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Rulings ( 15447 results )

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High Court

HC: Considering Assessee’s reply to SCN mandatory under Sec.148A(c); Directs to pass speaking order under Sec.148A(d)

  • In Favour of Assessee
  • Citation Number : TS-688-HC-2022(DEL)
  • Tax Payer : Nidhi Bindal
Supreme Court

SC: Dismisses Revenue’s SLP against Karnataka HC judgment condoning delay in filing ITR

  • In Favour of None/NA
  • Citation Number : TS-692-SC-2022
  • Tax Payer : Vasudeva Adigas Fast Food Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rules on share premium addition of Rs.115Cr. in Raw Pressery's case; Deprecates Revenue for lack of inquiry

  • In Favour of Both, Partially
  • Citation Number : TS-689-ITAT-2022(Mum)
  • Tax Payer : Raw Pressery Private Limited (formerly known as Rakyan Beverages Pvt. Ltd.)
Income tax Appellate Tribunal

ITAT: No prejudice caused to Revenue on DAPE’s taxability where Dependent Agent remunerated at ALP; Quashes revisionary order

  • In Favour of Assessee
  • Citation Number : TS-686-ITAT-2022(Mum)
  • Tax Payer : MFE Formwork Technology Sdn Bhd
Income tax Appellate Tribunal

ITAT: Allows Sec.54F exemption wrongly claimed under Sec.54 by rejecting AO's approach as hyper-pedantic

  • In Favour of Assessee
  • Citation Number : TS-685-ITAT-2022(Mum)
  • Tax Payer : Armine Hamied Khan
Income tax Appellate Tribunal

ITAT: Deletes Sec.40(a)(i) disallowance for United India Insurance​ as premium ceded to NR Reinsurers not ​taxable in India

  • In Favour of Assessee
  • Citation Number : TS-681-ITAT-2022(CHNY)
  • Tax Payer : United India Insurance Co. Ltd
High Court

HC: HC: Allows Huawei outward remittance, except royalty & dividend, subject to Revenue’s lien on Rs.200 Cr. FD, bar on IT refund

  • In Favour of Both, Partially
  • Citation Number : TS-684-HC-2022(DEL)
  • Tax Payer : Huawei Telecommunications (India) Company Private Limited
High Court

HC: Sets aside Single Judge's remand in reassessment proceedings where Sec.148A(d) order not relatable to SCN

  • In Favour of Assessee
  • Citation Number : TS-682-HC-2022(CAL)
  • Tax Payer : Excel Commodity And Derivative Pvt. Ltd
Foreign Court

FC: Danish High Court rules on taxing rights of domicile & source country under Art.15 of China-Denmark DTAA

  • In Favour of Revenue
  • Citation Number : TS-680-FC-2022(DEN)
  • Tax Payer : A
Income tax Appellate Tribunal

ITAT: Loss incurred on auction of fixed assets & deferred tax asset write-off, not allowable as revenue expenditure

  • In Favour of Revenue
  • Citation Number : TS-678-ITAT-2022(Mum)
  • Tax Payer : Sunny Vista Realtors Pvt. Ltd
High Court

HC: Reiterates law on loose-sheets & diary entries in post-search assessments; Holds proceedings illegal, remands for de novo consideration

  • In Favour of Assessee
  • Citation Number : TS-677-HC-2022(KAR)
  • Tax Payer : Sunil Kumar Sharma
Income tax Appellate Tribunal

ITAT: Deletes addition made by CIT(A) basis Bank A/c not considered by AO; Reiterates law on assessment enhancement

  • In Favour of Assessee
  • Citation Number : TS-669-ITAT-2022(Bang)
  • Tax Payer : C. N. Babu
Income tax Appellate Tribunal

ITAT: ITAT: Web hosting charges paid to Amazon not taxable as royalty, not liable for TDS

  • In Favour of Assessee
  • Citation Number : TS-670-ITAT-2022(HYD)
  • Tax Payer : Reasoning Global EApplication Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Services rendered not managerial, thus commission earned not taxable as FTS

  • In Favour of Assessee
  • Citation Number : TS-674-ITAT-2022(DEL)
  • Tax Payer : Springer Verlag GmbH
Income tax Appellate Tribunal

ITAT: Allows depreciation on cars to Company, purchased in Directors' name, basis dominion ownership test

  • In Favour of Assessee
  • Citation Number : TS-676-ITAT-2022(Ahd)
  • Tax Payer : Shivam Water Treaters Pvt. Ltd
High Court

HC: CIT cannot invoke revisionary power for AY prior to 2015 amendment in Sec.263, over AO inadequate inquiry

  • In Favour of Assessee
  • Citation Number : TS-664-HC-2022(BOM)
  • Tax Payer : Shivshahi Punarvasan Prakalp Ltd
High Court

HC: Allows ESOP expenditure to PVR by following Karnataka HC ruling in Biocon

  • In Favour of Assessee
  • Citation Number : TS-675-HC-2022(DEL)
  • Tax Payer : PVR Ltd
Income tax Appellate Tribunal

ITAT: Remits JSW's appeal over allowability of CSR expenditure incurred beyond statutory limits

  • In Favour of Assessee
  • Citation Number : TS-657-ITAT-2022(Mum)
  • Tax Payer : JSW Cement Ltd
Income tax Appellate Tribunal

ITAT: Disallows expenditure against land sale-proceeds as incurred to clear self-created encumbrance & compensate related parties

  • In Favour of Revenue
  • Citation Number : TS-673-ITAT-2022(CHNY)
  • Tax Payer : Jayapal Sanjay
Income tax Appellate Tribunal

ITAT: Payment to Red Hat Singapore by Indian arm for software subscription, not taxable as Royalty or FTS

  • In Favour of Assessee
  • Citation Number : TS-672-ITAT-2022(Mum)
  • Tax Payer : Red Hat India Pvt. Ltd