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Rulings ( 15452 results )

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Income tax Appellate Tribunal

ITAT: Allows due diligence expense, legal fees for unmaterialised business expansion

  • In Favour of Assessee
  • Citation Number : TS-95-ITAT-2022(CHNY)
  • Tax Payer : Refex Industries
Income tax Appellate Tribunal

ITAT: Quashes revision proceedings against Sir Ratan Tata Trust following coordinate bench's ruling

  • In Favour of Assessee
  • Citation Number : TS-96-ITAT-2022(Mum)
  • Tax Payer : Sir Ratan Tata Trust
High Court

HC: Sets aside reassessment notice in Tata Sons's case, basis 'classic example' of change of opinion

  • In Favour of Assessee
  • Citation Number : TS-94-HC-2022(BOM)
  • Tax Payer : Tata Sons Limited
Income tax Appellate Tribunal

ITAT: ‘Milk Parlours’ not warehouses/godowns u/s 80P(2)(e), denies deduction for rental income

  • In Favour of Revenue
  • Citation Number : TS-77-ITAT-2022(Bang)
  • Tax Payer : Hassan Co-operative Milk Producers Societies Union Ltd
Income tax Appellate Tribunal

ITAT: Holds Group Management Fee not FTS, applies India-Portugal DTAA by invoking MFN Clause in India-Belgium DTAA

  • In Favour of Assessee
  • Citation Number : TS-91-ITAT-2022(DEL)
  • Tax Payer : Magotteaux International SA
Income tax Appellate Tribunal

ITAT: Recalls earlier order to hold transfer taxable on execution of sale deed

  • In Favour of Assessee
  • Citation Number : TS-88-ITAT-2022(PUN)
  • Tax Payer : Beena Shammi Chaudhari
Foreign Court

FC: UK Court of Appeal holds treaty provision for Assistance in Tax Collection applicable retrospectively on outstanding tax dues

  • In Favour of Revenue
  • Citation Number : TS-893-FC-2013(UK)
  • Tax Payer : Ben Nevis (Holdings) Limited
High Court

HC: Abstains from imposing cost on Revenue in Tata Communications' case; Revenue to issue refund within 2 weeks

  • In Favour of Assessee
  • Citation Number : TS-86-HC-2022(BOM)
  • Tax Payer : Tata Communications Limited
Supreme Court

SC: SC: Allows adjustment of instalments paid in IDS declaration, later rejected, against tax liability of relevant AY

  • In Favour of Assessee
  • Citation Number : TS-85-SC-2022
  • Tax Payer : Yogesh Roshanlal Gupta
Income tax Appellate Tribunal

ITAT: Quashes TDS demand in Birla Corp.'s case; Holds AO went beyond ITAT's directions on ascertainment of PE

  • In Favour of Assessee
  • Citation Number : TS-84-ITAT-2022(Ind)
  • Tax Payer : Birla Corporation Limited
Income tax Appellate Tribunal

ITAT: Expounds on revenue recognition under PCM in long-term contract between Nortel Networks & BSNL

  • In Favour of Assessee
  • Citation Number : TS-83-ITAT-2022(DEL)
  • Tax Payer : Nortel Networks India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Extended period of 16 years for reopening of assessment, retrospective; Deviates from Delhi HC's Brahm Dutt ruling

  • In Favour of Revenue
  • Citation Number : TS-81-ITAT-2022(Mum)
  • Tax Payer : Dilip J Thakkar
Income tax Appellate Tribunal

ITAT: Share Premium computation lacks basis, valuation exercise 'mechanical'; Rejects stay application

  • In Favour of Revenue
  • Citation Number : TS-80-ITAT-2022(Mum)
  • Tax Payer : Raykan Beverages Pvt Ltd
Income tax Appellate Tribunal

ITAT: CBDT Circular on MFN Clause transgresses Sec.90(1), neither binding on ITAT nor retrospective

  • In Favour of Assessee
  • Citation Number : TS-79-ITAT-2022(PUN)
  • Tax Payer : GRI Renewable Industries S.L
High Court

HC: Directs PCIT to reconsider stay application involving Rs.373 Cr. tax-demand; Also expounds on CIT(A)'s powers to grant stay

  • In Favour of Assessee
  • Citation Number : TS-76-HC-2022(GUJ)
  • Tax Payer : Harsh Dipak Shah
Income tax Appellate Tribunal

ITAT: First proviso to Sec.40(a)(ia) inapplicable for allowing expenditure not claimed in relevant AY

  • In Favour of Revenue
  • Citation Number : TS-75-ITAT-2022(Bang)
  • Tax Payer : Geetha Pundaleeka
High Court

HC: Assignment of profit's share by partner, insufficient for provisional attachment of firm's property in assignee's case

  • In Favour of Assessee
  • Citation Number : TS-74-HC-2022(GUJ)
  • Tax Payer : Raghunandan Enterprise
High Court

HC: Assessee at liberty to seek CCIT's permission u/s 119(2)(b) for belated filing of Form 10-IC for Sec.115BAA concessional regime

  • In Favour of None/NA
  • Citation Number : TS-73-HC-2022(GUJ)
  • Tax Payer : Rajkamal Healds And Reeds Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Wipro not liable for TDS u/s 195 on sums paid for installation of IVRS equipment & AMC; Follows De Beers ruling

  • In Favour of Assessee
  • Citation Number : TS-72-ITAT-2022(Bang)
  • Tax Payer : Wipro Limited
High Court

HC: Directs PCIT to decide Hapag Llyod’s revision application involving interplay of DDT & India-Kuwait DTAA

  • In Favour of Assessee
  • Citation Number : TS-71-HC-2022(BOM)
  • Tax Payer : Hapag Lloyd India Pvt. Ltd