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Rulings ( 15452 results )

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Income tax Appellate Tribunal

ITAT: Correlation between deductible sum & income, not relevant; Provision for discount to dealers covered under Sec.194H

  • In Favour of Revenue
  • Citation Number : TS-268-ITAT-2022(Bang)
  • Tax Payer : VST Tillers Tractors Limited
High Court

HC: Assessee entitled to interest upto actual date of refund; Directs Revenue to pay interest within 6 weeks

  • In Favour of Assessee
  • Citation Number : TS-269-HC-2022(DEL)
  • Tax Payer : Ingenico International India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Nomenclature as 'R&D Expenses', not determinative of nature of expenditure; Remits for fresh consideration

  • In Favour of Assessee
  • Citation Number : TS-266-ITAT-2022(Bang)
  • Tax Payer : Continental Automotive Components lndia Pvt. Ltd
High Court

HC: Denies stay on penalty proceedings under BMA, basis Revenue’s limitation plea

  • In Favour of Revenue
  • Citation Number : TS-265-HC-2022(RAJ)
  • Tax Payer : Krishna Das Agrawal
Income tax Appellate Tribunal

ITAT: Limited scrutiny covers book-profit computation; Upholds addition of loan restructuring fee paid for business expansion

  • In Favour of Revenue
  • Citation Number : TS-259-ITAT-2022(Mum)
  • Tax Payer : Gujarat Pipavav Port Limited
High Court

HC: Quashes reassessment proceeding in Sun N Sand Hotels' case basis change of opinion over Sec.80-IA deduction

  • In Favour of Assessee
  • Citation Number : TS-255-HC-2022(BOM)
  • Tax Payer : Sun-n-Sand Hotels Private Limited
Income tax Appellate Tribunal

ITAT: Commission/brokerage paid to foreign agent, not liable for TDS under Sec.195 absent PE in India

  • In Favour of Assessee
  • Citation Number : TS-250-ITAT-2022(Mum)
  • Tax Payer : Olivia Impex Pvt Ltd
Income tax Appellate Tribunal

ITAT: Affordable housing project by Lucknow Development Authority covered under charitable purpose clause

  • In Favour of Assessee
  • Citation Number : TS-232-ITAT-2022(LKW)
  • Tax Payer : Lucknow Development Authority
Income tax Appellate Tribunal

ITAT: Sets aside revision in Britannia's case over Sec.35(2AB) deduction, advertisement on LinkedIn

  • In Favour of Assessee
  • Citation Number : TS-258-ITAT-2022(Kol)
  • Tax Payer : Britannia Industries Ltd
Income tax Appellate Tribunal

ITAT: Allows claim for TDS credit where corresponding income offered to tax in prior years

  • In Favour of Assessee
  • Citation Number : TS-253-ITAT-2022(DEL)
  • Tax Payer : Kema India Private Limited
Income tax Appellate Tribunal

ITAT: Marked-to-market loss on valuation of CER, not contingent loss; Rejects Revenue's capital loss plea

  • In Favour of Assessee
  • Citation Number : TS-257-ITAT-2022(Kol)
  • Tax Payer : Orient Cement Ltd
Income tax Appellate Tribunal

ITAT: Upholds surveillance fee's taxability as per CARE's accounting policy; Allows proportionate TDS credit

  • In Favour of Both, Partially
  • Citation Number : TS-1204-ITAT-2021(Mum)
  • Tax Payer : Credit Analysis and Research Ltd
Income tax Appellate Tribunal

ITAT: Assessee's status as co-operative society prerequisite for Sec.80P deduction; Restores matter to CIT(A) for verification

  • In Favour of Revenue
  • Citation Number : TS-252-ITAT-2022(ALLD)
  • Tax Payer : Sahkari Ganna Vikas Samiti
Income tax Appellate Tribunal

ITAT: Revenue to examine nature of payments made by Truly Madly to Apple, Google & LinkedIn for applicability of Sec.195

  • In Favour of Assessee
  • Citation Number : TS-260-ITAT-2022(DEL)
  • Tax Payer : Trulymadly Matchmakers Private Limited
High Court

HC: Shows leniency to FAO as order passed in breach of guidelines on reassessment procedure stands withdrawn

  • In Favour of Assessee
  • Citation Number : TS-261-HC-2022(BOM)
  • Tax Payer : Tata Capital Financial Services Limited
High Court

HC: Upholds Hamdard National Foundation's exemption, basis factual finding that scholarship not limited to particular community

  • In Favour of Assessee
  • Citation Number : TS-262-HC-2022(DEL)
  • Tax Payer : HAMDARD NATIONAL FOUNDATION (INDIA)
High Court

HC: Prerequisite of sanction under Sec.151 by prescribed authority immune from extension under TOLA; Quashes reassessment notice

  • In Favour of Assessee
  • Citation Number : TS-264-HC-2022(BOM)
  • Tax Payer : J M Financial and Investment Consultancy Services Private Limited
Supreme Court

SC: Directs Gujarat HC to pass speaking & reasoned order after recording parties' submissions; Allows Revenue's appeal

  • In Favour of Revenue
  • Citation Number : TS-256-SC-2022
  • Tax Payer : Bajaj Herbals Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Upholds denial of Sec.11 exemption by invoking Sec.13 but remits appeal on plea of mutuality

  • In Favour of Revenue
  • Citation Number : TS-254-ITAT-2022(Mum)
  • Tax Payer : Media Research Users Council
Income tax Appellate Tribunal

ITAT: Holds software development & CD writing independent businesses for Sec.80-IC deduction; Restores matter to CIT(A)

  • In Favour of Both, Partially
  • Citation Number : TS-235-ITAT-2022(PUN)
  • Tax Payer : Biz Secure Labs Pvt. Ltd