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Rulings ( 15452 results )

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Income tax Appellate Tribunal

ITAT: CPC cannot recompute capital gains, Trust compliant with section 11

  • In Favour of Assessee
  • Citation Number : TS-830-ITAT-2021(DEL)
  • Tax Payer : The Society of the Sisters of the Destitute
Income tax Appellate Tribunal

ITAT: Stays demand of Rs.343 Cr. for Nestle India subject to 20% deposit, partly in security

  • In Favour of Both, Partially
  • Citation Number : TS-823-ITAT-2021(DEL)
  • Tax Payer : Nestle India Ltd
High Court

HC: Grants unconditional stay to Sun Pharma against demand of over Rs.2000 Cr.

  • In Favour of Assessee
  • Citation Number : TS-829-HC-2021(GUJ)
  • Tax Payer : Sun Pharmaceutical Industries Limited
Income tax Appellate Tribunal

ITAT: Allows expenditure from undisclosed income declared during survey

  • In Favour of Assessee
  • Citation Number : TS-825-ITAT-2021(SUR)
  • Tax Payer : Anjani Infra
Income tax Appellate Tribunal

ITAT: Wife not liable to tax for investment made entirely by Husband

  • In Favour of Assessee
  • Citation Number : TS-824-ITAT-2021(RAI)
  • Tax Payer : Nitisha Agrawal
Income tax Appellate Tribunal

ITAT: Allows CSR expenditure incurred in line with Govt. directives; Expl. 2 to Sec. 37(1) prospective

  • In Favour of Assessee
  • Citation Number : TS-815-ITAT-2021(DEL)
  • Tax Payer : National Building Construction Corporation Ltd
Income tax Appellate Tribunal

ITAT: Grants Google LLC stay on demand, subject to 20% deposit, arising from taxing expats' salary as FTS

  • In Favour of Assessee
  • Citation Number : TS-814-ITAT-2021(Bang)
  • Tax Payer : Google LLC
Income tax Appellate Tribunal

ITAT: Loss to investor on bonus stripping, allowable for set off against LTCG

  • In Favour of Assessee
  • Citation Number : TS-827-ITAT-2021(DEL)
  • Tax Payer : Surya Kant Gupta
Income tax Appellate Tribunal

ITAT: TDS no determinant for allowability of ESOP expenditure; Follows Biocon

  • In Favour of Assessee
  • Citation Number : TS-818-ITAT-2021(Bang)
  • Tax Payer : Northern Operating Services Pvt. Ltd
Foreign Court

FC: Belgian Court of Cassation holds, change in domestic law cannot deprive taxpayer of FTC under tax treaty

  • In Favour of Assessee
  • Citation Number : TS-822-FC-2021(BLG)
  • Tax Payer : Mr. and Mrs. L
Income tax Appellate Tribunal

ITAT: Rectification of post-search return by Revenue on completed assessment sans incriminating material, invalid

  • In Favour of Assessee
  • Citation Number : TS-821-ITAT-2021(DEL)
  • Tax Payer : Ngenox Technologies Pvt. Ltd
High Court

HC: Rejects Revenue's plea of Assessee's privacy, pledgee of shares entitled to information underlying provisional attachment

  • In Favour of Assessee
  • Citation Number : TS-820-HC-2021(KAR)
  • Tax Payer : Edelweiss Asset Reconstruction Company Limited
Supreme Court

SC: Dismisses Revenue’s SLP against taxability of loan transaction as deemed dividend

  • In Favour of Assessee
  • Citation Number : TS-643-SC-2021
  • Tax Payer : Jayesh T Kotak
Supreme Court

SC: Stays ‘operation and implementation’ of HC order quashing search, seizure of cash

  • In Favour of None/NA
  • Citation Number : TS-817-SC-2021
  • Tax Payer : VIPUL KUMAR PATEL
High Court

HC: Invoking doctrine of conditional legislation, upholds reassessment notices issued under old regime

  • In Favour of Revenue
  • Citation Number : TS-816-HC-2021(CHAT)
  • Tax Payer : Palak Khatuja
Income tax Appellate Tribunal

ITAT: Keyman Insurance Policy premium paid by firm for its partners, allowable business expenditure

  • In Favour of Assessee
  • Citation Number : TS-811-ITAT-2021(LKW)
  • Tax Payer : Ibrahim International Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Holds law on 'right to use software' applicable to web-hosting, cloud computing

  • In Favour of Assessee
  • Citation Number : TS-812-ITAT-2021(Bang)
  • Tax Payer : Infosys Limited
High Court

HC: Mere apprehension of huge demand inadequate, quashes provisional attachment orders

  • In Favour of Assessee
  • Citation Number : TS-813-HC-2021(KAR)
  • Tax Payer : Raghavendra Enterprises
High Court

HC: Interprets law on eligibility for additional interest on refund u/s 244A(1A); Directs extra interest on further delay

  • In Favour of Assessee
  • Citation Number : TS-809-HC-2021(KAR)
  • Tax Payer : Wipro Limited
Income tax Appellate Tribunal

ITAT: Sans statutory business approval to Society, holds mutual-fund income taxable as capital gain despite frequent transactions

  • In Favour of Both, Partially
  • Citation Number : TS-808-ITAT-2021(PUN)
  • Tax Payer : Maharashtra State Co-operative Credit Societies Deposit Guarantee Corp. Ltd