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Rulings ( 15455 results )

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Authority for Advance Rulings

AAR: No bar from approaching Authority on service-fee taxability despite identical receipts offered to tax earlier

  • In Favour of Assessee
  • Citation Number : TS-82-AAR-2021
  • Tax Payer : Centrient Pharmaceuticals
High Court

HC: HC: Imposes cost of Rs. 50,000 on officer for filing belated appeal below CBDT's appeal-filing limit

  • In Favour of Assessee
  • Citation Number : TS-81-HC-2021(CAL)
  • Tax Payer : Indian Roadways Corp ltd
Income tax Appellate Tribunal

ITAT: Restores Tata Chemicals’ eligibility of deduction u/s. 80IB on fertilizer subsidy & sales tax remission

  • In Favour of None/NA
  • Citation Number : TS-80-ITAT-2021(Mum)
  • Tax Payer : Tata Chemicals Limited
Income tax Appellate Tribunal

ITAT: CIT(A) bound to decide alternative grounds of appeal raised by Assessee

  • In Favour of Assessee
  • Citation Number : TS-48-ITAT-2021(Mum)
  • Tax Payer : Tanna Builders Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Allows set-off of loss/expenditure against income added u/s 68 for pre-2017 period; Cites CBDT circular

  • In Favour of Assessee
  • Citation Number : TS-79-ITAT-2021(Kol)
  • Tax Payer : M/s Inter State Oil Carrier Ltd
Income tax Appellate Tribunal

ITAT: Confirms Sec.69A addition for cash deposits during demonetization, rejects ‘matrimonial dispute settlement’ plea

  • In Favour of Revenue
  • Citation Number : TS-67-ITAT-2021(DEL)
  • Tax Payer : Leela Devi
Income tax Appellate Tribunal

ITAT: Reassessment of connected transaction not allowable once basis of reopening found invalid

  • In Favour of Assessee
  • Citation Number : TS-70-ITAT-2021(JPR)
  • Tax Payer : Sheela Yogi
Income tax Appellate Tribunal

ITAT: Protective assessment based on legal ownership of firm holding unaccounted stock, unsustainable

  • In Favour of Assessee
  • Citation Number : TS-77-ITAT-2021(CHNY)
  • Tax Payer : Raju P. Mehta
Income tax Appellate Tribunal

ITAT: Date of valuation, not date of furnishing valuation report, relevant u/s 56(2)(viib)

  • In Favour of Assessee
  • Citation Number : TS-76-ITAT-2021(CHNY)
  • Tax Payer : Sakthi Textiles Ltd
High Court

HC: Restrains coercive action pending CBDT’s decision on representation seeking amendment in ITR-utility

  • In Favour of Assessee
  • Citation Number : TS-75-HC-2021(BOM)
  • Tax Payer : S.K.Ventures
Income tax Appellate Tribunal

ITAT: Flat booking equivalent to construction of house; Applies extended 3 years timeline to grant Sec.54 benefit

  • In Favour of Assessee
  • Citation Number : TS-74-ITAT-2021(DEL)
  • Tax Payer : Harminder Kaur
High Court

HC: Sec. 50C doesn't apply to sale of ‘rights in land’; Reverses ITAT

  • In Favour of Assessee
  • Citation Number : TS-73-HC-2021(KAR)
  • Tax Payer : V. S. Chandrashekar
Income tax Appellate Tribunal

ITAT: Confirms levy of fees u/s 234E on belated TDS returns pertaining to pre-Jun'15 period

  • In Favour of Both, Partially
  • Citation Number : TS-72-ITAT-2021(JPR)
  • Tax Payer : Special Judge Court SC/ST (Prevention of Atrocities Cases)
High Court

HC: Stays entire demand; Finds addition based on untested, uncorroborated statements during search

  • In Favour of Assessee
  • Citation Number : TS-71-HC-2021(BOM)
  • Tax Payer : Dilipkumar P. Chheda
Income tax Appellate Tribunal

ITAT: Allows Rs.108Cr. as STCL on forfeiture of share-warrants despite acknowledging Assessee as 'conduit'

  • In Favour of Assessee
  • Citation Number : TS-69-ITAT-2021(DEL)
  • Tax Payer : Azalea Infrastructure Pvt Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Treats income from sale of foreign subsidiaries' shares by United Spirits as LTCG

  • In Favour of Assessee
  • Citation Number : TS-68-ITAT-2021(Bang)
  • Tax Payer : United Spirits Limited
Income tax Appellate Tribunal

ITAT: Holds ‘concessionare rights‘ eligible for claiming depreciation as intangible asset

  • In Favour of Assessee
  • Citation Number : TS-65-ITAT-2021(HYD)
  • Tax Payer : Godhra Expressways Private Ltd
Income tax Appellate Tribunal

ITAT: Upholds accrual of income from film making at various stages of production

  • In Favour of Assessee
  • Citation Number : TS-66-ITAT-2021(Kol)
  • Tax Payer : Rising Sun Films Private Limited
Income tax Appellate Tribunal

ITAT: Remits issue on DDT refund for NR-shareholders, directs AO to examine assessee's beneficial DTAA-rate claim

  • In Favour of Assessee
  • Citation Number : TS-60-ITAT-2021(Mum)
  • Tax Payer : Asian Paints Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Compensation from Dr. Reddy’s for pre-closure of contract manufacturing agreement, not taxable u/s. 28(va)(a)

  • In Favour of Assessee
  • Citation Number : TS-64-ITAT-2021(CHNY)
  • Tax Payer : Sai Mirra Innopharm Private Limited