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Rulings ( 15452 results )

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Foreign Court

FC: Russian Supreme Court ruling on withholding tax on lease payments and its classification under Russia-Belarus DTAA

  • In Favour of Both, Partially
  • Citation Number : TS-762-FC-2020(RUS)
  • Tax Payer : Coiltubing-Service LLC
Income tax Appellate Tribunal

ITAT: Interest on income-tax refund not taxable since granted but adjusted against demand of another AY

  • In Favour of Assessee
  • Citation Number : TS-1061-ITAT-2021(PUN)
  • Tax Payer : Honeywell Automation India Limited
High Court

HC: Sets-aside assessment order over non-intimation of DRP-reference; Directs completion of assessment basis DRP's directions

  • In Favour of Assessee
  • Citation Number : TS-1062-HC-2021(BOM)
  • Tax Payer : Sulzer Pumps India Private Limited
Income tax Appellate Tribunal

ITAT: Allows FTC to EY employee on salary earned in Australia; Holds requirement to furnish Form 67 directory

  • In Favour of Assessee
  • Citation Number : TS-1059-ITAT-2021(Bang)
  • Tax Payer : Brinda RamaKrishna
Income tax Appellate Tribunal

ITAT: ITAT: Carry forward of loss allowable once return accepted by AO, specific mention in assessment order not necessary

  • In Favour of Assessee
  • Citation Number : TS-1060-ITAT-2021(Mum)
  • Tax Payer : Cargo Service Centre India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Unexplained investment in India by non-resident from income earned outside India, not taxable in India u/s 69

  • In Favour of Assessee
  • Citation Number : TS-1058-ITAT-2021(Mum)
  • Tax Payer : Rajeev Suresh Ghai
High Court

HC: Allows delayed revised return filed pursuant to NCLT approved scheme; Appeals for improvising filing software

  • In Favour of Assessee
  • Citation Number : TS-1056-HC-2021(GUJ)
  • Tax Payer : Deep Industries Limited
Income tax Appellate Tribunal

ITAT: Quashes revisionary order disallowing set off of accumulated losses u/s 79; Follows Karnataka HC AMCO Power ruling

  • In Favour of Assessee
  • Citation Number : TS-1057-ITAT-2021(Mum)
  • Tax Payer : Bechtel France SAS
High Court

HC: Holds BPCL entitled to refund of Rs.306.70 Cr. since adjustment against outstanding demand non-compliant with Sec.245

  • In Favour of Assessee
  • Citation Number : TS-1055-HC-2021(BOM)
  • Tax Payer : Bharat Petroleum Corporation Ltd.
Income tax Appellate Tribunal

ITAT: Revision of reassessment order over eligibility for deduction, invalid, as reassessment dealt only with quantum of deduction

  • In Favour of Assessee
  • Citation Number : TS-1049-ITAT-2021(DEL)
  • Tax Payer : Jindal Steel & Power Ltd
Income tax Appellate Tribunal

ITAT: Assessment order not complaint with Sec.144C, not erroneous but non est; Not revisable u/s 263

  • In Favour of Assessee
  • Citation Number : TS-1054-ITAT-2021(Kol)
  • Tax Payer : Manorama Devi Jaiswal
Income tax Appellate Tribunal

ITAT: Mutual funds with growth option generate capital gains, not exempt income, to be excluded for disallowance u/r 8D(2)(ii)

  • In Favour of Assessee
  • Citation Number : TS-1043-ITAT-2021(DEL)
  • Tax Payer : Acquire Services Pvt. Ltd
High Court

HC: Time-barred notice u/s 143(2) akin to absence of notice, incurable u/s 292BB

  • In Favour of Assessee
  • Citation Number : TS-1048-HC-2021(KAR)
  • Tax Payer : Cherian Abraham
High Court

HC: Issue raised and responded during assessment proceeeding but not part of assessment order, not amenable to reassessment

  • In Favour of Assessee
  • Citation Number : TS-1046-HC-2021(BOM)
  • Tax Payer : Pfizer Limited
High Court

HC: Quashes reassessment notice issued to Asian Paints over failure to comply with twin conditions u/s 147

  • In Favour of Assessee
  • Citation Number : TS-1044-HC-2021(BOM)
  • Tax Payer : Asian Paints Limited
High Court

HC: Sanction of multiple projects on single plot of one acre or more sufficient for deduction u/s 80-IB

  • In Favour of Assessee
  • Citation Number : TS-1050-HC-2021(KAR)
  • Tax Payer : Karavali Housing
High Court

HC: Dismisses writ petition, holds Assessee’s non-response to Revenue's notices, incomplete pleadings deprivative of writ remedy

  • In Favour of Revenue
  • Citation Number : TS-1045-HC-2021(KER)
  • Tax Payer : Chams Branding Solutions India Pvt.Ltd
Foreign Court

FC: FC: Supreme Court of Norway interprets territorial scope of offshore clause and days threshold in treaties with Belgium & Spain

  • In Favour of Both, Partially
  • Citation Number : TS-1053-FC-2021(NOR)
  • Tax Payer : Moises Corrales Entenza & Others
Income tax Appellate Tribunal

ITAT: Assessment order passed without adhering to DRP directions non-est, not revisable u/s 263

  • In Favour of Assessee
  • Citation Number : TS-1052-ITAT-2021(DEL)
  • Tax Payer : L.G. Electronics Inc Ltd
Income tax Appellate Tribunal

ITAT: Allows cross objection by recalling earlier dismissal order over nature of non-compete fee

  • In Favour of Assessee
  • Citation Number : TS-1051-ITAT-2021(DEL)
  • Tax Payer : Modern Home Care Products Ltd