Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15452 results )

Filters
High Court

HC: Snubs Revenue for untruthful affidavit, lack of diligence in conducting faceless assessment

  • In Favour of Assessee
  • Citation Number : TS-873-HC-2021(BOM)
  • Tax Payer : Zeus Housing Company
Income tax Appellate Tribunal

ITAT: Expounds on tax planning, timing of transaction, commercial prudence; Holds loss on share-sale eligible for set off

  • In Favour of Assessee
  • Citation Number : TS-874-ITAT-2021(Mum)
  • Tax Payer : Michael E Desa
Income tax Appellate Tribunal

ITAT: Assessment order on dissolved Infosys Group Co., void ab initio; Follows Maruti Suzuki

  • In Favour of Assessee
  • Citation Number : TS-870-ITAT-2021(Bang)
  • Tax Payer : Infosys BPM Limited
Income tax Appellate Tribunal

ITAT: Trust engaged in charitable with religious activities, eligible for approval u/s 80G

  • In Favour of Assessee
  • Citation Number : TS-858-ITAT-2021(Ind)
  • Tax Payer : Shridhar Gyan Prasar Parmarthik Trust
Income tax Appellate Tribunal

ITAT: Cash receipt on waiver of ECB loan, not taxable u/s 28(iv); Follows Mahindra & Mahindra

  • In Favour of Assessee
  • Citation Number : TS-863-ITAT-2021(PUN)
  • Tax Payer : Artheon Battery Company Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Assessment order consistent with several precedents on Sec.54F; Quashes revision

  • In Favour of Assessee
  • Citation Number : TS-854-ITAT-2021(RAI)
  • Tax Payer : Suresh Chand Surana
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)'s direction for reopening assessments for preceding years in terms of Sec. 150

  • In Favour of Revenue
  • Citation Number : TS-862-ITAT-2021(HYD)
  • Tax Payer : Venkata Sai Builders
Income tax Appellate Tribunal

ITAT: Signing of JDA without willingness, not transfer as per 53A of TPA

  • In Favour of Assessee
  • Citation Number : TS-857-ITAT-2021(Bang)
  • Tax Payer : Agnus Holdings Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Possession of property not pre-requisite for claim of interest u/s 24(b)

  • In Favour of Assessee
  • Citation Number : TS-859-ITAT-2021(Mum)
  • Tax Payer : Abeezar Faizullabhoy
Income tax Appellate Tribunal

ITAT: On dismissal of revisionary order, consequential assessment order liable to be vacated

  • In Favour of Assessee
  • Citation Number : TS-867-ITAT-2021(Mum)
  • Tax Payer : Mumbai Nasik Expressway Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition of money inherited by MF Hussain's son from sale of painting

  • In Favour of Assessee
  • Citation Number : TS-866-ITAT-2021(Mum)
  • Tax Payer : Shafaat M. Husain
Income tax Appellate Tribunal

ITAT: ITAT: Receipts from sale of software not ‘Royalty', follows Engineering Analysis

  • In Favour of Assessee
  • Citation Number : TS-861-ITAT-2021(PUN)
  • Tax Payer : BMC Software Asia Pacific Pte Ltd
Income tax Appellate Tribunal

ITAT: Allows interest on borrowing invested as partner’s capital represented by under-construction flats received under arbitral award

  • In Favour of Assessee
  • Citation Number : TS-860-ITAT-2021(Mum)
  • Tax Payer : Ashok Raitlal Miyani
Supreme Court

SC: Non-resident payee not liable for interest u/s 234B on payer's TDS default, prior to FY 2012-13

  • In Favour of Assessee
  • Citation Number : TS-869-SC-2021
  • Tax Payer : Mitsubishi Corporation
High Court

HC: Dismisses Cairn India's challenge against reassessment; Finds reasons to believe sufficient

  • In Favour of Revenue
  • Citation Number : TS-865-HC-2021(MAD)
  • Tax Payer : Cairn India Ltd
Foreign Court

FC: Supreme Court of Italy holds, treaty benefit available even where source country is tax-free

  • In Favour of Assessee
  • Citation Number : TS-864-FC-2021(ITL)
  • Tax Payer : Rudy Barassi
Income tax Appellate Tribunal

ITAT: ITAT: Holds French Co. Trigo not taxable for receipts against use of software, management services

  • In Favour of Assessee
  • Citation Number : TS-855-ITAT-2021(PUN)
  • Tax Payer : Trigo SAS
High Court

HC: Possibility of filing appeal against assessment order sufficient for eligibility under VsV; Interprets FAQ 16

  • In Favour of Assessee
  • Citation Number : TS-856-HC-2021(TEL)
  • Tax Payer : Dongfang Electric Corporation Ltd
Income tax Appellate Tribunal

ITAT: Pr.CIT u/s 263 cannot substitute AO’s power to assess; Quashes second revisionary order

  • In Favour of Assessee
  • Citation Number : TS-847-ITAT-2021(CHNY)
  • Tax Payer : India Cements Limited
Income tax Appellate Tribunal

ITAT: Holds deduction u/s 80P inadmissible in absence of claim in return of income

  • In Favour of Revenue
  • Citation Number : TS-853-ITAT-2021(Mum)
  • Tax Payer : Datta Prasad Sahakari Patsanstha Ltd