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Rulings ( 15468 results )

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Income tax Appellate Tribunal

ITAT:DRP can't rule on NR's Treaty benefits entitlement absent variations in 'international transactions'

  • In Favour of Assessee
  • Citation Number : TS-36-ITAT-2020(CHNY)
  • Tax Payer : Regen Renewable Energy Generation Global Limited
High Court

HC:Non-linking with Aadhaar doesn't render PAN in-operative”, pending SC decision in Rojer Mathew's case

  • In Favour of Assessee
  • Citation Number : TS-839-HC-2019(GUJ)
  • Tax Payer : Bandish Saurabh Soparkar
High Court

HC: Confirms Sec. 40A(3) disallowance for direct cash deposit in supplier's a/c

  • In Favour of Revenue
  • Citation Number : TS-35-HC-2020(ALL)
  • Tax Payer : Ajai Kumar Singh Khaldelial
Income tax Appellate Tribunal

ITAT:Condemns Revenue's 'undue haste' in recovering demand pending stay-petition disposal; Suspends garnishee proceedings

  • In Favour of Assessee
  • Citation Number : TS-34-ITAT-2020(Mum)
  • Tax Payer : Cleared Secured Services Pvt Ltd
Income tax Appellate Tribunal

ITAT:Allows set-off of spouse's full F&O 'loss' clubbed in assessee's hands u/s. 64

  • In Favour of Assessee
  • Citation Number : TS-33-ITAT-2020(PUN)
  • Tax Payer : Uday Gopal Bhaskarwar
Income tax Appellate Tribunal

ITAT:Deletes Sec. 56(2)(viib) addition on a 'start-up' applying recent CBDT circular

  • In Favour of Assessee
  • Citation Number : TS-32-ITAT-2020(CHNY)
  • Tax Payer : Phasorz Technologies Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Cyprus entity's overseas transfer 'not open and shut case', rejects full stay plea

  • In Favour of Revenue
  • Citation Number : TS-31-ITAT-2020(Mum)
  • Tax Payer : Kersiwood Holdings Limited
Income tax Appellate Tribunal

ITAT: Allows set-off of expenditure/losses against 'deemed income' declared upon survey

  • In Favour of Assessee
  • Citation Number : TS-30-ITAT-2020(Ahd)
  • Tax Payer : Neptune Associates
Income tax Appellate Tribunal

ITAT:Allows depreciation on goodwill, being excess payment over 'net assets' acquired

  • In Favour of Assessee
  • Citation Number : TS-29-ITAT-2020(Mum)
  • Tax Payer : Tam Media Research Pvt. Ltd
High Court

HC:Condones return-filing delay attributable to 'management deadlock'; Quashes CBDT's order u/s. 119

  • In Favour of Assessee
  • Citation Number : TS-28-HC-2020(KAR)
  • Tax Payer : Vasudev Adigas Fast Foods Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Cannot invoke Sec 56(2)(vii)(c) for taxing capital gains on sole proprietorship conversion into company

  • In Favour of Assessee
  • Citation Number : TS-27-ITAT-2020(Kol)
  • Tax Payer : Shri Ravi Jalan
Income tax Appellate Tribunal

ITAT:Rules on validity of AO's jurisdiction where same assessee holds 2 PANs

  • In Favour of Both, Partially
  • Citation Number : TS-26-ITAT-2020(JPR)
  • Tax Payer : Shree Silica Product Pvt. Ltd
High Court

HC:Souharda Co-operative entitled to claim Sec.80P benefit; Allows writ

  • In Favour of Assessee
  • Citation Number : TS-25-HC-2020(KAR)
  • Tax Payer : Swabhimani Souharda Credit Co operative Ltd
Income tax Appellate Tribunal

ITAT:Mitsui's offshore supplies income, non-taxable; Relies on LG Cable [Delhi HC]

  • In Favour of Assessee
  • Citation Number : TS-24-ITAT-2020(DEL)
  • Tax Payer : Mitsui & Co. Ltd
Income tax Appellate Tribunal

ITAT:Considers final-order sans draft assessment-order as incurable defect for 'eligible assessee' u/s144C

  • In Favour of Assessee
  • Citation Number : TS-23-ITAT-2020(COCH)
  • Tax Payer : Olam Agro India Private Limited
Income tax Appellate Tribunal

ITAT: Share-application money until allotment is capital borrowed; Interest paid thereon allowable u/s 36(1)(iii)

  • In Favour of Assessee
  • Citation Number : TS-22-ITAT-2020(DEL)
  • Tax Payer : Panarc Consulting Group Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Deletes bogus LTCG addition, grants benefit of income offered in IDS, 2016

  • In Favour of Assessee
  • Citation Number : TS-838-ITAT-2019(Ind)
  • Tax Payer : Smt. Ushadevi Mansinghka
Income tax Appellate Tribunal

ITAT: ITAT:Dismisses Revenue's-appeal against penalty deletion as infructuous considering penalty re-initiation post MAP-resolution

  • In Favour of Assessee
  • Citation Number : TS-21-ITAT-2020(DEL)
  • Tax Payer : Mcdonald’s India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Rejects 'reverse indexation' methodology for construing 'tenancy' cost as on 1.4.81

  • In Favour of Revenue
  • Citation Number : TS-20-ITAT-2020(Mum)
  • Tax Payer : Ajay Indrajit Thakore
Income tax Appellate Tribunal

ITAT:TDS and corresponding income inextricably linked; TDS credit available in year of assessing income

  • In Favour of Assessee
  • Citation Number : TS-19-ITAT-2020(Mum)
  • Tax Payer : Greatship (India) Ltd