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Rulings ( 15452 results )

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Income tax Appellate Tribunal

ITAT: Microsoft’s composite rental income from AE taxable under IFOS; Follows Sultan Brothers

  • In Favour of Assessee
  • Citation Number : TS-455-ITAT-2021(DEL)
  • Tax Payer : Microsoft India (R&D) Pvt. Ltd
High Court

HC: Assessment order passed u/s 143(3A) after April 1, 2021 bad in law

  • In Favour of Assessee
  • Citation Number : TS-458-HC-2021(DEL)
  • Tax Payer : GURGAON REALTECH LIMITED
Foreign Court

FC: South African High Court holds 'Secondary Tax on Companies' paying dividend is tax on company, not on shareholders

  • In Favour of Revenue
  • Citation Number : TS-140-FC-2008(SAFR)
  • Tax Payer : Volkswagen Of South Africa (PTY) Ltd
Income tax Appellate Tribunal

ITAT: Amendments to Sections 54, 54EC by Finance Act, 2014 not clarificatory, apply prospectively

  • In Favour of Assessee
  • Citation Number : TS-454-ITAT-2021(DEL)
  • Tax Payer : Valmik Thapar
Income tax Appellate Tribunal

ITAT: Sales, marketing services rendered abroad by NR-agent not FTS, not liable to TDS

  • In Favour of Assessee
  • Citation Number : TS-450-ITAT-2021(JPR)
  • Tax Payer : Prime Oceanic Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Restrictive conditions u/s 13(1)(c) not relevant for granting exemption u/s 10(23C)(vi)

  • In Favour of Assessee
  • Citation Number : TS-447-ITAT-2021(Mum)
  • Tax Payer : The Sardar Partapsingh Education society
High Court

HC: HC: Grants Concentrix ratio's benefit to Nestle; Invokes MFN for Indo-Swiss DTAA

  • In Favour of Assessee
  • Citation Number : TS-446-HC-2021(DEL)
  • Tax Payer : Nestle SA
High Court

HC: Scope of assessment u/s 153A(1) not stretched to additional 4 AYs from 6 AYs by 2017 amendment

  • In Favour of Assessee
  • Citation Number : TS-444-HC-2021(MAD)
  • Tax Payer : A.R. Safiullah
Income tax Appellate Tribunal

ITAT: Assessment proceedings, once dropped, warrants reissuance of notice u/s 143(2) for altering returned income

  • In Favour of Assessee
  • Citation Number : TS-443-ITAT-2021(Mum)
  • Tax Payer : IDBI Bank Ltd
Income tax Appellate Tribunal

ITAT: No TDS on commission paid to foreign agents for sourcing orders

  • In Favour of Assessee
  • Citation Number : TS-442-ITAT-2021(CHNY)
  • Tax Payer : SQS India BFSI Ltd
Income tax Appellate Tribunal

ITAT: NFAC bound to follow HC exercising jurisdiction over Assessee's AO

  • In Favour of Assessee
  • Citation Number : TS-441-ITAT-2021(AGR)
  • Tax Payer : MAHADEV COLD STORAGE
Income tax Appellate Tribunal

ITAT: Date of deposit is date of TDS payment where cheque gets honoured

  • In Favour of Assessee
  • Citation Number : TS-440-ITAT-2021(Mum)
  • Tax Payer : Municipal Corporation of Greater Mumbai
Income tax Appellate Tribunal

ITAT: Quashes Taj Group's assessment, procedure for transfer of cases not followed

  • In Favour of Assessee
  • Citation Number : TS-439-ITAT-2021(Mum)
  • Tax Payer : The Indian Hotels Company Ltd
Income tax Appellate Tribunal

ITAT: Grants registration to District Bar Association u/s 12AA, activities covered u/s 2(15)

  • In Favour of Assessee
  • Citation Number : TS-431-ITAT-2021(CHANDI)
  • Tax Payer : Building Committee (Society) Barnala
Income tax Appellate Tribunal

ITAT: Sets aside CIT(A)’s order arbitrarily restricting interest rate at 12%; Allows expenditure u/s 36(1)(iii)

  • In Favour of Assessee
  • Citation Number : TS-420-ITAT-2021(Mum)
  • Tax Payer : Shri Bhavarlal Mangilal Jain
Income tax Appellate Tribunal

ITAT: Directions of PCIT u/s 263 beyond scope of scrutiny invalid

  • In Favour of Assessee
  • Citation Number : TS-435-ITAT-2021(DEL)
  • Tax Payer : Manoj Singhal
Income tax Appellate Tribunal

ITAT: 54EC exemption limit available AY-wise not transaction-wise, 2014 amendment prospective

  • In Favour of Assessee
  • Citation Number : TS-429-ITAT-2021(PUN)
  • Tax Payer : Prima Private Limited
Income tax Appellate Tribunal

ITAT: Upholds property cohabited by Assessee as “let out”, allows deductions u/s 24

  • In Favour of Assessee
  • Citation Number : TS-428-ITAT-2021(HYD)
  • Tax Payer : Hima Bindu Putta
High Court

HC: Allows adjustment of outstanding demand against refunds for Genpact India

  • In Favour of Assessee
  • Citation Number : TS-437-HC-2021(DEL)
  • Tax Payer : Genpact India Private Limited
Foreign Court

FC: French Supreme Court holds taxation of capital gains in source state doesn't deprive resident state's right to tax

  • In Favour of Revenue
  • Citation Number : TS-756-FC-2020(FRN)
  • Tax Payer : Mrs. A