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Rulings ( 15447 results )

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High Court

HC: Assessee eligible for interest under Sec.244A(1)(b) on sum refundable due to recomputation; Rejects Revenue's plea of 'interest on interest'

  • In Favour of Assessee
  • Citation Number : TS-640-HC-2022(DEL)
  • Tax Payer : Punjab & Sind Bank
Income tax Appellate Tribunal

ITAT: Sec.54F benefit available to NR for residential property situated outside India, prior to AY 2015-16

  • In Favour of Assessee
  • Citation Number : TS-639-ITAT-2022(DEL)
  • Tax Payer : Andrey Andreev
Income tax Appellate Tribunal

ITAT: Deletes adjustments by CPC under Sec.10(23EA) & 11, made beyond its statutory mandate for AY 2015-16

  • In Favour of Assessee
  • Citation Number : TS-638-ITAT-2022(Mum)
  • Tax Payer : National Stock Exchange Investor Protection Fund Trust
Income tax Appellate Tribunal

ITAT: Delay of over 3800 days in challenging CIT(A) order, not condonable; Holds ignorance of law no excuse

  • In Favour of Revenue
  • Citation Number : TS-628-ITAT-2022(DEL)
  • Tax Payer : Brijesh Charitable Trust
Income tax Appellate Tribunal

ITAT: Deletes Sec.56(2)(viia) addition based on increase in face value after share-acquisition as violative of Rule 11UA

  • In Favour of Assessee
  • Citation Number : TS-633-ITAT-2022(DEL)
  • Tax Payer : Convergys India Services Pvt. Ltd
High Court

HC: Sets aside reassessment proceeding over ambiguity on allegation; Remands the matter with amendment in SCN

  • In Favour of Assessee
  • Citation Number : TS-635-HC-2022(DEL)
  • Tax Payer : Rajnish Puri
High Court

HC: Delay in issuing reassessment notice, a substantial lapse, not curable by corrigendum

  • In Favour of Assessee
  • Citation Number : TS-646-HC-2022(KAR)
  • Tax Payer : INFINEON TECHNOLOGIES AG
Income tax Appellate Tribunal

ITAT: ITAT: Abbott eligible for depreciation on Rs.513 Cr. of non-compete fee paid to Piramal; Allows additional ground

  • In Favour of Assessee
  • Citation Number : TS-645-ITAT-2022(Mum)
  • Tax Payer : Abbott Healthcare Private Limited
Income tax Appellate Tribunal

ITAT: Quashes TDS-default orders against Google India as time barred, for 2 AYs over payment to Google Ireland for Adword Program

  • In Favour of Assessee
  • Citation Number : TS-643-ITAT-2022(Bang)
  • Tax Payer : Google India Pvt Ltd
High Court

HC: Upholds reassessment where AO issuing notice enjoyed territorial jurisdiction but lacked pecuniary jurisdiction

  • In Favour of Revenue
  • Citation Number : TS-644-HC-2022(ALL)
  • Tax Payer : Shivaaditiya Jems And Jewellery Private Limited
High Court

HC: HC: Extension Notification inapplicable on Benami Authority after end of additional charge arrangement, for passing reserved orders

  • In Favour of Revenue
  • Citation Number : TS-641-HC-2022(DEL)
  • Tax Payer : Ramaa Advisors Pvt. Ltd
High Court

HC: Upholds constitutionality of retrospective amendments meant for confidentiality of ‘reasons to believe or suspect’ in search regime

  • In Favour of Revenue
  • Citation Number : TS-637-HC-2022(MAD)
  • Tax Payer : SRS Mining
High Court

HC: Quashes cognizance of tax-evasion by Trial Court in over 80 cases against Revenue's complaint of delayed ITR-filing

  • In Favour of Assessee
  • Citation Number : TS-636-HC-2022(RAJ)
  • Tax Payer : Ashish Agarwal
Income tax Appellate Tribunal

ITAT: Upholds valuation of ‘Idhayam’ oil brand on conversion from firm to company; Directs Revenue to allow depreciation

  • In Favour of Both, Partially
  • Citation Number : TS-634-ITAT-2022(CHNY)
  • Tax Payer : VVV & Sons Edible Oils Ltd
High Court

HC: Stays garnishee order for remission of Rs.317 Cr. until disposal of revision application by PCIT

  • In Favour of Assessee
  • Citation Number : TS-632-HC-2022(DEL)
  • Tax Payer : China Construction Sausum India Pvt. Ltd
High Court

HC: Dismisses Revenue's appeals against discharge from Sec.276CC prosecution as non-maintainable, with liberty to move Revision petitions

  • In Favour of Assessee
  • Citation Number : TS-631-HC-2022(KAR)
  • Tax Payer : Lokmanya Multipurpose Co-Op Society Ltd
Income tax Appellate Tribunal

ITAT: Holds MAT provisions not applicable to foreign companies; Deletes Rs. 729 Cr addition for Credit Suisse

  • In Favour of Assessee
  • Citation Number : TS-630-ITAT-2022(Mum)
  • Tax Payer : Credit Suisse AG
High Court

HC: Frequent violations of natural justice in reassessment proceedings warrant immediate attention at highest level; Imposes Rs.50,000/- cost

  • In Favour of Assessee
  • Citation Number : TS-629-HC-2022(ALL)
  • Tax Payer : Nabco Products Private Limited
High Court

HC: HC: Allows deduction of Consumption Incentive extended by TV Today to advertisers; Holds Sec.36(1)(va) amendment as prospective

  • In Favour of Assessee
  • Citation Number : TS-627-HC-2022(DEL)
  • Tax Payer : TV Today Network Ltd
High Court

HC: Expenditure incurred for beautification of Domino's outlets, revenue in nature; Upholds ITAT order deleting Rs.47 Cr addition

  • In Favour of Assessee
  • Citation Number : TS-626-HC-2022(ALL)
  • Tax Payer : Jubilant Foodworks Ltd