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Rulings ( 15452 results )

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High Court

HC: Quashes assessment order that resulted in demand of Rs.633.50 Cr. over disrupted VC hearing; Directs re-hearing

  • In Favour of Assessee
  • Citation Number : TS-251-HC-2022(GUJ)
  • Tax Payer : Dr K R Shroff Foundation
Income tax Appellate Tribunal

ITAT: Accepts explanation on surrendered income absent contrary finding by Revenue; Sets aside protective addition basis substantive assessment

  • In Favour of Assessee
  • Citation Number : TS-249-ITAT-2022(Bang)
  • Tax Payer : M.J. Mohan
Supreme Court

SC: Factually distinguishes Maruti Suzuki ruling to hold order in amalgamating company's name as valid; Directs ITAT to decide on merits

  • In Favour of Revenue
  • Citation Number : TS-248-SC-2022
  • Tax Payer : Mahagun Realtors (P) Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Payment by Hyatt Regency for centralised chain marketing services not liable for TDS under Sec.195

  • In Favour of Assessee
  • Citation Number : TS-229-ITAT-2022(DEL)
  • Tax Payer : Asian Hotels North Ltd
Income tax Appellate Tribunal

ITAT: Managerial Services, IC Labour Charges not taxable as FIS since 'make available clause' not satisfied

  • In Favour of Assessee
  • Citation Number : TS-247-ITAT-2022(DEL)
  • Tax Payer : Everest Global Inc.
Income tax Appellate Tribunal

ITAT: Lenskart not liable for TDS on advertising expenses paid to Facebook Ireland, absent PE in India

  • In Favour of Assessee
  • Citation Number : TS-236-ITAT-2022(DEL)
  • Tax Payer : Lenskart Solution (P) L
Supreme Court

SC: Dismisses RIL's SLP against denial of settlement under VsV Act; Clarifies on scope of Bombay HC's observations

  • In Favour of Both, Partially
  • Citation Number : TS-246-SC-2022
  • Tax Payer : Reliance Industries Limited
High Court

HC: Directs NFAC to provide link for uploading stay petition, expeditious disposal; Stays recovery

  • In Favour of Assessee
  • Citation Number : TS-245-HC-2022(KER)
  • Tax Payer : Mohamed Jazeel P A
Income tax Appellate Tribunal

ITAT: Draft order coupled with demand, penalty notice not final assessment order where Sec.144C regime duly followed

  • In Favour of Both, Partially
  • Citation Number : TS-210-ITAT-2022(HYD)
  • Tax Payer : Caterpillar Global Mining Europe GMBH
Income tax Appellate Tribunal

ITAT: Sec.69A inapplicable on deposits made post-demonetisation since currency's value guaranteed till Dec 31, 2016

  • In Favour of Assessee
  • Citation Number : TS-238-ITAT-2022(VIZ)
  • Tax Payer : Tatiparti Satyanarayan
Income tax Appellate Tribunal

ITAT: Profit attribution in Alcatel Lucent, Portugal's case basis group entity's order, invalid; Directs de novo adjudication

  • In Favour of Assessee
  • Citation Number : TS-239-ITAT-2022(DEL)
  • Tax Payer : Alcatel Lucent Portugal, SA
Income tax Appellate Tribunal

ITAT: Holds Sec. 69C inapplicable, Revenue’s apprehension of non-existence of creditor over failure to deliver summons unfounded

  • In Favour of Assessee
  • Citation Number : TS-243-ITAT-2022(Mum)
  • Tax Payer : Seven Jewels
Income tax Appellate Tribunal

ITAT: Allows Sec. 10A exemption after denial under Sec.10B where Assessee met requisite conditions

  • In Favour of Assessee
  • Citation Number : TS-242-ITAT-2022(PUN)
  • Tax Payer : Clarion Technologies Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Upholds disallowance of depreciation on speedboat, earlier allowed due to limited scrutiny

  • In Favour of Revenue
  • Citation Number : TS-237-ITAT-2022(Mum)
  • Tax Payer : Great White Goal P. Ltd
Income tax Appellate Tribunal

ITAT: Limitation under Sec.263 to be reckoned from assessment order where subject matter of revision not covered in reassessment order

  • In Favour of Assessee
  • Citation Number : TS-240-ITAT-2022(Kol)
  • Tax Payer : Alkem Laboratories Limited
Income tax Appellate Tribunal

ITAT: Allows Reckitt Benckiser’s claim under Sec.80-IC on unrealised foreign exchange gain

  • In Favour of Assessee
  • Citation Number : TS-228-ITAT-2022(Ahd)
  • Tax Payer : Reckitt Benckiser Healthcare India Ltd
Income tax Appellate Tribunal

ITAT: Treats parking space not attached to flat under purchase agreement as independent asset for capital gains

  • In Favour of Both, Partially
  • Citation Number : TS-241-ITAT-2022(Mum)
  • Tax Payer : Anjan Shivraju Prakash
High Court

HC: Directs CIT to decide Tata Teleservices' stay application on basic principles against Rs.42.40 Cr demand

  • In Favour of Assessee
  • Citation Number : TS-244-HC-2022(DEL)
  • Tax Payer : Tata Teleservices Limited
Income tax Appellate Tribunal

ITAT: Young Indian taxable for AJL’s property valued at over Rs.350 Cr. as benefit under Sec.28(iv)

  • In Favour of Revenue
  • Citation Number : TS-234-ITAT-2022(DEL)
  • Tax Payer : Young Indian
Income tax Appellate Tribunal

ITAT: Payment for 'Rummy' banner ​on Facebook not Royalty​/FTS; Application under Sec.195(2) not ​mandatory

  • In Favour of Assessee
  • Citation Number : TS-233-ITAT-2022(Mum)
  • Tax Payer : Play Games 24X7 Private Limited