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Rulings ( 15461 results )

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Income tax Appellate Tribunal

ITAT: No addition u/s 68 for assessee opting for presumptive taxation u/s 44AD

  • In Favour of Assessee
  • Citation Number : TS-703-ITAT-2020(Mum)
  • Tax Payer : Dineshkumar Verma
High Court

HC: Finds search/seizure illegal and violative of right to equality and property; Imposes cost

  • In Favour of Assessee
  • Citation Number : TS-701-HC-2020(TEL)
  • Tax Payer : Mectec
Income tax Appellate Tribunal

ITAT: Advance forfeited against unmaterialized property deal not taxable u/s 56(2)(ix) retrospectively

  • In Favour of Assessee
  • Citation Number : TS-700-ITAT-2020(DEL)
  • Tax Payer : Meera Goyal
Supreme Court

SC: Main order not challenged; SLP against rejection of review by HC non-maintainable

  • In Favour of Assessee
  • Citation Number : TS-699-SC-2020
  • Tax Payer : T.K. David
Foreign Court

FC: Danish Tax Council : Applies 'nationality test' to resolve dual residency under Denmark-Germany DTAA

  • In Favour of Revenue
  • Citation Number : TS-746-FC-2020(DEN)
  • Tax Payer : German resident
Authority for Advance Rulings

AAR: Subscription fee for online scientific database, business income, not royalty

  • In Favour of Assessee
  • Citation Number : TS-696-AAR-2020
  • Tax Payer : Elsevier BV
Authority for Advance Rulings

AAR: Holds indirect transfer of 'partnership interest' not taxable, Explanation 6 to Sec. 9(1)(i) applies retrospectively

  • In Favour of Assessee
  • Citation Number : TS-698-AAR-2020
  • Tax Payer : BV Holdings (USA), LLC
High Court

HC: Invalidates reopening notice issued after quashing of block assessment and revision

  • In Favour of Assessee
  • Citation Number : TS-697-HC-2020(MAD)
  • Tax Payer : Seshasayee Paper & Boards Ltd
Income tax Appellate Tribunal

ITAT: Issues corrigendum to Tata Trust's order, omits certain 'inadvertent' references pertaining to Cyrus Mistry

  • In Favour of Assessee
  • Citation Number : TS-695-ITAT-2020(Mum)
  • Tax Payer : Sir Dorabji Tata Trust
Income tax Appellate Tribunal

ITAT: Holds assessee liable for non-intimation of address change; Upholds reassessment

  • In Favour of Revenue
  • Citation Number : TS-694-ITAT-2020(DEL)
  • Tax Payer : Amarjeet Kaur Bawa
Income tax Appellate Tribunal

ITAT: Net sale consideration exempt u/s 54F when utilised timely despite not depositing under special account

  • In Favour of Assessee
  • Citation Number : TS-693-ITAT-2020(Bang)
  • Tax Payer : Shri Ramaiah Dorairaj
Income tax Appellate Tribunal

ITAT: Being natural guardian-cum-custodian to minor children's property does not confer ownership

  • In Favour of Assessee
  • Citation Number : TS-688-ITAT-2020(Mum)
  • Tax Payer : Asha Arun Gawli
High Court

HC: Bonus shares merely reallocate company's funds; Sec. 56(2)(vii) inapplicable sans 'transfer of property'

  • In Favour of Assessee
  • Citation Number : TS-692-HC-2020(KAR)
  • Tax Payer : DR. RANJAN PAI
Income tax Appellate Tribunal

ITAT: Confirms Rs. 98 lacs addition on jeweler for bogus diamond purchase corroborated by vendor's investigation

  • In Favour of Revenue
  • Citation Number : TS-691-ITAT-2020(HYD)
  • Tax Payer : Karni Jewellers
Income tax Appellate Tribunal

ITAT: Sale of shares at face-value by company to its directors not perquisite u/s 17(2)(iii)

  • In Favour of Assessee
  • Citation Number : TS-687-ITAT-2020(DEL)
  • Tax Payer : J.S. Gujral
High Court

HC: No presumptive taxation benefit u/s 44AD to partner on interest, remuneration from firm; Upholds ITAT

  • In Favour of Revenue
  • Citation Number : TS-690-HC-2020(MAD)
  • Tax Payer : Anandkumar
High Court

HC: Condones delay of 498 days, allows appeal pending rectification, to enable declaration under VsV

  • In Favour of Assessee
  • Citation Number : TS-689-HC-2020(DEL)
  • Tax Payer : HL Malhotra And Company Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Acknowledges Tata's 'charitable' thrust; Blasts Cyrus Mistry's 'unheard' of conduct, explains AO's Rajdharma

  • In Favour of Assessee
  • Citation Number : TS-684-ITAT-2020(Mum)
  • Tax Payer : Sir Dorabji Tata Trust
Income tax Appellate Tribunal

ITAT: Revenue can record reasons for reassessment on material unearthed in search and seizure

  • In Favour of Assessee
  • Citation Number : TS-683-ITAT-2020(DEL)
  • Tax Payer : Shri Vijay Kumar Aggarwal
Foreign Court

FC: Australian Federal Court: Allows transfer of amalgamating Dutch co.'s Australian tax liability applying 'universal succession' principle

  • In Favour of Assessee
  • Citation Number : TS-744-FC-2020(AUS)
  • Tax Payer : La Mancha Group International BV