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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: Holds accumulation of income of Trust under Sec.11 to be taken on gross basis

  • In Favour of Assessee
  • Citation Number : TS-614-ITAT-2022(Bang)
  • Tax Payer : Gokula Education Foundation – Medical
Income tax Appellate Tribunal

ITAT: ITAT: Services to RIL in connection with KG Basin covered by FTS-exclusion, taxable under Sec.44BB

  • In Favour of Assessee
  • Citation Number : TS-618-ITAT-2022(DEL)
  • Tax Payer : Technip France SAS
Income tax Appellate Tribunal

ITAT: Reckons limitation period from date of giving effect to ITAT order in quantum appeal; Quashes penalty as time-barred

  • In Favour of Assessee
  • Citation Number : TS-621-ITAT-2022(DEL)
  • Tax Payer : CFM Materials PL (earlier known as GE, Aviation Materials LP)
High Court

HC: Sets aside reassessment notice as Sec.148A(d) order based on allegation not reflected in Sec.148A(b) notice

  • In Favour of Assessee
  • Citation Number : TS-622-HC-2022(DEL)
  • Tax Payer : Best Buildwell Private Limited
High Court

HC: HC: Sets aside reassessment notice against stock broker based on alleged income escapement from client's share transaction

  • In Favour of Assessee
  • Citation Number : TS-623-HC-2022(DEL)
  • Tax Payer : South Asian Stocks Limited
Income tax Appellate Tribunal

ITAT: ITAT: Michael Page's services not taxable as FTS since incidentally benefitting Indian AE without transfer of technology

  • In Favour of Assessee
  • Citation Number : TS-624-ITAT-2022(Mum)
  • Tax Payer : Michael Page International Recruitment Pvt Ltd
High Court

HC: Holds Benami orders, passed timely but communicated with delay as valid; Sets aside Single Judge’s order

  • In Favour of Revenue
  • Citation Number : TS-613-HC-2022(MAD)
  • Tax Payer : Anuttam Academic Institutions
Income tax Appellate Tribunal

ITAT: ITAT: Holds USD 4.95 Mn paid by ONGC to Texas University for research, not taxable as FTS or Royalty under India-US DTAA

  • In Favour of Assessee
  • Citation Number : TS-625-ITAT-2022(Ahd)
  • Tax Payer : Oil and Natural Gas Corporation Limited
Income tax Appellate Tribunal

ITAT: Rejects plea of yacht's personal use by Anil Ambani, allows customs duty as business expenditure

  • In Favour of Assessee
  • Citation Number : TS-620-ITAT-2022(Mum)
  • Tax Payer : Reliance Transport & Travels Pvt. Ltd
High Court

HC: TDS at beneficial treaty rate prevails over non-obstante Sec.206AA provisions; Dismisses Revenue's appeal

  • In Favour of Assessee
  • Citation Number : TS-619-HC-2022(DEL)
  • Tax Payer : Air India Ltd
Income tax Appellate Tribunal

ITAT: Applicability of rulings on additional depreciation for interpreting Sec.32AC, a possible view; Quashes revision

  • In Favour of Assessee
  • Citation Number : TS-617-ITAT-2022(Bang)
  • Tax Payer : Bosch Limited
Income tax Appellate Tribunal

ITAT: Allows Deloitte to pay group company without TDS for shared services of brand, communication & technology

  • In Favour of Assessee
  • Citation Number : TS-616-ITAT-2022(Mum)
  • Tax Payer : Deloitte Haskins & Sells LLP
Income tax Appellate Tribunal

ITAT: ITAT: Developer not liable for TDS on subvention charges/pre-EMI interest paid to financier on buyer’s behalf

  • In Favour of Assessee
  • Citation Number : TS-615-ITAT-2022(Bang)
  • Tax Payer : Ozone Urbana Infra Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ‘Incidental benefit’ from services not equivalent to ‘making available’ of technology; Deletes Rs.121 Cr. addition

  • In Favour of Assessee
  • Citation Number : TS-612-ITAT-2022(Mum)
  • Tax Payer : NTT Asia Pacific Holdings Pte Ltd
High Court

HC: Quashes Sec.241A order as 'mechanical and generic' due to lack of sufficient reasons; Directs refund with interest

  • In Favour of Assessee
  • Citation Number : TS-611-HC-2022(DEL)
  • Tax Payer : Trueblue India LLP
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: ITAT: Payment made by Ad Agency to Facebook for digital space, not royalty; Rejects CIT(A)'s finding on DAPE

  • In Favour of Assessee
  • Citation Number : TS-602-ITAT-2022(Mum)
  • Tax Payer : Interactive Avenues Private Limited
Income tax Appellate Tribunal

ITAT: Third Member upholds cancellation of Sec.12A registration ​as Trust sold its educational institutions​​; Rejects retrospective effect

  • In Favour of Revenue
  • Citation Number : TS-606-ITAT-2022(ALLD)
  • Tax Payer : Jeevan Jyoti Charitable Trust
Income tax Appellate Tribunal

ITAT: Trust not bound by conditions imposed beyond ‘scheme of the law’, while granting registration

  • In Favour of Assessee
  • Citation Number : TS-608-ITAT-2022(Mum)
  • Tax Payer : Bai Navajbai Tata Zoroastrian Girls School
High Court

HC: Sets aside ITAT order imposing pre-deposit for granting stay in covered matter; Directs expeditious hearing

  • In Favour of Assessee
  • Citation Number : TS-607-HC-2022(DEL)
  • Tax Payer : Expeditors International Of Washingtion, INC
Income tax Appellate Tribunal

ITAT: Losses incurred by Directors in individual capacity, not allowable to Company; Power to invest not inclusive of share-trade

  • In Favour of Revenue
  • Citation Number : TS-605-ITAT-2022(HYD)
  • Tax Payer : Nekkanti Systems Private Limited