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Rulings ( 15478 results )

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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
Income tax Appellate Tribunal

ITAT:Refuses to read 'tolerance limit' into Sec.43CA pre Apr-2019 amendment; Sustains stamp-value based taxation

  • In Favour of Revenue
  • Citation Number : TS-743-ITAT-2019(Mum)
  • Tax Payer : Welfare Properties P. Ltd
Income tax Appellate Tribunal

ITAT:Adjusting Firm's loans in partner's capital account, neither cash credit u/s 68 nor liability waiver u/s. 41(1)

  • In Favour of Assessee
  • Citation Number : TS-742-ITAT-2019(Ahd)
  • Tax Payer : Dharamtar Motor Services Petroleum Product
High Court

HC:Quashes TPO-reference absent AO's redressal of assessee's preliminary objections against reassessment

  • In Favour of Assessee
  • Citation Number : TS-741-HC-2019(KAR)
  • Tax Payer : Essilor India Private Limited
Supreme Court

SC:Dismisses SLP challenge to IDS declaration rejection involving 'suppression' and 'misrepresentation' of facts

  • In Favour of Revenue
  • Citation Number : TS-740-SC-2019
  • Tax Payer : Ankush Jain
High Court

HC:Dismisses D.K. Shivakumar's discharge plea in alleged tax-evasion case; Rejects challenge to prosecution sanction

  • In Favour of Revenue
  • Citation Number : TS-739-HC-2019(KAR)
  • Tax Payer : D. K. Shivakumar
Income tax Appellate Tribunal

ITAT: Constituents' residential status relevant while determining Treaty eligibility of 'fiscally transparent entity'

  • In Favour of Assessee
  • Citation Number : TS-738-ITAT-2019(Mum)
  • Tax Payer : ING Bewaar Maatschappij I BV
Income tax Appellate Tribunal

ITAT:Allows deduction u/s 37 w.r.t provision created for likely price revision by GAIL

  • In Favour of Assessee
  • Citation Number : TS-737-ITAT-2019(HYD)
  • Tax Payer : A.P. Gas Power Corporation Ltd
Income tax Appellate Tribunal

ITAT:Listing fees incurred for change of stock exchange, not capital expenditure; Rejects enduring benefit plea

  • In Favour of Assessee
  • Citation Number : TS-736-ITAT-2019(DEL)
  • Tax Payer : Great Eastern Energy Corporation Ltd
Income tax Appellate Tribunal

ITAT:Allows depreciation on goodwill acquired under slump sale, Distinguishes Toyo Engineering case

  • In Favour of Assessee
  • Citation Number : TS-735-ITAT-2019(CHNY)
  • Tax Payer : Dorma India Private Limited
Income tax Appellate Tribunal

ITAT:Deletes penalty on exchange-rate difference arising on delayed tax deduction/Form-26AS generation

  • In Favour of Assessee
  • Citation Number : TS-734-ITAT-2019(Mum)
  • Tax Payer : Shabbir E. Boxwala
High Court

HC:CIT's revisionary order u/s 263 barred by limitation, upholds ITAT's order

  • In Favour of Assessee
  • Citation Number : TS-733-HC-2019(CAL)
  • Tax Payer : Price Waterhouse Coopers
High Court

HC:Sets-aside ITAT order upholding additions based on presumption u/s. 132(4A) absent corroborative evidence

  • In Favour of Both, Partially
  • Citation Number : TS-732-HC-2019(ALL)
  • Tax Payer : Ajay Gupta
Income tax Appellate Tribunal

ITAT:Subscription to chit fund by trust, violative of Sec.11(5); Denies exemption u/s 11

  • In Favour of Revenue
  • Citation Number : TS-731-ITAT-2019(CHNY)
  • Tax Payer : Sree Gokulam Educational and Medical Trust
Income tax Appellate Tribunal

ITAT:Penalty leviable u/s 271AAB, not u/s 271(1)(c) where search initiated before Dec-2016

  • In Favour of Assessee
  • Citation Number : TS-730-ITAT-2019(CHNY)
  • Tax Payer : Sunil Ravindranath,
Income tax Appellate Tribunal

ITAT:Upholds CIT's revision in 'limited scrutiny' case for share premium probe

  • In Favour of Assessee
  • Citation Number : TS-729-ITAT-2019(COCH)
  • Tax Payer : Sahyadri Agencies Ltd.
Income tax Appellate Tribunal

ITAT:Sale to other SEZ units not 'export' for Sec. 10AA purposes; Denies deduction

  • In Favour of Revenue
  • Citation Number : TS-728-ITAT-2019(Mum)
  • Tax Payer : Lotus Ornaments Pvt. Ltd
High Court

HC:Retirees of PSUs - not government employees; Denies full tax exemption on leave encashment

  • In Favour of Revenue
  • Citation Number : TS-727-HC-2019(DEL)
  • Tax Payer : Kamal Kumar Kalia & Others
Supreme Court

SC:Dismisses assessee's SLP against LTCG exemption denial on 'penny stock' sale

  • In Favour of Revenue
  • Citation Number : TS-726-SC-2019
  • Tax Payer : Suman Poddar
Income tax Appellate Tribunal

ITAT:No retrospective applicability of AMT provisions to assessee-firm's housing project approved pre- April 2013

  • In Favour of Assessee
  • Citation Number : TS-725-ITAT-2019(PUN)
  • Tax Payer : Vikram Developers & Promoters