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Rulings ( 15452 results )

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Supreme Court

SC: Validity of reassessment proceedings initiated on NR through his 'PoA holder' to be examined

  • In Favour of None/NA
  • Citation Number : TS-168-SC-2021
  • Tax Payer : P. P. Mahatme
Supreme Court

SC: SC: SLP against Revenue’s liability to pay interest on unpaid interest to be listed on March 22

  • In Favour of None/NA
  • Citation Number : TS-173-SC-2021
  • Tax Payer : Syndicate Bank
Supreme Court

SC: Revenue’s SLP against Jindal Steel on change of depreciation method to be listed in April

  • In Favour of None/NA
  • Citation Number : TS-177-SC-2021
  • Tax Payer : Jindal Steel
Supreme Court

SC: Revenue's appeal against Sanofi Pasteur ruling to be listed on April 7

  • In Favour of None/NA
  • Citation Number : TS-183-SC-2021
  • Tax Payer : Sanfi Aventis Amerique Du Nord & Ors
Supreme Court

SC: SC: SC: Concludes hearing, reserves judgment in Pepsi Foods

  • In Favour of None/NA
  • Citation Number : TS-181-SC-2021
  • Tax Payer : Pepsi Foods Ltd
High Court

HC: Payment by Builder to Landowner for settling family dispute over property, allowable business expenditure

  • In Favour of Assessee
  • Citation Number : TS-186-HC-2021(KAR)
  • Tax Payer : Maya Ventures Private Limited
Income tax Appellate Tribunal

ITAT: Payment for software not liable to TDS u/s 195; Follows recent SC ruling in Engineering Analysis

  • In Favour of Assessee
  • Citation Number : TS-184-ITAT-2021(Bang)
  • Tax Payer : Altisource Business Solutions Private Limited
High Court

HC: Payments for software not taxable as royalty; Relies on recent SC ruling

  • In Favour of Assessee
  • Citation Number : TS-185-HC-2021(KAR)
  • Tax Payer : Technicolor India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Conscious rejection of grounds not arising from CIT(A) order, not rectifiable u/s 254(2)

  • In Favour of Both, Partially
  • Citation Number : TS-182-ITAT-2021(Bang)
  • Tax Payer : Tecnotree Convergence Ltd
High Court

HC: HC: Tax planning for transfer of confectionary brand 'Nutrine' through share-sale, not colourable device

  • In Favour of Assessee
  • Citation Number : TS-172-HC-2021(KAR)
  • Tax Payer : Vikram Reddy
Income tax Appellate Tribunal

ITAT: Monitoring fees on forex loan akin to interest under India-Germany DTAA, not liable to TDS u/s 195

  • In Favour of Assessee
  • Citation Number : TS-179-ITAT-2021(Kol)
  • Tax Payer : Sisecam Flat Glass India Ltd
Income tax Appellate Tribunal

ITAT: Quashes revision order in case of Tata Trusts; Relies on co-ordinate bench's ruling

  • In Favour of Assessee
  • Citation Number : TS-178-ITAT-2021(Mum)
  • Tax Payer : Sir Dorabji Tata Trust
High Court

HC: Directs PCIT to consider assessee's grievances over non-passing of appeal effect order

  • In Favour of Assessee
  • Citation Number : TS-169-HC-2021(BOM)
  • Tax Payer : Salsette Catholic Cooperative Housing Society Limited
Income tax Appellate Tribunal

ITAT: Loss on settlement of forward contracts in edible oil is speculative loss

  • In Favour of Revenue
  • Citation Number : TS-171-ITAT-2021(HYD)
  • Tax Payer : Agarwal Industries Pvt Ltd
Income tax Appellate Tribunal

ITAT: Holds notice u/s 271(1)(c) without specific charge, ‘vague and ambiguous’; Deletes penalty

  • In Favour of Assessee
  • Citation Number : TS-170-ITAT-2021(DEL)
  • Tax Payer : FCI Asia Pte Ltd
Income tax Appellate Tribunal

ITAT: Quashes revisionary proceedings against Tata Motors; Finds AO made adequate enquiry

  • In Favour of Assessee
  • Citation Number : TS-166-ITAT-2021(Mum)
  • Tax Payer : Tata Motors Ltd
Income tax Appellate Tribunal

ITAT: Investments in India by non-resident through remittance from abroad, non-taxable

  • In Favour of Assessee
  • Citation Number : TS-164-ITAT-2021(PAN)
  • Tax Payer : Iqbal Ismail Virani
Income tax Appellate Tribunal

ITAT: Holds metro projects 'infrastructure facility' u/s 80IA as risks, responsibilities borne by contractor

  • In Favour of Assessee
  • Citation Number : TS-163-ITAT-2021(Kol)
  • Tax Payer : Simplex Infrastructures Ltd
High Court

HC: Delayed appeals construed 'pending' under VsV, when filed with condonation application

  • In Favour of Assessee
  • Citation Number : TS-162-HC-2021(DEL)
  • Tax Payer : Shyam Sunder Sethi
High Court

HC: Dismisses writ petition challenging consolidated sanction u/s 151 for 53 entities, upholds reassessment notice

  • In Favour of Revenue
  • Citation Number : TS-161-HC-2021(GUJ)
  • Tax Payer : Cemach Machineries Ltd