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Rulings ( 15452 results )

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Income tax Appellate Tribunal

ITAT: ITAT: Holds MicroStrategy's income from software sales & maintenance services not royalty/ FTS under India-Singapore DTAA

  • In Favour of Assessee
  • Citation Number : TS-356-ITAT-2022(DEL)
  • Tax Payer : Microstrategy Singapore Pte. Ltd
Income tax Appellate Tribunal

ITAT: Recall​s​ order passed ​without considering binding precedents; ​Factually distinguishes SC ruling in Reliance Telecom

  • In Favour of Assessee
  • Citation Number : TS-357-ITAT-2022(HYD)
  • Tax Payer : GVPR Engineers Ltd
High Court

HC: Directs PCIT to consider Assessee’s revision petition on merits; Overturns Single Judge's order

  • In Favour of Assessee
  • Citation Number : TS-358-HC-2022(CAL)
  • Tax Payer : Unisource Hydro Carbon Services Private Limited & Anr
Income tax Appellate Tribunal

ITAT: Support services not ‘ancillary and subsidiary’ to use of trademark; Rejects taxability under Article 12(4)(a) of India-US DTAA

  • In Favour of Assessee
  • Citation Number : TS-337-ITAT-2022(DEL)
  • Tax Payer : Russell Reynolds Associates Inc
High Court

HC: Holds prosecution under Sec.276C 'malicious' where tax paid with delay but prior to sanction

  • In Favour of Assessee
  • Citation Number : TS-354-HC-2022(MAD)
  • Tax Payer : Noorjahan
Income tax Appellate Tribunal

ITAT: ITAT: Grant Thornton's annual membership fee covered by principle of mutuality, not liable to TDS

  • In Favour of Assessee
  • Citation Number : TS-351-ITAT-2022(DEL)
  • Tax Payer : Grant Thornton Advisory (P.) Ltd
Income tax Appellate Tribunal

ITAT: Advance paid by spouse and reimbursed by Assessee eligible for benefit under Section 54F

  • In Favour of Assessee
  • Citation Number : TS-347-ITAT-2022(Bang)
  • Tax Payer : Y. Manjula Reddy
Income tax Appellate Tribunal

ITAT: No prohibition against NRI accepting gifts from relatives, holds Sec. 68 additions unsustainable

  • In Favour of Both, Partially
  • Citation Number : TS-348-ITAT-2022(Ahd)
  • Tax Payer : Atul H. Patel
Income tax Appellate Tribunal

ITAT: Allows TVS set off of loss from Sec.80-IC unit against income of ineligible unit

  • In Favour of Assessee
  • Citation Number : TS-338-ITAT-2022(CHNY)
  • Tax Payer : TVS Motor Company Ltd.
Income tax Appellate Tribunal

ITAT: Delay not attributable to Infosys; Extends stay on outstanding demand of about Rs.1,029 Cr.

  • In Favour of Assessee
  • Citation Number : TS-349-ITAT-2022(Bang)
  • Tax Payer : Infosys Ltd
Income tax Appellate Tribunal

ITAT: Payments made to harvesting contractors by sugar manufacture liable for TDS under Sec.194C

  • In Favour of Revenue
  • Citation Number : TS-346-ITAT-2022(PAN)
  • Tax Payer : EID Parry India Limited
Income tax Appellate Tribunal

ITAT: Deletes disallowance of interest not included in WIP & on borrowings advanced to sister concern

  • In Favour of Assessee
  • Citation Number : TS-343-ITAT-2022(PAN)
  • Tax Payer : Milroc Good Earth Property and Developers LLP
Income tax Appellate Tribunal

ITAT: Restores matter for examining additional evidence over disallowance of service tax offered to tax in year of refund

  • In Favour of None/NA
  • Citation Number : TS-350-ITAT-2022(Bang)
  • Tax Payer : Intuit India Product Development Center Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Receipts from centralised services to Indian hotels not FTS/FIS; Follows Delhi HC ruling in Sheraton International

  • In Favour of Assessee
  • Citation Number : TS-344-ITAT-2022(DEL)
  • Tax Payer : Starwood Hotels & Resorts Worldwide Inc.
High Court

HC: Sets aside Interglobe Aviation's reassessment notice involving Rs.4000 Cr. foreign remittance; Revenue to decide on objections within 8 weeks

  • In Favour of Assessee
  • Citation Number : TS-340-HC-2022(DEL)
  • Tax Payer : Interglobe Aviation Limited
High Court

HC: HC: Eight hours to respond to show cause notice, unreasonable & ineffective; Sets aside reassessment order

  • In Favour of Assessee
  • Citation Number : TS-345-HC-2022(DEL)
  • Tax Payer : Rahul Biala
Income tax Appellate Tribunal

ITAT: Statements of customers' employees without cogent material, insufficient for concluding existence of PE

  • In Favour of Assessee
  • Citation Number : TS-342-ITAT-2022(DEL)
  • Tax Payer : AB Sciex Pte. Ltd.
Income tax Appellate Tribunal

ITAT: Holds salary reimbursement of Goldman Sachs' seconded employees, not taxable as FTS

  • In Favour of Assessee
  • Citation Number : TS-341-ITAT-2022(Bang)
  • Tax Payer : Goldman Sachs Services Pvt. Ltd
Supreme Court

SC: Strikes balance between Revenue's & Assessees' rights to settle reassessment controversy; Modifies HC rulings by invoking Art.142

  • In Favour of Both, Partially
  • Citation Number : TS-339-SC-2022
  • Tax Payer : Ashish Agarwal
High Court

HC: Interest on compensation awarded by MACT not taxable, de hors amendment to Section 145A(b)

  • In Favour of Assessee
  • Citation Number : TS-336-HC-2022(GUJ)
  • Tax Payer : The Oriental Insurance Co. Ltd