Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15452 results )

Filters
High Court

HC: Quashes faceless assessment order passed without considering Assessee's objections; Directs personal hearing

  • In Favour of Assessee
  • Citation Number : TS-347-HC-2021(DEL)
  • Tax Payer : KBB Nuts Private Limited
Authority for Advance Rulings

AAR: Rejects application over taxability of USD 4.2Bn indirect transfer as tax-avoidant, non-maintainable

  • In Favour of Revenue
  • Citation Number : TS-860-AAR-2019
  • Tax Payer : Capex Com Ltd
High Court

HC: HC: Finds appeal dismissal "in limine", covered by VsV FAQ 61; Applies doctrine of "relation back"

  • In Favour of Assessee
  • Citation Number : TS-346-HC-2021(DEL)
  • Tax Payer : Bharat Bhushan Jindal
Income tax Appellate Tribunal

ITAT: ITAT: CIT(E) cannot reject application u/s 12A for 'bonafide' failure in return-filing for earlier years

  • In Favour of Assessee
  • Citation Number : TS-339-ITAT-2021(HYD)
  • Tax Payer : Jawaharlal Nehru Technological University
Income tax Appellate Tribunal

ITAT: Technical assistance to AAI for air traffic flow management not FTS

  • In Favour of Assessee
  • Citation Number : TS-345-ITAT-2021(DEL)
  • Tax Payer : Airports Authority of India
Income tax Appellate Tribunal

ITAT: ITAT: New unit set up to expand, benefit from new tax regime not splitting-up/reconstruction u/s 80IC

  • In Favour of Assessee
  • Citation Number : TS-332-ITAT-2021(CHNY)
  • Tax Payer : Pool Thevar Marimuthu
Income tax Appellate Tribunal

ITAT: Carve-out in CBDT Circular on monetary limits inapplicable on inputs from Sales Tax Department

  • In Favour of Assessee
  • Citation Number : TS-331-ITAT-2021(Mum)
  • Tax Payer : Stripco Springs Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants Sec.54B deduction despite non-registration of new agricultural land; Rejects invocation of Sec.50C

  • In Favour of Assessee
  • Citation Number : TS-326-ITAT-2021(SUR)
  • Tax Payer : Suresh Dhulabhai Patel
Income tax Appellate Tribunal

ITAT: ITAT: Directs Revenue to consider value determined by DVO u/s 50C against 'higher' guideline value

  • In Favour of Revenue
  • Citation Number : TS-336-ITAT-2021(CHNY)
  • Tax Payer : G.Sampath
Income tax Appellate Tribunal

ITAT: Allows deduction of payment to doctors in lieu of rent-free premises u/s 37

  • In Favour of Assessee
  • Citation Number : TS-337-ITAT-2021(HYD)
  • Tax Payer : Eyegear Optics India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Deloitte's interest-free advances to group concerns for commercial expediency, deletes proportionate interest disallowance

  • In Favour of Assessee
  • Citation Number : TS-335-ITAT-2021(Ahd)
  • Tax Payer : Deloitee Haskins and Sells
Income tax Appellate Tribunal

ITAT: Deletes penalty u/s 271C for Wipro GE for failure to deduct tax on year-end provisions

  • In Favour of Assessee
  • Citation Number : TS-329-ITAT-2021(Bang)
  • Tax Payer : Wipro GE Healthcare Pvt.Ltd
Authority for Advance Rulings

AAR: AAR: Application filed after issuance of notice u/s 142(1), barred u/s 245R(2); Follows Hyosung Corp.

  • In Favour of Revenue
  • Citation Number : TS-341-AAR-2021
  • Tax Payer : Whessoe Engineering Limited
High Court

HC: Sets aside faceless assessment order; Directs Revenue to facilitate receipt of Assessee's submission on portal

  • In Favour of Assessee
  • Citation Number : TS-343-HC-2021(MAD)
  • Tax Payer : Magick Woods Exports Private Limited
Income tax Appellate Tribunal

ITAT: Directs Revenue to consider India-Thailand DTAA over claim of DDT refund

  • In Favour of Assessee
  • Citation Number : TS-338-ITAT-2021(Mum)
  • Tax Payer : ITD Cementation India Ltd
Income tax Appellate Tribunal

ITAT: Sets aside addition u/s 69 for “unauthorised” cash deposits; Reprimands Revenue for “extreme lack of responsibility”

  • In Favour of Assessee
  • Citation Number : TS-333-ITAT-2021(CHANDI)
  • Tax Payer : Ashok Kumar
Income tax Appellate Tribunal

ITAT: Deletes addition of share premium u/s 68 for newly operational company; Finds business activities justifiable

  • In Favour of Assessee
  • Citation Number : TS-323-ITAT-2021(PUN)
  • Tax Payer : Mahalaxmi TMT Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rentals from letting out factory building, taxable as house property income

  • In Favour of Assessee
  • Citation Number : TS-330-ITAT-2021(Bang)
  • Tax Payer : Vectra Advanced Engineering Private Limited
Income tax Appellate Tribunal

ITAT: Extends stay on Vodafone Idea's outstanding demand; Cites recent SC ruling in Pepsi Foods

  • In Favour of Assessee
  • Citation Number : TS-328-ITAT-2021(Mum)
  • Tax Payer : Vodafone Idea Ltd
Income tax Appellate Tribunal

ITAT: Holds activity of growing and exporting mangos as ‘agricultural activity’; Grants exemption u/s 10

  • In Favour of Assessee
  • Citation Number : TS-327-ITAT-2021(CHNY)
  • Tax Payer : Prabhu Dhananjayan