purchase

  • In Favour of Assessee
  • Citation Number : TS-724-ITAT-2022(HYD)
  • Tax Payer : Electronics Corporation of India Ltd.
High Court

HC: Reassessment proceedings for AY 2013-14 not time-barred as original notice issued under extended period & revived by SC ruling in Ashish Agarwal

  • In Favour of Revenue
  • Citation Number : TS-726-HC-2022(DEL)
  • Tax Payer : Touchstone Holdings Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Serum Institute eligible for Sec.10AA deduction on sale of vaccine to UNICEF in India

  • In Favour of Assessee
  • Citation Number : TS-725-ITAT-2022(PUN)
  • Tax Payer : Serum Institute Of India Ltd
Income tax Appellate Tribunal

ITAT: Revisionary proceedings after approval of Resolution Plan by NCLT, unsustainable; Follows Ghanashyam Mishra ruling

  • In Favour of Assessee
  • Citation Number : TS-723-ITAT-2022(Mum)
  • Tax Payer : Raj Rayon Industries Ltd
High Court

HC: Holds attachment of sold properties as invalid for violation of Rule 68B time-frame

  • In Favour of Assessee
  • Citation Number : TS-720-HC-2022(MAD)
  • Tax Payer : Pradeep Alexander
High Court

HC: Lays down tax-refund procedure for Assessee with foreign bank account not validated on e-filing portal

  • In Favour of Assessee
  • Citation Number : TS-718-HC-2022(KAR)
  • Tax Payer : M. Tech Holdings PTE Limited
Income tax Appellate Tribunal

ITAT: Assessment made by relying on Sec.132(4) statements, on standalone basis, not sustainable

  • In Favour of Assessee
  • Citation Number : TS-716-ITAT-2022(Mum)
  • Tax Payer : Nilesh M. Agrawal
Income tax Appellate Tribunal

ITAT: Upholds addition of trade settlement gain by AO to book profit as Auditor issued qualified report

  • In Favour of Revenue
  • Citation Number : TS-715-ITAT-2022(HYD)
  • Tax Payer : Nikhil Refineries Pvt. Limited
High Court

HC: Upholds rejection of compounding application of TDS-defaulter for failing to disclose conviction in earlier years

  • In Favour of Revenue
  • Citation Number : TS-713-HC-2022(DEL)
  • Tax Payer : Viraj Exports Private Limited & Anr
Income tax Appellate Tribunal

ITAT: Distinguishes 'agreement' from 'approval/consent' for operating bio-medical waste management facility; Denies Sec.80-IA deduction

  • In Favour of Revenue
  • Citation Number : TS-714-ITAT-2022(HYD)
  • Tax Payer : Ramky Energy and Environment Limited