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Rulings ( 15464 results )

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Income tax Appellate Tribunal

ITAT: Allows deduction for 'education cess', follows Bombay HC Sesa Goa ruling

  • In Favour of Assessee
  • Citation Number : TS-326-ITAT-2020(Kol)
  • Tax Payer : Philips India Limited
Income tax Appellate Tribunal

ITAT:Trust eligible to claim set-off of previous years brought forward losses against present year income

  • In Favour of Assessee
  • Citation Number : TS-325-ITAT-2020(DEL)
  • Tax Payer : Dr. Bhai Mohan Singh Foundation
High Court

HC:Directs assessee-deductor to follow '6-step' procedure for claiming 'excess TDS' refund

  • In Favour of Both, Partially
  • Citation Number : TS-324-HC-2020(DEL)
  • Tax Payer : Clean Wind Power Kurnool Private Limited
Income tax Appellate Tribunal

ITAT: Rejects 'retrospective' GAAR invocation for disregarding Court approved subsidiary-amalgamation; Allows loss set-off

  • In Favour of Assessee
  • Citation Number : TS-323-ITAT-2020(Kol)
  • Tax Payer : JCT Limited
Income tax Appellate Tribunal

ITAT:NCPI's e-payment facilities help meeting 'cash-less' economy objective; Qualifies as 'charitable activity'

  • In Favour of Assessee
  • Citation Number : TS-322-ITAT-2020(Mum)
  • Tax Payer : National Payments Corporation of India
High Court

HC: Holds interest u/s. 234B,234C not leviable w.r.t MAT liability in pre-Rolta period

  • In Favour of Assessee
  • Citation Number : TS-321-HC-2020(BOM)
  • Tax Payer : Mangalore Refinery & Petrochemicals Ltd
Income tax Appellate Tribunal

ITAT:Non-furnishing of financials no ground for rejecting Sec. 12AA registration to Bar Council

  • In Favour of Assessee
  • Citation Number : TS-320-ITAT-2020(DEL)
  • Tax Payer : Bar Council of Delhi
Income tax Appellate Tribunal

ITAT:Allows MAT credit reduction vide rectification order u/s. 154; Rejects assessee's 'debatable issue' plea

  • In Favour of Revenue
  • Citation Number : TS-319-ITAT-2020(DEL)
  • Tax Payer : Fiserv India Private Limited
Income tax Appellate Tribunal

ITAT:Allows set-off of loss from hotel unit, LLCs in USA against salary earned in India

  • In Favour of Assessee
  • Citation Number : TS-318-ITAT-2020(DEL)
  • Tax Payer : Sh. Rohit Kapur
Income tax Appellate Tribunal

ITAT:Rejects Sec.50C invocation w.r.t sale of property engulfed in litigation

  • In Favour of Assessee
  • Citation Number : TS-317-ITAT-2020(HYD)
  • Tax Payer : Vanaja T. Nair
Income tax Appellate Tribunal

ITAT:Extension for special audit granted by CIT, invalid; Holds assessment as 'void ab initio'

  • In Favour of Assessee
  • Citation Number : TS-316-ITAT-2020(DEL)
  • Tax Payer : Soul Space Projects Ltd
Supreme Court

SC: Dismisses Revenue's SLP against Real-estate developer's LTCG claim on land-sale

  • In Favour of Assessee
  • Citation Number : TS-315-SC-2020
  • Tax Payer : Jogani And Dialani Land Developers And Builders
Income tax Appellate Tribunal

ITAT:Deletes addition u/s. 68 sans requisite approval for conversion of 'limited scrutiny' to 'complete scrutiny'

  • In Favour of Assessee
  • Citation Number : TS-314-ITAT-2020(GAU)
  • Tax Payer : Shri Prabir Das
High Court

HC: Revenue can't withhold 'admitted' refund u/s. 245, directs release of Rs.833 Cr refund to Voda-Idea

  • In Favour of Assessee
  • Citation Number : TS-313-HC-2020(BOM)
  • Tax Payer : Vodafone Idea Limited
Income tax Appellate Tribunal

ITAT: Upholds reopening based on investigation wing report, but deletes 'bogus LTCG' addition on merits

  • In Favour of Both, Partially
  • Citation Number : TS-312-ITAT-2020(DEL)
  • Tax Payer : Shri Suresh Kumar Agarwal
Income tax Appellate Tribunal

ITAT:No TDS on rent paid to co-owners if individual share doesn't exceed Sec. 194-I threshold

  • In Favour of Assessee
  • Citation Number : TS-311-ITAT-2020(Ind)
  • Tax Payer : M.P. Warehousing & Logistics Corporation
Income tax Appellate Tribunal

ITAT:Directs AO to consider assessee's FTC claim on Sec. 10A income following Wipro ruling

  • In Favour of Assessee
  • Citation Number : TS-310-ITAT-2020(DEL)
  • Tax Payer : HCL Comnet Systems and Services Ltd
Income tax Appellate Tribunal

ITAT:NR's explanation of cash deposit in NRO a/c, plausible; Deletes Sec.69 addition

  • In Favour of Assessee
  • Citation Number : TS-309-ITAT-2020(JPR)
  • Tax Payer : Rajesh Chadha
Income tax Appellate Tribunal

ITAT:Letter disputing stamp duty valuation of property doesn't invalidate DVO reference u/s. 50C(2)(b)

  • In Favour of Assessee
  • Citation Number : TS-308-ITAT-2020(Bang)
  • Tax Payer : Benedicta Mary Mendonce
Income tax Appellate Tribunal

ITAT:Quashes TDS default proceedings u/s.201(1)/(1A); Cites company's 'bonafide' estimation of employees' salary

  • In Favour of Assessee
  • Citation Number : TS-307-ITAT-2020(Bang)
  • Tax Payer : Central Silk Board