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Rulings ( 15468 results )

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Income tax Appellate Tribunal

ITAT:US Co.'s management fees not linked to royalty income, rejects FIS taxability

  • In Favour of Assessee
  • Citation Number : TS-832-ITAT-2019(Mum)
  • Tax Payer : Kelly Services Inc
Income tax Appellate Tribunal

ITAT: Revenue's 'projections vs. actuals' comparison for verifying rights-shares valuation - 'improper'; Deletes addition u/s 56(2)(viib)

  • In Favour of Assessee
  • Citation Number : TS-831-ITAT-2019(Mum)
  • Tax Payer : Vodafone M-Pesa Ltd
Income tax Appellate Tribunal

ITAT:Rejects Sec 10A-deduction restriction absent agreement for earning higher TP-margins; Follows Quick MD ruling

  • In Favour of Assessee
  • Citation Number : TS-830-ITAT-2019(HYD)
  • Tax Payer : Annapurna Business Solutions
High Court

HC:Upholds penalty levy u/s.221 for TDS non-remittance; Rejects assessee's financial crisis plea

  • In Favour of Revenue
  • Citation Number : TS-829-HC-2019(KAR)
  • Tax Payer : KBR Infratch Ltd
Income tax Appellate Tribunal

ITAT:Subsequent share-purchase by NR at higher price justifies assessee's share valuation; Deletes addition u/s 56(2)(viib)

  • In Favour of Assessee
  • Citation Number : TS-3-ITAT-2020(DEL)
  • Tax Payer : Clearview Healthcare Pvt. Ltd
High Court

HC:Directs AO to decide Essar's assessment uninfluenced by adverse 'prima-facie' AAR findings

  • In Favour of Assessee
  • Citation Number : TS-828-HC-2019(DEL)
  • Tax Payer : Essar Communications Limited
High Court

HC:Upholds compounding-fee levy at 5 treating compounding application as second occasion; Dismisses review petition

  • In Favour of Revenue
  • Citation Number : TS-827-HC-2019(MP)
  • Tax Payer : PEB Steel Lloyd (India) Limited
Income tax Appellate Tribunal

ITAT:Deletes Sec. 40(a)(i) disallowance on FTS payments to French-parent; Applies restrictive definition under India-Portuguese DTAA

  • In Favour of Assessee
  • Citation Number : TS-2-ITAT-2020(PUN)
  • Tax Payer : CMA CGM Agencies India Private limited
Income tax Appellate Tribunal

ITAT:Accepts Sudha Murthy's apportionment of PMS fees while computing interest and capital gains income

  • In Favour of Assessee
  • Citation Number : TS-1-ITAT-2020(Bang)
  • Tax Payer : Smt. Sudha Narayanamurthy
High Court

HC:Rejects Vedanta's full/true disclosure” defence; Upholds re-assessment initiation for 'accommodation entry' probe

  • In Favour of Revenue
  • Citation Number : TS-826-HC-2019(DEL)
  • Tax Payer : Vedanta Limited
Income tax Appellate Tribunal

ITAT:Allows deduction u/s 54 w.r.t installments paid for construction prior to transfer of flat

  • In Favour of Both, Partially
  • Citation Number : TS-825-ITAT-2019(DEL)
  • Tax Payer : Shri Gulshan Arora
High Court

HC:Directs Selection Committee to re-consider IRS Officers' applications applying for ITAT member position

  • In Favour of Both, Partially
  • Citation Number : TS-824-HC-2019(DEL)
  • Tax Payer : Ashok Kumar Saroha And Ors
High Court

HC:Declines to stay Special CBI Court's conviction against 'corrupt' Income-tax Inspector

  • In Favour of Revenue
  • Citation Number : TS-823-HC-2019(RAJ)
  • Tax Payer : Mukesh Kumar Meena
Income tax Appellate Tribunal

ITAT: ITAT:Rejects Revenue's adoption of weighted average share-price as 'cost' upon GDRs redemption

  • In Favour of Assessee
  • Citation Number : TS-822-ITAT-2019(Mum)
  • Tax Payer : Nomura India Investment Fund Mother Fund
Income tax Appellate Tribunal

ITAT:Disallows balance 'additional depreciation' claim in succeeding year; Interprets Sec.32(1)(iia) 'restrictively'

  • In Favour of Revenue
  • Citation Number : TS-821-ITAT-2019(Mum)
  • Tax Payer : Welspun Corp Ltd
High Court

HC:Quashes reassessment initiation beyond 4 years, reopening reasons not well founded

  • In Favour of Assessee
  • Citation Number : TS-820-HC-2019(DEL)
  • Tax Payer : BPTP Limited
Income tax Appellate Tribunal

ITAT:Grants Sec. 35AD benefit to Hotel; '4 Star' Certificate issuance date irrelevant

  • In Favour of Assessee
  • Citation Number : TS-819-ITAT-2019(LKW)
  • Tax Payer : Benares Hotels Ltd
Income tax Appellate Tribunal

ITAT:No addition u/s. 56(1) for conversion of compulsorily-convertible preference shares at premium

  • In Favour of Assessee
  • Citation Number : TS-818-ITAT-2019(Mum)
  • Tax Payer : Brand Marketing (India) P. Ltd
Income tax Appellate Tribunal

ITAT:Upholds reassessment on share-trader based on information from investigation wing

  • In Favour of Both, Partially
  • Citation Number : TS-817-ITAT-2019(Ahd)
  • Tax Payer : Amitkumar Amulakhrai Shah HUF
Income tax Appellate Tribunal

ITAT:Lays down 15-point questionnaire for 'share capital' probe; Restores AO's Sec. 68 addition

  • In Favour of Revenue
  • Citation Number : TS-816-ITAT-2019(DEL)
  • Tax Payer : APJ Construction Pvt. Ltd