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Rulings ( 15452 results )

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High Court

HC: Grants deduction for expenses incurred between setting up and commencement of business

  • In Favour of Assessee
  • Citation Number : TS-288-HC-2021(DEL)
  • Tax Payer : Maruti Insurance Broking Pvt Ltd
High Court

HC: MFN clause in India-Netherlands Protocol applicable from date of OECD membership; Approves lower dividend WHT

  • In Favour of Assessee
  • Citation Number : TS-286-HC-2021(DEL)
  • Tax Payer : Concentrix Services Netherlands B.V. and Optum Global Solutions International BV
Income tax Appellate Tribunal

ITAT: ITAT: Grants TDS credit pursuant to ITSC order despite non-filing of RoI

  • In Favour of Assessee
  • Citation Number : TS-285-ITAT-2021(PUN)
  • Tax Payer : North American Coal Corporation India Pvt. Ltd
High Court

HC: ITAT order sans rebuttal opportunity for fresh-evidence violative of natural-justice; Remits back Google's Adword ruling

  • In Favour of Assessee
  • Citation Number : TS-284-HC-2021(KAR)
  • Tax Payer : Google India Private Ltd
High Court

HC: Disallows refund adjustment sans Sec 245 intimation; Directs Rs. 227 Cr refund to Tata Comm

  • In Favour of Assessee
  • Citation Number : TS-283-HC-2021(BOM)
  • Tax Payer : Tata Communications Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 68 on OFCD subscriptions; takes cognizance of documentation submitted by assessee

  • In Favour of Assessee
  • Citation Number : TS-279-ITAT-2021(DEL)
  • Tax Payer : Arizona Ventures Pvt. Ltd
Foreign Court

FC: Danish Tax Council: Holds employee’s marketing activity to be ‘preparatory and auxiliary’ in nature; Confirms no-PE in Denmark

  • In Favour of Assessee
  • Citation Number : TS-278-FC-2021(DEN)
  • Tax Payer : XYZ Co.
High Court

HC: Construes penal provisions strictly; Non-striking of irrelevant limb in Sec. 271(1)(c) notice vitiates proceedings

  • In Favour of Assessee
  • Citation Number : TS-276-HC-2021(BOM)
  • Tax Payer : Mohd. Farhan A. Shaikh
Income tax Appellate Tribunal

ITAT: Consultancy Fee to Harvard Professor outside 'make available' clause, not liable to TDS

  • In Favour of Assessee
  • Citation Number : TS-275-ITAT-2021(DEL)
  • Tax Payer : Hero Motocorp Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Levy of penalty u/s 271AAB not mandatory in every case of search, requires ‘undisclosed income’

  • In Favour of Assessee
  • Citation Number : TS-263-ITAT-2021(Kol)
  • Tax Payer : Shiv Bhagwan Gupta
Income tax Appellate Tribunal

ITAT: Order giving effect to ITAT-order going beyond direction of TDS-verification, 'mistake apparent from record' rectifiable u/s 154

  • In Favour of Assessee
  • Citation Number : TS-261-ITAT-2021(Bang)
  • Tax Payer : Altair Engineering India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: CIT(A) not entitled to enhance income on issues outside the scope of assessment order

  • In Favour of Assessee
  • Citation Number : TS-262-ITAT-2021(JPR)
  • Tax Payer : Trimurty Buildcon Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Holds that interest paid to related parties at different rates, no ground for disallowance u/s 40A(2)

  • In Favour of Assessee
  • Citation Number : TS-272-ITAT-2021(Ahd)
  • Tax Payer : Laxmi Sagar Trade Link Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Failure to furnish registration certificate, no ground for rejecting exemption claim; Grants Sec.11 benefit to trust

  • In Favour of Assessee
  • Citation Number : TS-273-ITAT-2021(JAB)
  • Tax Payer : Mohanlal Hargovinddas Public Charitable Trust
Income tax Appellate Tribunal

ITAT: Holds 4th year of operation as ‘initial AY’ for deduction u/s 80IA; Follows CBDT Circular

  • In Favour of Both, Partially
  • Citation Number : TS-195-ITAT-2021(DEL)
  • Tax Payer : Petronet LNG Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 68 based on SEBI's interim order, made without independent inquiry

  • In Favour of Assessee
  • Citation Number : TS-271-ITAT-2021(DEL)
  • Tax Payer : Mukesh Mittal
Income tax Appellate Tribunal

ITAT: ITAT: Payment of surrogacy charges by Infertility Centre liable for TDS u/s 194C; Upholds Sec.40(a)(ia) disallowance

  • In Favour of Both, Partially
  • Citation Number : TS-270-ITAT-2021(HYD)
  • Tax Payer : Kiran Infertility Central Private Limited
High Court

HC: Assessment order passed on non-existing entity void-ab-initio and unsustainable in law

  • In Favour of Assessee
  • Citation Number : TS-269-HC-2021(BOM)
  • Tax Payer : Teleperformance Global Services Private Limited
Income tax Appellate Tribunal

ITAT: Rejects Revenue's 'realignment' of capital gains from sale of plots as business income

  • In Favour of Assessee
  • Citation Number : TS-268-ITAT-2021(Rjt)
  • Tax Payer : Mohanlal Laljibhai Ghodasara
Income tax Appellate Tribunal

ITAT: Substantial interest in lender company, a prerequisite for invoking Sec.2(22)(e)

  • In Favour of Assessee
  • Citation Number : TS-267-ITAT-2021(Ahd)
  • Tax Payer : Petal Motocon Pvt Ltd