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Rulings ( 15477 results )

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Income tax Appellate Tribunal

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
Income tax Appellate Tribunal

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
High Court

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
Supreme Court

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
Income tax Appellate Tribunal

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
Income tax Appellate Tribunal

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)
High Court

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
Income tax Appellate Tribunal

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
High Court

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
High Court

HC:Dismisses assessee's writs moved at 11th hour 59th minute” resulting in derail of assessment process

  • In Favour of Revenue
  • Citation Number : TS-755-HC-2019(MAD)
  • Tax Payer : Mohan Ravi
High Court

HC: Dismisses writ challenging retrospective applicability of 2016 amendment on confiscation of 'benami' properties

  • In Favour of Revenue
  • Citation Number : TS-754-HC-2019(CHAT)
  • Tax Payer : Tulsiram and Manki Bai
Income tax Appellate Tribunal

ITAT:Treats cranes as motor vehicles, allows depreciation at higher rate

  • In Favour of Assessee
  • Citation Number : TS-753-ITAT-2019(DEL)
  • Tax Payer : Akbar Qureshi
Income tax Appellate Tribunal

ITAT: NR's consultancy services rendered outside India not taxable u/s 5(2)(a) despite deposit in Indian a/c

  • In Favour of Assessee
  • Citation Number : TS-752-ITAT-2019(Kol)
  • Tax Payer : Dr. Kamal Kar
High Court

HC:Telecast of 'Gurudevji's' spiritual lectures, not for personal benefits; Upholds ITAT order allowing exemption u/s 11

  • In Favour of Assessee
  • Citation Number : TS-751-HC-2019(DEL)
  • Tax Payer : Bhagwan Shree Laxmi Narain
Income tax Appellate Tribunal

ITAT:Upholds TDS default proceedings for non-deduction of TDS on LTA reimbursement on employees' foreign travel

  • In Favour of Revenue
  • Citation Number : TS-750-ITAT-2019(Ahd)
  • Tax Payer : State Bank of India
Income tax Appellate Tribunal

ITAT:Allows JSW Steel's depreciation claim on 'increased' WDV considering amalgamating companies' unabsorbed depreciation

  • In Favour of Assessee
  • Citation Number : TS-748-ITAT-2019(Mum)
  • Tax Payer : JSW Steel Limited
Income tax Appellate Tribunal

ITAT:PCIT u/s. 263 can't examine 'issues' which AO un-authorized to deal in 'limited scrutiny' case

  • In Favour of Assessee
  • Citation Number : TS-747-ITAT-2019(CHNY)
  • Tax Payer : Smt. Padmavathi
Supreme Court

SC:Upholds HC-order; Amount received for relinquishment of secretaryship in educational society, a revenue receipt”

  • In Favour of Revenue
  • Citation Number : TS-746-SC-2019
  • Tax Payer : H.S. Ramchandra Rao
Income tax Appellate Tribunal

ITAT:Deprecates AO's action of taxing assessee-AOP's gross receipts vide Sec.143(1) intimation

  • In Favour of Assessee
  • Citation Number : TS-745-ITAT-2019(CHNY)
  • Tax Payer : Kingston Educational Trust
Income tax Appellate Tribunal

ITAT:Denies set-off of loss from 'club activities' against mutual association's rental & interest income

  • In Favour of Revenue
  • Citation Number : TS-744-ITAT-2019(Bang)
  • Tax Payer : The Malleshwaram Association