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Rulings ( 15454 results )

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Income tax Appellate Tribunal

ITAT: Refundable Security Deposit not consideration for transfer; Not liable for TDS u/s 194-IA

  • In Favour of Assessee
  • Citation Number : TS-126-ITAT-2021(Bang)
  • Tax Payer : Prestige Estates Projects Ltd
High Court

HC: Holds share-valuation, question of fact; Restrains interfering unless demonstrably wrong

  • In Favour of Assessee
  • Citation Number : TS-125-HC-2021(DEL)
  • Tax Payer : Cinestaan Entertainment Pvt Ltd
Income tax Appellate Tribunal

ITAT: Uber India, mere remitter to driver-partners of Uber BV; Not liable for TDS u/s 194C

  • In Favour of Assessee
  • Citation Number : TS-123-ITAT-2021(Mum)
  • Tax Payer : Uber India Systems Private Limited
Income tax Appellate Tribunal

ITAT: Holds revisionary proceedings on Deutsche invalid, CIT remitted to AO without conclusion

  • In Favour of Assessee
  • Citation Number : TS-91-ITAT-2021(Mum)
  • Tax Payer : Deutsche Investments India Pvt Ltd
Income tax Appellate Tribunal

ITAT: LIC not assessee-in-default, TDS failure u/s 192 on Cash Medical Benefit bona fide

  • In Favour of Assessee
  • Citation Number : TS-121-ITAT-2021(Bang)
  • Tax Payer : Life Insurance Corporation Of India
Income tax Appellate Tribunal

ITAT: Penalty based on inputs from Sales Tax Department not excepted from Tax Effect Circular

  • In Favour of Assessee
  • Citation Number : TS-116-ITAT-2021(Mum)
  • Tax Payer : Air Vision Technologies
Income tax Appellate Tribunal

ITAT: Eschews ‘superficial’ approach while deciding refund claim over foreign taxes, distinguishes Wipro's ratio

  • In Favour of Revenue
  • Citation Number : TS-118-ITAT-2021(Mum)
  • Tax Payer : Bank of India
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Medical Council’s prohibition of freebies to doctors inapplicable to pharma cos.; Allowable u/s 37

  • In Favour of Assessee
  • Citation Number : TS-107-ITAT-2021(CHNY)
  • Tax Payer : ICARUS Health Care P Ltd
Income tax Appellate Tribunal

ITAT: Allows write-off of unutilized input tax credit written off related u/s 37

  • In Favour of Assessee
  • Citation Number : TS-113-ITAT-2021(CHNY)
  • Tax Payer : FIH India Private Limited
Income tax Appellate Tribunal

ITAT: Disallowance by CIT(A) on reasons different than AO's, violates Assessee's right of 'Limited Finality'

  • In Favour of Assessee
  • Citation Number : TS-115-ITAT-2021(DEL)
  • Tax Payer : Energy Infratech Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rejection of share-valuation on differences in projected and actual figures, unjustified

  • In Favour of Assessee
  • Citation Number : TS-114-ITAT-2021(DEL)
  • Tax Payer : Rockland Diagnostics Services Pvt. Ltd
Authority for Advance Rulings

AAR: Fees paid by LG for advertising, marketing in ICC events, not 'Royalty'; Follows PILCOM

  • In Favour of Both, Partially
  • Citation Number : TS-111-AAR-2021
  • Tax Payer : LG Electronics India Private Ltd
Income tax Appellate Tribunal

ITAT: Allows discount on ESOP to Mahindra Lifespace u/s 37(1); Follows Biocon

  • In Favour of Assessee
  • Citation Number : TS-112-ITAT-2021(Mum)
  • Tax Payer : Mahindra Lifespace Developers Ltd
Income tax Appellate Tribunal

ITAT: Holds interest on loans granted by Trust engaged in micro-financing akin to commercial banks; Grants exemption u/s 11

  • In Favour of Assessee
  • Citation Number : TS-110-ITAT-2021(Bang)
  • Tax Payer : Janodaya Trust
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 68 on unexplained cash deposit; Bank account not part of 'Books'

  • In Favour of Assessee
  • Citation Number : TS-109-ITAT-2021(JPR)
  • Tax Payer : Vishan Swaroop Gupta
Supreme Court

SC: Payments for software not taxable as royalty; TDS liability subject to treaty benefits

  • In Favour of Assessee
  • Citation Number : TS-106-SC-2021
  • Tax Payer : Engineering Analysis Centre of Excellence Private Limited
High Court

HC: Standalone statement recorded during search cannot form basis of assessment u/s 153A

  • In Favour of Assessee
  • Citation Number : TS-105-HC-2021(DEL)
  • Tax Payer : Anand Kumar Jain (HUF)
Income tax Appellate Tribunal

ITAT: Holds assessee’s ill-health and consultant's misrepresentation sufficient to invoke Rule 24 of ITAT Rules

  • In Favour of Assessee
  • Citation Number : TS-104-ITAT-2021(Ahd)
  • Tax Payer : Rameshbhai V. Prajapati
Income tax Appellate Tribunal

ITAT: Year of possession of built-up area, not execution of JDA, relevant for transfer u/s 2(47)

  • In Favour of Both, Partially
  • Citation Number : TS-94-ITAT-2021(Bang)
  • Tax Payer : N. A. Haris
Income tax Appellate Tribunal

ITAT: Deletes 50% profit attribution to subsidiary PE; Finds commission paid at ALP

  • In Favour of Assessee
  • Citation Number : TS-103-ITAT-2021(DEL)
  • Tax Payer : Ricardo UK Limited