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Rulings ( 15452 results )

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High Court

HC: Allows Assessee to argue on applicable tax rate before ITAT, left undecided by DRP

  • In Favour of Assessee
  • Citation Number : TS-461-HC-2022(KAR)
  • Tax Payer : Palmer Investment Group Limited
High Court

HC: Remands reassessment proceeding since Assessee's adjournment request not considered, SCN sent on wrong email

  • In Favour of Assessee
  • Citation Number : TS-454-HC-2022(DEL)
  • Tax Payer : Schneider Electric India Pvt. Ltd
High Court

HC: Negotiated land acquisition for Bullet Train project retains character of compulsory acquisition; Holds not liable for TDS

  • In Favour of Assessee
  • Citation Number : TS-467-HC-2022(BOM)
  • Tax Payer : Seema Jagdish Patil
Income tax Appellate Tribunal

ITAT: ITAT: Receipt from access to news database 'Factiva' not taxable as royalty under India-UK DTAA

  • In Favour of Assessee
  • Citation Number : TS-462-ITAT-2022(Mum)
  • Tax Payer : Factiva Ltd
Income tax Appellate Tribunal

ITAT: Rules on allowability of AMC, communication & legal expenses, paid by Honeywell to NRs; Holds not liable to TDS

  • In Favour of Assessee
  • Citation Number : TS-459-ITAT-2022(Bang)
  • Tax Payer : Honeywell Technolgoy Solutions Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Capitation fee by educational institution against law & public policy; Rejects Sec.11 exemption on unaccounted money

  • In Favour of Revenue
  • Citation Number : TS-448-ITAT-2022(PUN)
  • Tax Payer : Sinhagad Technical Education Society
High Court

HC: Issues directions to Revenue Secretary & CBDT for effectively implementing Instructions to address Assessees' grievances

  • In Favour of Assessee
  • Citation Number : TS-458-HC-2022(ALL)
  • Tax Payer : Harish Chandra Bhati
Income tax Appellate Tribunal

ITAT: Deletes Sec.271C penalty, accepts plea of Assessee’s ignorance about TDS liability under Sec.194IA as ‘reasonable cause’

  • In Favour of Assessee
  • Citation Number : TS-457-ITAT-2022(VNS)
  • Tax Payer : Manish Jaiswal
Income tax Appellate Tribunal

ITAT: Shipping co. eligible for normal tax provisions with all related benefits on exercise of option under Sec.172(7)

  • In Favour of Assessee
  • Citation Number : TS-455-ITAT-2022(Rjt)
  • Tax Payer : Interocean Shipping (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Credit Suisse's income from distributing HDFC MFs abroad not ‘reasonably attributable’ to India, not taxable

  • In Favour of Assessee
  • Citation Number : TS-452-ITAT-2022(Mum)
  • Tax Payer : Credit Suisse (Singapore) Ltd.
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Bosch's receipt from sub-licensing technology, taxable as royalty; Rejects capital receipt plea

  • In Favour of Revenue
  • Citation Number : TS-451-ITAT-2022(Bang)
  • Tax Payer : Bosch Ltd.
Income tax Appellate Tribunal

ITAT: Rejects additional ground for lower DDT in second appeal; Distinguishes 'tax on distributed profits' from 'determination of total income’

  • In Favour of Revenue
  • Citation Number : TS-420-ITAT-2022(Bang)
  • Tax Payer : Texas Instruments (India) P. Ltd.
Income tax Appellate Tribunal

ITAT: ITAT: Two years' limitation period applicable to TDS proceedings on payments to NRs if details covered under Form 27Q

  • In Favour of None/NA
  • Citation Number : TS-447-ITAT-2022(CHNY)
  • Tax Payer : Sutherland Global Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Facts non-existent during scrutiny assessment not 'material' for Sec.147; Quashes Tata Communications' reassessment

  • In Favour of Assessee
  • Citation Number : TS-446-ITAT-2022(Mum)
  • Tax Payer : Tata Communications Limited
High Court

HC: Not all ​​alleged ‘underreporting’ results in ‘misreporting’​; Quashes penalty order arising from differing quantum of Sec.14A disallowance

  • In Favour of Assessee
  • Citation Number : TS-445-HC-2022(DEL)
  • Tax Payer : Prem Brothers Infrastructure LLP
Income tax Appellate Tribunal

ITAT: Admits information from subsequent search, controverting agricultural income exemption claim, as additional evidence

  • In Favour of Revenue
  • Citation Number : TS-444-ITAT-2022(HYD)
  • Tax Payer : Nuziveedu Seeds Ltd
High Court

HC: Actor, Director S.J. Surya to face trial for tax-evasion, non-filing ITR & false statements; Rejects plea of time-barred assessments

  • In Favour of Revenue
  • Citation Number : TS-443-HC-2022(MAD)
  • Tax Payer : S.J.Surya
Foreign Court

FC: UK's Upper Tribunal upholds taxability for RBC on oil royalties received against outstanding loan as immovable property income

  • In Favour of Revenue
  • Citation Number : TS-442-FC-2022(UK)
  • Tax Payer : Royal Bank of Canada
Income tax Appellate Tribunal

ITAT: Assessee not liable for interest where not found as TCS defaulter

  • In Favour of Assessee
  • Citation Number : TS-437-ITAT-2022(PUN)
  • Tax Payer : Bashco Engineering Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Remits appeal over Revenue's 'colourable device' finding on valuation report & goodwill in business acquisition

  • In Favour of None/NA
  • Citation Number : TS-436-ITAT-2022(Bang)
  • Tax Payer : TE Connectivity Services India Private Ltd