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Rulings ( 15452 results )

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Income tax Appellate Tribunal

ITAT: Upholds AO’s right to hearing u/s 248 in ascertaining Bennett Coleman's TDS liability

  • In Favour of Revenue
  • Citation Number : TS-626-ITAT-2021(Mum)
  • Tax Payer : Bennett Coleman & Co Ltd
High Court

HC: Quashes Karti Chidambaram's assessment orders; Allows cross-examination, meaningful hearing

  • In Favour of Assessee
  • Citation Number : TS-625-HC-2021(MAD)
  • Tax Payer : Karti P.Chidambaram
Income tax Appellate Tribunal

ITAT: ​​Directs Blackstone ​to pay 20% of ​Rs.157 Cr.​, stays recovery of balance demand ​subject to corp-guarantee

  • In Favour of Assessee
  • Citation Number : TS-622-ITAT-2021(Mum)
  • Tax Payer : Blackstone FP Capital Partners Mauritius V Limited
Income tax Appellate Tribunal

ITAT: Directs examination of accommodation entries under Benami Law; Upholds CIT(A)’s direction for reassessment

  • In Favour of Revenue
  • Citation Number : TS-621-ITAT-2021(DEL)
  • Tax Payer : Manoj Kumar Jain
Income tax Appellate Tribunal

ITAT: Re-domiciliation a way of life for offshore entities, no ground to deny DTAA benefits

  • In Favour of Assessee
  • Citation Number : TS-620-ITAT-2021(Mum)
  • Tax Payer : Asia Today Limited
Income tax Appellate Tribunal

ITAT: Tolerance band under proviso to Sec.43CA applicable retrospectively from Apr'14

  • In Favour of Assessee
  • Citation Number : TS-615-ITAT-2021(Mum)
  • Tax Payer : Stalwart Impex Pvt. Ltd
Supreme Court

SC: Overturns Cal HC ruling, upholds order cancelling Trust's exemption over bogus donation, accommodation entries

  • In Favour of Revenue
  • Citation Number : TS-614-SC-2021
  • Tax Payer : Batanagar Education And Research Trust
Income tax Appellate Tribunal

ITAT: Directs CIT(A) to examine share transactions due to doubtful valuation, subterfuge

  • In Favour of None/NA
  • Citation Number : TS-611-ITAT-2021(Mum)
  • Tax Payer : Concord Enviro Systems Pvt. Ltd
High Court

HC: Recalls CBI inquiry into Revenue's system over automated email, accepts unconditional apology

  • In Favour of Revenue
  • Citation Number : TS-613-HC-2021(DEL)
  • Tax Payer : Three C Homes Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec.254(2) does not provide power to review; Rejects Assessee's second MA

  • In Favour of Revenue
  • Citation Number : TS-612-ITAT-2021(Mum)
  • Tax Payer : Mahindra & Mahindra Ltd
High Court

HC: HC: HC: Sans personal hearing opportunity, Rs. 1000 cr addition on Piramal 'unsustainable'; Explains e-assessment rigours

  • In Favour of Assessee
  • Citation Number : TS-610-HC-2021(BOM)
  • Tax Payer : Piramal Enterprises Ltd
Income tax Appellate Tribunal

ITAT: Grants stay to HCL on tax demand basis MAP proceedings, GE Packaged Ruling

  • In Favour of Assessee
  • Citation Number : TS-596-ITAT-2021(DEL)
  • Tax Payer : HCL Technologies Denmark Aps
Income tax Appellate Tribunal

ITAT: Holds repayment of loan establishes existence of liability, negates taxability u/s 41(1)

  • In Favour of Assessee
  • Citation Number : TS-602-ITAT-2021(DEL)
  • Tax Payer : Arvind Kumar Arora
Income tax Appellate Tribunal

ITAT: Allows set-off of loss against income surrendered during Survey

  • In Favour of Assessee
  • Citation Number : TS-601-ITAT-2021(DEL)
  • Tax Payer : Oberoi Motors
High Court

HC: Receipts for Clean Development Mechanism capital in nature, not taxable

  • In Favour of Assessee
  • Citation Number : TS-604-HC-2021(MAD)
  • Tax Payer : Prabhu Spinning Mills (P) Limited
High Court

HC: Dismisses writ against appointment of VP, ITAT since covered by SC's interim orders in Tribunal Rules case

  • In Favour of None/NA
  • Citation Number : TS-598-HC-2021(MAD)
  • Tax Payer : Aniruthan
High Court

HC: Assessments by NaFAC to follow prescribed procedure u/s 144B

  • In Favour of Assessee
  • Citation Number : TS-589-HC-2021(DEL)
  • Tax Payer : Interglobe Enterprises Private Limited
High Court

HC: HC: Directs personal hearing due to technical glitches on e-filing portal

  • In Favour of Assessee
  • Citation Number : TS-597-HC-2021(DEL)
  • Tax Payer : Civitech Developers Private Limited
High Court

HC: Upholds reassessment as notice u/s148 to non-existent entity was rectified during proceedings

  • In Favour of Revenue
  • Citation Number : TS-608-HC-2021(MAD)
  • Tax Payer : Vedanta Limited
Foreign Court

FC: Belgian Supreme Court holds, no room for 'Subject to Tax Clause' under exemption method

  • In Favour of Assessee
  • Citation Number : TS-788-FC-2018(BLG)
  • Tax Payer : G. G & J. V.