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Rulings ( 15461 results )

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Supreme Court

SC: Issues notice on BoB's SLP against Karnataka HC order limiting bad-debt provision u/s 36(1)(viia) as per books

  • In Favour of Assessee
  • Citation Number : TS-10-SC-2021
  • Tax Payer : Bank of Baroda
Supreme Court

SC: Dismisses SLP against Bombay HC order on taxing share premium u/s 68 in Aditya Birla Telecom

  • In Favour of Assessee
  • Citation Number : TS-9-SC-2021
  • Tax Payer : Aditya Birla Telecom Ltd
Supreme Court

SC: Schedules Revenue's appeal against Sahara India on applicability of Sec. 269SS for early hearing in March

  • In Favour of Assessee
  • Citation Number : TS-8-SC-2021
  • Tax Payer : Sahara India Financial Corporation Ltd.
Supreme Court

SC: Dismisses SLP against Delhi HC order quashing reassessment proceedings in BPTP's case

  • In Favour of Assessee
  • Citation Number : TS-7-SC-2021
  • Tax Payer : BPTP Limited
Income tax Appellate Tribunal

ITAT: CSR vis-a-vis Sec. 80G - Remits the matter for verification of sum donated

  • In Favour of Assessee
  • Citation Number : TS-6-ITAT-2021(Bang)
  • Tax Payer : FNF India Private Ltd
High Court

HC: Covid-19 justifies further extension of due-dates; Directs CBDT to take "appropriate decision" by Jan 12

  • In Favour of Assessee
  • Citation Number : TS-5-HC-2021(GUJ)
  • Tax Payer : All Gujarat Federation Of Tax Consultants
Income tax Appellate Tribunal

ITAT: Monetary recognition of Maninder Singh's contribution to Indian cricket by BCCI not taxable u/s 56(2)(vii)

  • In Favour of Assessee
  • Citation Number : TS-3-ITAT-2021(DEL)
  • Tax Payer : Maninder Singh
Income tax Appellate Tribunal

ITAT: ITAT: Deletes 40(a)(ia) disallowance on provisions for expense allocated in subsequent AY, applies matching concept

  • In Favour of Assessee
  • Citation Number : TS-711-ITAT-2020(Mum)
  • Tax Payer : Sonata Information Technology Ltd
Income tax Appellate Tribunal

ITAT: Holds set-off of loss from sub-lease 'business' against 'house property income' from sub-leasing, allowable

  • In Favour of Assessee
  • Citation Number : TS-704-ITAT-2020(Mum)
  • Tax Payer : Prolific Consultancy Services (Mumbai) Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Rejects Revenue's insistence on official notifications for invoking MFN under Indo-Swedish treaty

  • In Favour of Assessee
  • Citation Number : TS-4-ITAT-2021(Mum)
  • Tax Payer : SCA Hygiene Products AB
High Court

HC: Classification as agricultural land in revenue records insufficient; Transfer taxable as capital gains

  • In Favour of Revenue
  • Citation Number : TS-710-HC-2020(MAD)
  • Tax Payer : GRK Reddy & Sons (HUF)
Income tax Appellate Tribunal

ITAT: Loss from unit eligible u/s 35AD can be set-off against profit of ineligible but specified business

  • In Favour of Assessee
  • Citation Number : TS-2-ITAT-2021(Mum)
  • Tax Payer : Sarovar Hotels Pvt. Ltd
Foreign Court

FC: Federal Court of Australia : Holds CA guilty of promoting 'tax exploitation scheme' for facilitating unreasonable R&D claims

  • In Favour of Revenue
  • Citation Number : TS-747-FC-2020(AUS)
  • Tax Payer : Bogiatto
Income tax Appellate Tribunal

ITAT: Yashovardhan Birla out of 'wealth-tax' net regarding offshore assets and bank deposits

  • In Favour of Assessee
  • Citation Number : TS-709-ITAT-2020(Mum)
  • Tax Payer : Yashovardhan Birla
Income tax Appellate Tribunal

ITAT: Rejects exemption u/s Sec. 54F on purchase of two houses at different locations pre-2014 amendment

  • In Favour of Revenue
  • Citation Number : TS-707-ITAT-2020(CHNY)
  • Tax Payer : M. S. Amaresan
Income tax Appellate Tribunal

ITAT: Loss from share trading on error trade - loss on business, not speculation

  • In Favour of Assessee
  • Citation Number : TS-708-ITAT-2020(Mum)
  • Tax Payer : CLSA India Private Limited
Income tax Appellate Tribunal

ITAT: Interprets Sec. 240; Sets-off disputed carried forward loss, pending under remanded assessment, in succeeding AYs

  • In Favour of Assessee
  • Citation Number : TS-1-ITAT-2021(Mum)
  • Tax Payer : Shelf Drilling Ron Tappmeyer Limited
Income tax Appellate Tribunal

ITAT: Property's FMV can't be deviated from once accepted in joint-vendor's RoI

  • In Favour of Assessee
  • Citation Number : TS-706-ITAT-2020(JAB)
  • Tax Payer : Vinod Kumar Guru
Income tax Appellate Tribunal

ITAT: Shares independently held by minor, can't be added to father's shareholding for 'deemed dividend' taxation

  • In Favour of Assessee
  • Citation Number : TS-702-ITAT-2020(SUR)
  • Tax Payer : Kamalbhai Jayantilal Shah
Income tax Appellate Tribunal

ITAT: Technical Explanation to India-US DTAA issued by US-IRS, non-binding in nature

  • In Favour of Assessee
  • Citation Number : TS-705-ITAT-2020(Mum)
  • Tax Payer : NGC Network Asia LLC