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Rulings ( 15468 results )

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Income tax Appellate Tribunal

ITAT:Denies immunity from penalty levy despite no specific charge in penalty notice

  • In Favour of Revenue
  • Citation Number : TS-55-ITAT-2020(Rjt)
  • Tax Payer : Ajay Salt & Chemicals
Income tax Appellate Tribunal

ITAT:Upholds assessee's status as Trust, not AOP; Accepts taxation of income in sole-beneficiary's hands

  • In Favour of Assessee
  • Citation Number : TS-54-ITAT-2020(Mum)
  • Tax Payer : IL And Orix Trust
High Court

HC:Imposes cost to discourage 'unwarranted search action' ; Directs return of seized jewellery

  • In Favour of Assessee
  • Citation Number : TS-53-HC-2020(DEL)
  • Tax Payer : Khem Chand Mukim
High Court

HC:Relegates Deepak Kochhar to CIT(A), grants 'double' interim stay over Rs.394 cr share premium addition

  • In Favour of Both, Partially
  • Citation Number : TS-52-HC-2020(BOM)
  • Tax Payer : Deepak Kochhar
High Court

HC:Karnataka HC agrees with Bombay HC, MAT inapplicable to banking companies

  • In Favour of Assessee
  • Citation Number : TS-51-HC-2020(KAR)
  • Tax Payer : ING Vysya Bank Limited
Income tax Appellate Tribunal

ITAT:Compensation, corpus received by flat-owner under redevelopment, assessable as 'Capital Gains'

  • In Favour of Assessee
  • Citation Number : TS-50-ITAT-2020(Mum)
  • Tax Payer : Pradyot B. Borkar
Income tax Appellate Tribunal

ITAT:Slaps Rs.10,000 cost on taxpayer for adopting dilly-dally” approach in pursuing appeal before CIT(A)

  • In Favour of Both, Partially
  • Citation Number : TS-49-ITAT-2020(Ahd)
  • Tax Payer : Deschem Technologies Resources Pvt. Ltd
Income tax Appellate Tribunal

ITAT:'Non-compete' compensation received upon resignation, not 'profit in lieu of salary'

  • In Favour of Assessee
  • Citation Number : TS-48-ITAT-2020(Mum)
  • Tax Payer : Shri Sunderraj Srinivasan
Income tax Appellate Tribunal

ITAT:Employer cant escape from both - FBT & TDS liabilities on free electricity supply to employees

  • In Favour of Revenue
  • Citation Number : TS-47-ITAT-2020(JAB)
  • Tax Payer : Madhya Pradesh Poorv Kshetra Vidyut Vitran Co. Ltd
Income tax Appellate Tribunal

ITAT:Allows taxpayer's 'further loss' claim vide revised return; Rejects AO's Sec.80 invocation

  • In Favour of Assessee
  • Citation Number : TS-46-ITAT-2020(Mum)
  • Tax Payer : Marks & Spencer Reliance India Pvt.Ltd
Income tax Appellate Tribunal

ITAT:Upholds FTS taxability for IT services income linked to 'royalty'; 'Make-available' test inapplicable

  • In Favour of Revenue
  • Citation Number : TS-45-ITAT-2020(Mum)
  • Tax Payer : Aktiebolaget SKF
High Court

HC:Grants charity registration to TPA association providing health & insurance facilities to 'general public'

  • In Favour of Assessee
  • Citation Number : TS-44-HC-2020(DEL)
  • Tax Payer : Association Of Third Party Administrators
Income tax Appellate Tribunal

ITAT:Admonishes CIT(A) for hearing appeals beyond office hours on daily basis”

  • In Favour of Both, Partially
  • Citation Number : TS-43-ITAT-2020(CHNY)
  • Tax Payer : Shri Shanmugam Senthilkumar
Income tax Appellate Tribunal

ITAT:Gives effect to Third Member order, allows admission of additional evidence

  • In Favour of Assessee
  • Citation Number : TS-42-ITAT-2020(Bang)
  • Tax Payer : Shri K Mahesh Kumar
High Court

HC:Denies Sec.54F benefit in respect of newly constructed house in mother's name

  • In Favour of Revenue
  • Citation Number : TS-41-HC-2020(BOM)
  • Tax Payer : Sanjay L. Sonavane
Income tax Appellate Tribunal

ITAT:No LTCG understatement on share-sale to fellow director at face-value based on 'mutual understanding'

  • In Favour of Assessee
  • Citation Number : TS-840-ITAT-2019(Ahd)
  • Tax Payer : Shri Rakesh Bhikhabhai Shah
Income tax Appellate Tribunal

ITAT:Sec.43A not applicable to forex utilisation for acquisition of assets in India

  • In Favour of Assessee
  • Citation Number : TS-40-ITAT-2020(PUN)
  • Tax Payer : Hueco Electronics (I) Pvt. Ltd
High Court

HC: Upholds ITAT order holding income from operation of shopping mall as business income

  • In Favour of Assessee
  • Citation Number : TS-39-HC-2020(BOM)
  • Tax Payer : City Centre Mall Nashik Pvt. Ltd
Income tax Appellate Tribunal

ITAT:No TDS u/s. 195 on employees' participation fees for foreign conferences /seminars

  • In Favour of Assessee
  • Citation Number : TS-38-ITAT-2020(Mum)
  • Tax Payer : Roche Diagnostics India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Trust entitled to carry forward excess income application to later years u/s.11

  • In Favour of Assessee
  • Citation Number : TS-37-ITAT-2020(DEL)
  • Tax Payer : Improvement Trust Fatehabad