Rulings ( 15468 results )

ITAT:Assessee's non-prosecution shouldn't close doors of judicature permanently; Directs CIT(A) for adjudication on merits

  • In Favour of Assessee
  • Citation Number : TS-775-ITAT-2019(ASR)
  • Tax Payer : Krishan Kumar Amla

ITAT:Allows Sec 54F benefit for investment in residential house outside India

  • In Favour of Assessee
  • Citation Number : TS-774-ITAT-2019(DEL)
  • Tax Payer : Shri Harvinder Singh

HC:Grants liberty to Revenue to revive reassessment proceedings if order-forming-basis is sustained by HC

  • In Favour of Revenue
  • Citation Number : TS-773-HC-2019(DEL)
  • Tax Payer : Century Metal Recycling Pvt. Ltd

ITAT: ITAT:No TDS u/s 194H on margin allowed by Pfizer to stockists on P2P sales

  • In Favour of Assessee
  • Citation Number : TS-772-ITAT-2019(Mum)
  • Tax Payer : PFIZER Ltd

HC:Calcutta HC joins Rajasthan HC; Quashes retrospective invocation of 2016 amendment on 'benami' property confiscation

  • In Favour of Assessee
  • Citation Number : TS-771-HC-2019(CAL)
  • Tax Payer : Ganpati Dealcom Pvt. Ltd

ITAT:Upholds penalty levy; Manjunatha Cotton ruling inapplicable despite AO's failure to strike off relevant limb

  • In Favour of Revenue
  • Citation Number : TS-770-ITAT-2019(CHNY)
  • Tax Payer : Muthukumaran Rangarajan

ITAT: FDR interest inextricably linked with hotel refurbishment, non-taxable; Cites Bokaro Steel ruling

  • In Favour of Assessee
  • Citation Number : TS-769-ITAT-2019(DEL)
  • Tax Payer : Triumph Realty Pvt. Ltd

ITAT:Perpetual lease of property constitutes 'purchase' for claiming capital gains exemption u/s. 54F

  • In Favour of Assessee
  • Citation Number : TS-768-ITAT-2019(CHNY)
  • Tax Payer : Shri N. Ramaswamy

HC:Grants exemption u/s. 10(15)(f) on foreign currency loan utilized to repay domestic-loan for 'industrial development'

  • In Favour of Assessee
  • Citation Number : TS-767-HC-2019(MAD)
  • Tax Payer : Seven Seas Distillery (Pvt.) Ltd

HC: HC: Quashes re-assessment initiated to deny Sec. 10B benefit claimed in 11th year from 'manufacturing'

  • In Favour of Assessee
  • Citation Number : TS-766-HC-2019(MAD)
  • Tax Payer : Scientific Publishing Services Pvt. Ltd

ITAT:Rejects Sec.263 order validity challenge citing malafide in not objecting during revision proceedings

  • In Favour of Revenue
  • Citation Number : TS-765-ITAT-2019(Mum)
  • Tax Payer : ACC Limited

ITAT:Allows Tata Power's amortization claim on discount on Euro bonds citing Madras Industrial ratio

  • In Favour of Assessee
  • Citation Number : TS-764-ITAT-2019(Mum)
  • Tax Payer : The Tata Power Co. Ltd

ITAT:Revenue obliged to provide English” translation of documents relied on, involving offshore a/c

  • In Favour of Both, Partially
  • Citation Number : TS-763-ITAT-2019(Mum)
  • Tax Payer : Shri Harshad Ramaniklal Mehta

HC:Upholds 'assessment centralization' order u/s. 127 for assessee allegedly connected to Gautam Khaitan group

  • In Favour of Revenue
  • Citation Number : TS-762-HC-2019(P & H)
  • Tax Payer : IDS Infotech Ltd. And another

SC:Dismisses review petition, Sec.194H applicable on Prasar Bharati's commission payments to advertising agencies

  • In Favour of Revenue
  • Citation Number : TS-761-SC-2019
  • Tax Payer : Prasar Bharati

ITAT:Denies Sec.234E fee waiver for TDS-return filed belatedly owing to procedural default”

  • In Favour of Revenue
  • Citation Number : TS-760-ITAT-2019(DEL)
  • Tax Payer : GMV Services

ITAT:Restricts disallowance to 10 of income from vegetables sale; Agricultural operations proved by assessee

  • In Favour of Assessee
  • Citation Number : TS-759-ITAT-2019(CHNY)
  • Tax Payer : Chandra Mouli Chowdary (HUF)

HC:Dismisses Voda Idea's writ against jurisdiction transfer u/s. 127; Clarifies refund claim unaffected

  • In Favour of Revenue
  • Citation Number : TS-758-HC-2019(DEL)
  • Tax Payer : Vodafone Idea Ltd

ITAT:Remits issue for framing fresh assessment-order u/s. 172(4) after following Sec.144C path; Relies on co-ordinate bench

  • In Favour of Assessee
  • Citation Number : TS-757-ITAT-2019(Rjt)
  • Tax Payer : ISS Shipping India Pvt. Ltd

HC:Upholds ITAT order in Rolls Royce's PE matter

  • In Favour of Revenue
  • Citation Number : TS-756-HC-2019(DEL)
  • Tax Payer : Rolls-Royce PLC