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Rulings ( 15452 results )

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High Court

HC: Quashes faceless assessment order passed before Assessee could respond to SCN

  • In Favour of Assessee
  • Citation Number : TS-391-HC-2021(DEL)
  • Tax Payer : Renew Power Private Limited
High Court

HC: Sets aside faceless assessment order passed without responding to adjournment request

  • In Favour of Assessee
  • Citation Number : TS-392-HC-2021(DEL)
  • Tax Payer : Blue Square Infrastructure Llp
Income tax Appellate Tribunal

ITAT: Assessment procedure u/s 144C applicable prospectively from AY 2011-12; Quashes assessment order

  • In Favour of Assessee
  • Citation Number : TS-389-ITAT-2021(DEL)
  • Tax Payer : A.T. Kearney Ltd
Income tax Appellate Tribunal

ITAT: Loans received from companies with common substantial shareholder, taxable u/s 2(22)(e)

  • In Favour of Revenue
  • Citation Number : TS-387-ITAT-2021(Ind)
  • Tax Payer : Ryder Trans International Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes revision of Rs.267 Cr. LTCL allowability on Grasim's divestment of IT business

  • In Favour of Assessee
  • Citation Number : TS-384-ITAT-2021(Mum)
  • Tax Payer : Grasim Industries Ltd
Income tax Appellate Tribunal

ITAT: No objections raised before DRP, draft order attains finality u/s 144C(3)

  • In Favour of Assessee
  • Citation Number : TS-383-ITAT-2021(Mum)
  • Tax Payer : Galaxy Surfactants Limited
Income tax Appellate Tribunal

ITAT: ‘Right to collect toll’, an intangible asset eligible for depreciation @ 25%

  • In Favour of Assessee
  • Citation Number : TS-381-ITAT-2021(DEL)
  • Tax Payer : BSC C&C Kurali Toll Road Ltd
High Court

HC: HC: Quashes ITAT President's order transferring pending appeals on Revenue's request due to decentralisation

  • In Favour of Assessee
  • Citation Number : TS-380-HC-2021(BOM)
  • Tax Payer : MSPL Limited
Income tax Appellate Tribunal

ITAT: Non-Compete fees paid by HUL to Lakme for ‘profitability & growth’, allowable expenditure

  • In Favour of Assessee
  • Citation Number : TS-365-ITAT-2021(Mum)
  • Tax Payer : Unilever India Export Limited
Income tax Appellate Tribunal

ITAT: Sets aside Revenue's order rejecting rectification u/s 154 passed without granting opportunity of being heard

  • In Favour of Assessee
  • Citation Number : TS-362-ITAT-2021(CHANDI)
  • Tax Payer : Amrik Singh Bhullar
Income tax Appellate Tribunal

ITAT: Allows depreciation @ 80% on windmills installed pre-April 2012, purchase date immaterial

  • In Favour of Assessee
  • Citation Number : TS-359-ITAT-2021(CHNY)
  • Tax Payer : Senthil Energy Pvt.Ltd
Income tax Appellate Tribunal

ITAT: Clarifies that amended Sec. 2(14)(iii)(b) is prospective for classifying agricultural land

  • In Favour of Assessee
  • Citation Number : TS-374-ITAT-2021(HYD)
  • Tax Payer : Mangavalli Grandhi
Income tax Appellate Tribunal

ITAT: Two adjacent plots cannot be compared for FMV determination u/s 50C without verification

  • In Favour of Assessee
  • Citation Number : TS-370-ITAT-2021(SUR)
  • Tax Payer : Devshibhai Jethabhai Sheta (HUF)
Income tax Appellate Tribunal

ITAT: Assessee not liable for non-response to notice u/s 133(6) notice by lenders; Deletes addition u/s 68

  • In Favour of Assessee
  • Citation Number : TS-377-ITAT-2021(Mum)
  • Tax Payer : Agripure Tradeware Private Limited
High Court

HC: Directs valuation by DVO for highly valued property, against AVO's valuation

  • In Favour of Assessee
  • Citation Number : TS-369-HC-2021(MAD)
  • Tax Payer : T. S. Hajee Moosa & Co.
High Court

HC: Quashes notice u/s 148 in the absence of proof of actual dispatch coupled with actual delivery of notice

  • In Favour of Assessee
  • Citation Number : TS-373-HC-2021(MAD)
  • Tax Payer : A. P. Suryaprakasam
Income tax Appellate Tribunal

ITAT: Upholds addition in Karta's assessment on interest earned from HUF's money

  • In Favour of Revenue
  • Citation Number : TS-375-ITAT-2021(DEL)
  • Tax Payer : Virendra Pratap
High Court

HC: Directs disposal of appeals uploaded on portal within a year in wake of faceless scheme

  • In Favour of Assessee
  • Citation Number : TS-371-HC-2021(UTT)
  • Tax Payer : Vijay Kumar Gupta
Authority for Advance Rulings

AAR: Finds no question on DDT refund in notice u/s 142(1) for pendency u/s 245R(2); Follows Hyosung ruling

  • In Favour of Assessee
  • Citation Number : TS-376-AAR-2021
  • Tax Payer : Mitsui Kinzoku Components India Private Ltd
Income tax Appellate Tribunal

ITAT: Addition on Tollywood's Ram Charan based solely on CBI chargesheet in Emaar's case, not tenable

  • In Favour of Assessee
  • Citation Number : TS-372-ITAT-2021(CHNY)
  • Tax Payer : Ramcharan Tej Konidala