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21,400 rulings

Desk: Both Direct Tax GST

Direct Tax ·ITAT Mumbai · 09 Sep 2023
ITAT - Mumbai ITAT Rules Rental Income from Leased Agricultural Land as Agricultural Income.
Vinayak Sudhakar Malkotagi Vs ITO
(2023) TaxCorp(LJ) 32309 (ITAT-MUMBAI)
Direct Tax ·ITAT Panaji · 09 Sep 2023
ITAT - Panaji ITAT Rules Sec.80P Deduction Allowable Through Belated Return Due to Prospective Amendment.
Bhagyalaxmi Co-Operative Credit Society Ltd Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32308 (ITAT-PANAJI) · Sections 80P, 143(1)(a)(v)
Direct Tax ·P&H High Court · 09 Sep 2023
HC - Punjab and Haryana HC Dismisses Writ Petition Over Rejection of Sec. 197 Application for Alternative Remedy.
Coforge Solutions Pvt. Ltd Vs Dy Commissioner of Income Tax (TDS)
(2023) TaxCorp(LJ) 32306 (HC-P&H) · Section 197
Direct Tax ·Bombay High Court · 07 Sep 2023
HC - Bombay HC Rules 'TDS Under Protest' Refundable to Deductor.
Grasim Industries Ltd Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32291 (HC-BOMBAY)
Direct Tax ·ITAT Mumbai · 05 Sep 2023
ITAT - Revenue Unjustified in Adjusting Consideration for Share Sale Above NAV.
Nearby Pte. Limited Vs ACIT
(2023) TaxCorp(LJ) 32280 (ITAT-MUMBAI)
Direct Tax ·Supreme Court · 04 Sep 2023
SC - Supreme Court interprets on procedural aspects governing Section 260A, particularly the importance of formulating a substantial question of law, Sets Aside Delhi HC Ruling.
Bikram Singh Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32273 (SC) · Section 260A
Direct Tax ·ITAT Delhi · 02 Sep 2023
ITAT - Singapore Subsidiary of BVI Co. Granted Treaty Benefits; ITAT Criticizes Revenue's Prejudiced Approach.
The Golden State Capital Ptv Ltd Vs DCIT
(2023) TaxCorp(LJ) 32265 (ITAT-DELHI)
Direct Tax ·ITAT Mumbai · 02 Sep 2023
ITAT - Mumbai ITAT Rejects Taxability Due to Lack of DVO Reference and Ignored Valuation Report.
Elvis Zepherin Crasto Vs Income Tax Officer
(2023) TaxCorp(LJ) 32264 (ITAT-MUMBAI)
Direct Tax ·ITAT Mumbai · 02 Sep 2023
ITAT - Interest paid on borrowings can be allowable against FD income under Section 57, provided a reasonable nexus exists, Says Mumbai ITAT.
D D & Co. Vs ACIT
(2023) TaxCorp(LJ) 32263 (ITAT-MUMBAI)
Direct Tax ·Karnataka High Court · 01 Sep 2023
HC - Karnataka HC's Ruling on United Spirits and its Rs.87 Cr. Refund.
United Spirits Limited Vs ASSISTANT COMMISSIONER OF INCOME-TAX
(2023) TaxCorp(LJ) 32254 (HC-KARNATAKA)
Direct Tax ·ITAT Mumbai · 30 Aug 2023
ITAT - Mumbai ITAT Rules in Favor of Fox International: Distribution Revenue Not Deemed Royalty.
Fox International Channels (US) Inc {now known as TFCF International Channels (US). Inc} Vs DCIT
(2023) TaxCorp(LJ) 32246 (ITAT-MUMBAI)
Direct Tax ·ITAT Delhi · 29 Aug 2023
ITAT - Revenue Duty-Bound to Rework Valuation or Adopt Other Method Available Which is NAV After Rejecting Assessee's Method Under Section 56(2)(viib), Says Delhi ITAT.
Movefast Automobiles Pvt. Ltd Vs ITO
(2023) TaxCorp(LJ) 32235 (ITAT-DELHI) · Section 56(2)(viib)
Direct Tax ·ITAT Delhi · 28 Aug 2023
ITAT - Delhi ITAT Upholds Taxability of Design Service Receipts as FTS, Emphasizes 'Make Available' Clause of India-Singapore DTAA.
Gensler Singapore Private Limited Vs JCIT
(2023) TaxCorp(LJ) 32228 (ITAT-DELHI)
Direct Tax ·Delhi High Court · 26 Aug 2023
HC - Delhi HC Quashes Penalty Order Passed After Delayed Period
HINDUSTAN COCA COLA BEVERAGES PVT. LTD. Vs PR. COMMISSIONER OF INCOME TAX (TDS)- 1
(2023) TaxCorp(LJ) 32220 (HC-DELHI) · Section 271C
Direct Tax ·ITAT Mumbai · 26 Aug 2023
ITAT - Assessees Entitled to Advance Tax Credit Left Unclaimed in ITR (original or revised), Rules Mumbai ITAT.
Damco India Pvt. Ltd Vs Commissioner of Income Tax
(2023) TaxCorp(LJ) 32219 (ITAT-MUMBAI)
Direct Tax ·Allahabad High Court · 26 Aug 2023
HC - Allahabad HC Overrules Revisionary Order; Imposes Cost on Revenue for Violating Natural Justice.
M.L. Chains Vs The Pr. Commissioner Of Income Tax
(2023) TaxCorp(LJ) 32216 (HC-ALLAHABAD)
Direct Tax ·ITAT Delhi · 25 Aug 2023
ITAT - Delhi ITAT Declares Software Supply Not Taxable in India, Rejecting Claims of Conducting Core Software Business by Foreign Employees.
Automation Anywhere Inc. Vs DCIT
(2023) TaxCorp(LJ) 32208 (ITAT-DELHI)
Direct Tax ·ITAT Delhi · 24 Aug 2023
ITAT - Delhi ITAT's Ruling on Cash Deposits during Demonetisation & Other Issues
Jagson International Ltd Vs DCIT
(2023) TaxCorp(LJ) 32200 (ITAT-DELHI)
Direct Tax ·Bombay High Court · 21 Aug 2023
HC - Bombay HC Upholds ITAT Order Allowing Radio City Expenses on Termination of Advertising Contract and Depreciation on Non-Compete Fee under Restrictive Covenant Agreement.
Music Broadcast Private Limited Vs Pr. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32179 (HC-BOMBAY)
Direct Tax ·Delhi High Court · 19 Aug 2023
HC - Delhi HC Directs Refund of Invalid TDS Demand deposited with the Revenue; Imposes Rs. 50,000 Cost on Punjab and Sind Bank.
Punjab and Sind Bank Vs ADDL. COMMISSIONER OF INCOME TAX-TDS
(2023) TaxCorp(LJ) 32172 (HC-DELHI)

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