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Rulings ( 15452 results )

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Income tax Appellate Tribunal

ITAT: Sum received from holding company, for paying director's remuneration, taxable receipt

  • In Favour of Revenue
  • Citation Number : TS-434-ITAT-2021(Mum)
  • Tax Payer : GBTL Ltd
Income tax Appellate Tribunal

ITAT: Foreign nationals on deputation exclusively working for Indian AE, not supervisory or agency PE

  • In Favour of Assessee
  • Citation Number : TS-433-ITAT-2021(Ahd)
  • Tax Payer : Lubrizol Advanced Materials Inc
Income tax Appellate Tribunal

ITAT: Quashes assessment, notice u/s 143(2) served in violation of procedure u/s 282

  • In Favour of Assessee
  • Citation Number : TS-427-ITAT-2021(Ind)
  • Tax Payer : Swastik Coal Corporation Pvt. Ltd
Income tax Appellate Tribunal

ITAT: CIT(E) cannot sit in appeal over CBSE affiliation while deciding on registration u/s 12AA

  • In Favour of Assessee
  • Citation Number : TS-432-ITAT-2021(AGR)
  • Tax Payer : Doctor Madan Lal Atri Charitable Trust
High Court

HC: Sets aside faceless assessment, directs Revenue for granting personal hearing

  • In Favour of Assessee
  • Citation Number : TS-423-HC-2021(DEL)
  • Tax Payer : Satia Industries Limited
High Court

HC: Sets aside faceless assessment; Remarks on lack of standards, processes, procedures on personal hearing

  • In Favour of Assessee
  • Citation Number : TS-426-HC-2021(DEL)
  • Tax Payer : Ritnand Balved Education Foundation
Income tax Appellate Tribunal

ITAT: HUFs eligible for benefit of Sec.54B, Finance Act, 2013 amendment clarificatory

  • In Favour of Assessee
  • Citation Number : TS-419-ITAT-2021(AGR)
  • Tax Payer : Sitaram Pahariya (HUF)
Income tax Appellate Tribunal

ITAT: Swiss bank deposit not taxable, information prior to 01.04.2011 not covered under Art.26 of Indo-Swiss DTAA

  • In Favour of Assessee
  • Citation Number : TS-422-ITAT-2021(DEL)
  • Tax Payer : Bhushan Lal Sawhney
Income tax Appellate Tribunal

ITAT: Surrounding circumstances should support idle cash-in-hand; Confirms addition u/s 69A

  • In Favour of Revenue
  • Citation Number : TS-406-ITAT-2021(Ind)
  • Tax Payer : Chandra Sahu
Income tax Appellate Tribunal

ITAT: Deletes penalty as assessee voluntarily offered income; Finds error bona fide

  • In Favour of Assessee
  • Citation Number : TS-408-ITAT-2021(DDN)
  • Tax Payer : Deshpal Singh Kohli
Income tax Appellate Tribunal

ITAT: Completion certificate irrelevant for exemption u/s 54F; Quashes revision based on doubt

  • In Favour of Assessee
  • Citation Number : TS-407-ITAT-2021(PUN)
  • Tax Payer : Shivratan Shrigopal Mundada
Income tax Appellate Tribunal

ITAT: Allows reasonable opportunity for Assessee lacking benefit of legal advice

  • In Favour of Assessee
  • Citation Number : TS-414-ITAT-2021(CHANDI)
  • Tax Payer : Naresh Sharma
Income tax Appellate Tribunal

ITAT: No penalty u/s 271(1)(c) on denial of exemption on income duly disclosed

  • In Favour of Assessee
  • Citation Number : TS-405-ITAT-2021(Mum)
  • Tax Payer : Konkan Co-operative Housing Society Limited
Income tax Appellate Tribunal

ITAT: Higher overseas education expenses for management trainee, business expenditure

  • In Favour of Assessee
  • Citation Number : TS-404-ITAT-2021(Kol)
  • Tax Payer : J.D. Jones & Company Private Limited
Income tax Appellate Tribunal

ITAT: Allows ROC expenses incurred for increase of share capital u/s 35D

  • In Favour of Assessee
  • Citation Number : TS-409-ITAT-2021(HYD)
  • Tax Payer : Ocimum Bio Solutions India Ltd
High Court

HC: Proper books of account not maintained, full and true disclosure not possible; Quashes ITSC order

  • In Favour of Revenue
  • Citation Number : TS-390-HC-2021(MAD)
  • Tax Payer : Akash Fertility Centre and Hospital
High Court

HC: Quashes faceless assessment order passed before prescribed date; Remarks “pre-set mind” behind haste

  • In Favour of Assessee
  • Citation Number : TS-399-HC-2021(MAD)
  • Tax Payer : Antony Alphonse Kevin Alphonse
Income tax Appellate Tribunal

ITAT: Holds Investment Trust's corporate restructuring not colourable device; Follows Azadi Bachao Andolan

  • In Favour of Assessee
  • Citation Number : TS-418-ITAT-2021(CHNY)
  • Tax Payer : The Investment Trust of India Ltd
Foreign Court

FC: Tax Court of South Africa applies Double Dip Theory while interpreting most Favoured Nation Clause

  • In Favour of Assessee
  • Citation Number : TS-862-FC-2019(SAFR)
  • Tax Payer : ABC PROPRIETARY LIMITED
Foreign Court

FC: Supreme Court of Netherlands applies Double Dip Theory while interpreting most Favoured Nation Clause

  • In Favour of Assessee
  • Citation Number : TS-863-FC-2019(NETH)
  • Tax Payer : BV