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Rulings ( 15452 results )

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High Court

HC: Admits question distinguishing SC in Maruti-Suzuki given divergent views on curability of order passed on non-existent-company

  • In Favour of Both, Partially
  • Citation Number : TS-367-HC-2021(DEL)
  • Tax Payer : Sony Mobile Communications India Pvt. Ltd
High Court

HC: Allows writ over rejection of VsV declaration without hearing; Expounds on 'disputed tax'

  • In Favour of Assessee
  • Citation Number : TS-366-HC-2021(BOM)
  • Tax Payer : Govindrajulu Naidu
High Court

HC: Dismisses Hongkong-based Co.'s writ challenging reassessment; Finds prima facie case of business connection

  • In Favour of Revenue
  • Citation Number : TS-364-HC-2021(MAD)
  • Tax Payer : Watanmal Boolchand & Co., Ltd
Income tax Appellate Tribunal

ITAT: Gains on repayment of forex loan given to NR relative, non-taxable capital receipt

  • In Favour of Assessee
  • Citation Number : TS-363-ITAT-2021(Mum)
  • Tax Payer : Aditya Balkrishna Shroff
Income tax Appellate Tribunal

ITAT: Finds enhanced jewellery sales on demonetisation matched with stock outflow; Deletes Sec. 68 addition

  • In Favour of Assessee
  • Citation Number : TS-361-ITAT-2021(VIZ)
  • Tax Payer : Hirapanna Jewellers
High Court

HC: Grants interim relief on Benami proceedings; Follows Ganpati Dealcom despite SC stay order

  • In Favour of Assessee
  • Citation Number : TS-360-HC-2021(CAL)
  • Tax Payer : Deific Abode LLP
Authority for Advance Rulings

AAR: Taxability of share buy-back covered by Sec. 46A, not eligible for exclusion u/s 47(iv)

  • In Favour of Revenue
  • Citation Number : TS-861-AAR-2019
  • Tax Payer : PQR Gmbh
Income tax Appellate Tribunal

ITAT: Quashes revisionary proceedings, holds assessment order not erroneous as sufficient enquiry was conducted

  • In Favour of Assessee
  • Citation Number : TS-351-ITAT-2021(Mum)
  • Tax Payer : Tata Realty and Infrastructure Limited
Income tax Appellate Tribunal

ITAT: ITAT: Upholds revisionary order u/s 263, finds omission by AO to consider stamp value of property sold

  • In Favour of Revenue
  • Citation Number : TS-340-ITAT-2021(SUR)
  • Tax Payer : Mehulbhai Durlabhjibhai Vithalani
Income tax Appellate Tribunal

ITAT: Grants set-off of speculative losses on money market, STCL on bond transactions with Harshad Mehta

  • In Favour of Assessee
  • Citation Number : TS-334-ITAT-2021(Mum)
  • Tax Payer : Cascade Holdings Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Bharati Axa's reassessment invalid for furnishing incomplete reasons, improper sanction u/s 151

  • In Favour of Assessee
  • Citation Number : TS-355-ITAT-2021(Mum)
  • Tax Payer : Bharti Axa Life Insurance Company Ltd
Income tax Appellate Tribunal

ITAT: Non-consideration of non-jurisdictional decisions does not render order 'erroneous'; Dismisses MA

  • In Favour of Revenue
  • Citation Number : TS-353-ITAT-2021(Mum)
  • Tax Payer : Gateway Terminals India Pvt Ltd
High Court

HC: Stays assessment based on 132(4) statement partly provided to Assessee

  • In Favour of None/NA
  • Citation Number : TS-354-HC-2021(DEL)
  • Tax Payer : PARVIN KUMAR BATTA
Income tax Appellate Tribunal

ITAT: Income from transfer of redeveloped property, taxable as business income; Rejects Sec.43CB invocation pre-2017

  • In Favour of Assessee
  • Citation Number : TS-358-ITAT-2021(Mum)
  • Tax Payer : Trident Estate Private Ltd
High Court

HC: HC: Failure to retrieve appeal records by Revenue, no ground for rejection of VsV application

  • In Favour of Assessee
  • Citation Number : TS-350-HC-2021(DEL)
  • Tax Payer : NALWA INVESTMENTS LIMITED
High Court

HC: Application before ITSC supplemented by additional income disclosures non-maintainable u/s 245C; Quashes settlement

  • In Favour of Revenue
  • Citation Number : TS-357-HC-2021(MAD)
  • Tax Payer : Sri Krishna Tiles and Potteries (Madras) Pvt Ltd
Authority for Advance Rulings

AAR: Reimbursement of obligatory payments for expatriates, not taxable as FTS; Distinguishes Centrica Offshore

  • In Favour of Assessee
  • Citation Number : TS-755-AAR-2020
  • Tax Payer : CTBT Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows exemption u/s 10(34) to Bajaj's trusts not availing Sec. 11 benefit for AY 2014-15

  • In Favour of Assessee
  • Citation Number : TS-348-ITAT-2021(Mum)
  • Tax Payer : Shekhar Bajaj Charitable Trust
Income tax Appellate Tribunal

ITAT: Upholds exemption u/s 10(34) in spite of assessee eligible for exemption u/s 11

  • In Favour of Assessee
  • Citation Number : TS-352-ITAT-2021(Mum)
  • Tax Payer : Shishir Bajaj Charitable Trust
High Court

HC: Holds adjudication under Benami Law time barred, order despatched after expiry of limitation u/s 26(7)

  • In Favour of Assessee
  • Citation Number : TS-349-HC-2021(MAD)
  • Tax Payer : Advance Infradevelopers Pvt. Ltd.