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Rulings ( 15461 results )

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Income tax Appellate Tribunal

ITAT: Allows Rs. 4000 cr. STCL carry forward to Goldman Sachs; Quashes set-off against 'exempt' capital gains

  • In Favour of Assessee
  • Citation Number : TS-496-ITAT-2020(Mum)
  • Tax Payer : Goldman Sachs Investments (Mauritius) Limited
Income tax Appellate Tribunal

ITAT:Concealment penalty not attracted on 'bogus purchases' addition based on 'estimation'

  • In Favour of Assessee
  • Citation Number : TS-495-ITAT-2020(Mum)
  • Tax Payer : Ehara Engineering Pvt. Ltd
High Court

HC:Raps Tribunal for repeatedly remanding TP-issues resulting in 'shuttle game' between assessee-Revenue

  • In Favour of Assessee
  • Citation Number : TS-494-HC-2020(MAD)
  • Tax Payer : Madura Coats Pvt Ltd
Income tax Appellate Tribunal

ITAT:Sec. 143(2) notice limitation period commences from original return date, not defective return correction date

  • In Favour of Assessee
  • Citation Number : TS-493-ITAT-2020(Bang)
  • Tax Payer : Sindhu Cargo Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Date of agreement to sell, not sale deed relevant for determining period of holding; Allows LTCG claim

  • In Favour of Assessee
  • Citation Number : TS-492-ITAT-2020(Kol)
  • Tax Payer : Ashok Behl
Income tax Appellate Tribunal

ITAT: Addition made merely on basis of Whatsapp messages, unsustainable

  • In Favour of Assessee
  • Citation Number : TS-491-ITAT-2020(VIZ)
  • Tax Payer : Shri Manchukonda Shyam
Income tax Appellate Tribunal

ITAT:AO not obliged to supply reasons for reopening, when not sought by assessee

  • In Favour of Revenue
  • Citation Number : TS-490-ITAT-2020(JPR)
  • Tax Payer : Malti Khandelwal
Income tax Appellate Tribunal

ITAT:Directs AO to examine depreciation claim on 'customer contracts' acquired under slump-sale agreement

  • In Favour of Assessee
  • Citation Number : TS-489-ITAT-2020(Mum)
  • Tax Payer : Demag Delaval Industries Turbomachinery Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Sec. 56(2)(vii)(c) inapplicable in case of proportionate allotment of additional shares

  • In Favour of Assessee
  • Citation Number : TS-488-ITAT-2020(JPR)
  • Tax Payer : Veena Goyal
Income tax Appellate Tribunal

ITAT:HDFC Sales' year-end provision for expenses, not ad-hoc; Disallowance u/s.37 or Sec.40(a)(ia), impermissible

  • In Favour of Assessee
  • Citation Number : TS-487-ITAT-2020(Mum)
  • Tax Payer : HDFC Sales Pvt. Ltd
High Court

HC:Additional FSI eligible for depreciation at rate applicable to buildings and not intangibles

  • In Favour of Both, Partially
  • Citation Number : TS-486-HC-2020(BOM)
  • Tax Payer : V.Hotels Limited
High Court

HC:Tiger Global's AAR challenge raises 'substantial questions of law'; Posts matter for Jan'21 hearing

  • In Favour of Assessee
  • Citation Number : TS-485-HC-2020(DEL)
  • Tax Payer : TIGER GLOBAL INTERNATIONAL III HOLDINGS
Income tax Appellate Tribunal

ITAT:Construction of residential house on 'commercial plot' eligible for Sec.54F benefit

  • In Favour of Assessee
  • Citation Number : TS-484-ITAT-2020(JPR)
  • Tax Payer : Sarita Devi Garg
Income tax Appellate Tribunal

ITAT:Vedanta not eligible for balance additional depreciation u/s. 32(1)(iia) in succeeding year pre- 2015 amendment

  • In Favour of Revenue
  • Citation Number : TS-483-ITAT-2020(DEL)
  • Tax Payer : Vedanta Ltd
Foreign Court

FC: Italian Advance Tax Ruling: Place of vesting of ESOP, not exercise relevant; Upholds Swiss resident's ESOP taxability in Italy

  • In Favour of Revenue
  • Citation Number : TS-727-FC-2020(ITL)
  • Tax Payer : Agenzia Entrate
Income tax Appellate Tribunal

ITAT: Indian agents earning meagre income from Mauritian Shipping co. don't constitute DAPE

  • In Favour of Assessee
  • Citation Number : TS-482-ITAT-2020(Mum)
  • Tax Payer : Overseas Transport Co. Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition u/s. 68 for 'demonetisation' period; Acknowledges jeweller's 'unrecorded cash dealings'

  • In Favour of Assessee
  • Citation Number : TS-481-ITAT-2020(JPR)
  • Tax Payer : Shri Nawal Kishore Soni
High Court

HC:Reverses ITAT; Allows EOU units' losses set-off against DTA unit profits during tax holiday period

  • In Favour of Assessee
  • Citation Number : TS-480-HC-2020(KAR)
  • Tax Payer : Karle International Private Ltd
Income tax Appellate Tribunal

ITAT:Payments to NR co. for 'procuring orders' not FTS; Rejects TDS liability u/s. 195

  • In Favour of Assessee
  • Citation Number : TS-479-ITAT-2020(Ind)
  • Tax Payer : Snap Computer Systems Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Furnishing of 'completion certificate' for claiming Sec.80IB(10) deduction, not mandatory; Grants relief to developer

  • In Favour of Assessee
  • Citation Number : TS-478-ITAT-2020(PUN)
  • Tax Payer : Kaiser Jamil Khan