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Rulings ( 15452 results )

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High Court

HC: 25 Key Takeaways from Karnataka HC Ruling on Flipkart-Walmart TDS controversy on secondment of employees

  • In Favour of Assessee
  • Citation Number : TS-503-HC-2022(KAR)
  • Tax Payer : Flipkart Internet Private Limited
Income tax Appellate Tribunal

ITAT: Holds appeal filed by or against struck-off company to be maintainable

  • In Favour of Assessee
  • Citation Number : TS-499-ITAT-2022(DEL)
  • Tax Payer : Dwarka Portfolio Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Acquiring infrastructure, agreement for operating hotel constitutes business ‘set up’; Allows hotelier's claim of revenue expenditure

  • In Favour of Assessee
  • Citation Number : TS-496-ITAT-2022(CHNY)
  • Tax Payer : RBL Hotels Private Limited
Income tax Appellate Tribunal

ITAT: Legal challenge to reopening not challenged before ITAT earlier, cannot be decided by in remand proceedings

  • In Favour of Both, Partially
  • Citation Number : TS-502-ITAT-2022(Bang)
  • Tax Payer : Mahalingam
Income tax Appellate Tribunal

ITAT: Quashes reassessment for Biocon sans new material leading to ‘reason to believe’ over Sec.35(2AB) deduction

  • In Favour of Assessee
  • Citation Number : TS-490-ITAT-2022(Bang)
  • Tax Payer : BIOCON LTD
Income tax Appellate Tribunal

ITAT: Service Fee paid to UK Company for client-introduction not FTS but regular business expenditure

  • In Favour of Assessee
  • Citation Number : TS-489-ITAT-2022(DEL)
  • Tax Payer : Hemera India Pvt. Ltd
High Court

HC: Prosecution initiated for wilful default on tax-payment fails where ITAT decided in Assessee's favour

  • In Favour of Revenue
  • Citation Number : TS-501-HC-2022(MAD)
  • Tax Payer : A.Latha
High Court

HC: Quashes reassessment proceeding for ‘change of opinion’ on sales promotion expense in alleged violation of MCI Regulations

  • In Favour of Assessee
  • Citation Number : TS-492-HC-2022(BOM)
  • Tax Payer : Virbac Animal Health India P. Ltd
High Court

HC: Quashes ITAT’s order passed against Assessee despite dismissal of Revenue's appeal against prior years' ITAT orders

  • In Favour of Assessee
  • Citation Number : TS-495-HC-2022(BOM)
  • Tax Payer : Omega Investments and Properties Ltd
High Court

HC: Rules on taxability of subsidy given by Dutch Govt. for installation of wind turbine generators & allowability of electricity expenses

  • In Favour of Assessee
  • Citation Number : TS-500-HC-2022(MAD)
  • Tax Payer : Tube Investments of India Ltd
Income tax Appellate Tribunal

ITAT: Rejects Sec.11 exemption, civil contract activities not aligned with Trust’s objects; Holds Art.12, 289 of Constitution inapplicable

  • In Favour of Revenue
  • Citation Number : TS-498-ITAT-2022(Bang)
  • Tax Payer : Udupi Nirmithi Kendra
High Court

HC: Dismisses Revenue's appeal on question of liaison office constituting PE, basis concurrent finding of ITAT & CIT(A)

  • In Favour of Assessee
  • Citation Number : TS-493-HC-2022(BOM)
  • Tax Payer : J. Ray Mc Dermott Eastern Hemisphere Ltd.
High Court

HC: Upholds prosecution since ITR furnished only after survey & reassessment notice

  • In Favour of Revenue
  • Citation Number : TS-494-HC-2022(MAD)
  • Tax Payer : Dharampal R.Pandia
Income tax Appellate Tribunal

ITAT: Shares giving iron ore rights​ ​not ‘intangible assets’; Rejects consistency plea absent scrutiny in earlier AY

  • In Favour of Revenue
  • Citation Number : TS-491-ITAT-2022(Mum)
  • Tax Payer : Sanjana Cryogenics Storages Ltd
Income tax Appellate Tribunal

ITAT: Non-initiation of Sec.270A penalty, no ground to initiate revisionary proceedings

  • In Favour of Assessee
  • Citation Number : TS-488-ITAT-2022(CHNY)
  • Tax Payer : Coimbatore Vaiyapuri Maathesh
Income tax Appellate Tribunal

ITAT: Accepts FMV/actual consideration sans DVO reference, despite Assessee's request; Distinguishes ​​Ansal Housing​ ruling​​ ​on notional rent

  • In Favour of Assessee
  • Citation Number : TS-487-ITAT-2022(JPR)
  • Tax Payer : Goverdhan Prasad Singhal
Supreme Court

SC: Declines interference in HC order dismissing challenge against reassessment proceeding under new regime

  • In Favour of Revenue
  • Citation Number : TS-486-SC-2022
  • Tax Payer : GIAN Castings Private Limited
Income tax Appellate Tribunal

ITAT: Mere cash deposits by Assessee cannot be construed as undisclosed income, quashes reassessment

  • In Favour of Assessee
  • Citation Number : TS-475-ITAT-2022(PUN)
  • Tax Payer : Sanjay Sadashiv Navale
Income tax Appellate Tribunal

ITAT: Pendency of appeal against ITAT’s order favouring Assessee, no reason to cancel Sec.12A registration

  • In Favour of Assessee
  • Citation Number : TS-477-ITAT-2022(Bang)
  • Tax Payer : Devaraj Urs Educational Trust for Backward Classes
Income tax Appellate Tribunal

ITAT: Refund already granted first adjustable against interest component for determining interest under Sec.244A

  • In Favour of Assessee
  • Citation Number : TS-480-ITAT-2022(Mum)
  • Tax Payer : MSM Satellite (Singapore) Pte. Ltd.