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Income tax Appellate Tribunal

ITAT:Non-compete fees received by NR-promoter after stake sale in Indian co., non-taxable absent PE

  • In Favour of Assessee
  • Citation Number : TS-683-ITAT-2019(Mum)
  • Tax Payer : Mr. Prabhakar Raghavendra Rao
Income tax Appellate Tribunal

ITAT:Quashes re-assessment order passed by JCIT in capacity of AO absent separate order u/s. 120(4)(b)

  • In Favour of Assessee
  • Citation Number : TS-682-ITAT-2019(Mum)
  • Tax Payer : Shri. Kishore Vithaldas
Income tax Appellate Tribunal

ITAT:Restricts sale consideration at 30 of project construction cost, directs re-computation of capital-gains

  • In Favour of Assessee
  • Citation Number : TS-681-ITAT-2019(HYD)
  • Tax Payer : Potla Nageswara Rao
Income tax Appellate Tribunal

ITAT:Assessee's technical fees payment to foreign co. revenue in nature, absent enduring benefit

  • In Favour of Assessee
  • Citation Number : TS-680-ITAT-2019(DEL)
  • Tax Payer : Heidelberg Cement India Ltd
High Court

HC:Allows assessee's writ; Orders release of seized jewels retained by Revenue by applying Sec.132B

  • In Favour of Assessee
  • Citation Number : TS-679-HC-2019(MAD)
  • Tax Payer : Padam J.Challani
Income tax Appellate Tribunal

ITAT:Shareholding in individual capacity, not executor/HUF capacity, relevant for reckoning 'substantial shareholding' u/s 2(22)(e)

  • In Favour of Assessee
  • Citation Number : TS-678-ITAT-2019(Mum)
  • Tax Payer : Shri. Prem Sagar
High Court

HC:Rejects Revenue's challenge against grant of 'bad-debts' deduction to Voda-Idea for customer defaults

  • In Favour of Assessee
  • Citation Number : TS-677-HC-2019(DEL)
  • Tax Payer : Vodafone Idea Ltd
Supreme Court

SC:Dismisses review-petition against SLP dismissal, HC had upheld constitutional validity of dividend income taxation

  • In Favour of Revenue
  • Citation Number : TS-676-SC-2019
  • Tax Payer : RAJAN BHATIA
High Court

HC:No interference called for against Sec. 68 addition, cites assessee's 'casual approach'

  • In Favour of Revenue
  • Citation Number : TS-675-HC-2019(DEL)
  • Tax Payer : Siddharth Export
Income tax Appellate Tribunal

ITAT:Deletes Rs.100 cr. addition u/s. 56(2)(viia); Rule 11U inapplicable to foreign co. shares pre-2019 amendment

  • In Favour of Assessee
  • Citation Number : TS-674-ITAT-2019(Mum)
  • Tax Payer : Keva Industries Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Quashes revision u/s. 263 against IRS officer over malicious” allegation of NDTV sponsored foreign jaunt

  • In Favour of Assessee
  • Citation Number : TS-673-ITAT-2019(DEL)
  • Tax Payer : Smt. Shumana Sen
Income tax Appellate Tribunal

ITAT:NBFC's loss incurred on forfeiture of convertible debentures held as stock-in-trade, a business” loss

  • In Favour of Assessee
  • Citation Number : TS-672-ITAT-2019(DEL)
  • Tax Payer : Lustre Merchants Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Disallowance of salary attributable to SEZ-units not in AO's power, TPO-reference must

  • In Favour of Assessee
  • Citation Number : TS-671-ITAT-2019(Ind)
  • Tax Payer : Yash Technologies Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Assessee's 'penny stock' investment, a device to launder black-money; Denies LTCG exemption

  • In Favour of Revenue
  • Citation Number : TS-670-ITAT-2019(PUN)
  • Tax Payer : Shri Narendra Shrikishan Agrawal
Income tax Appellate Tribunal

ITAT:Third Member : Condones over 500 days appeal filing delay; Non-communication by Counsel, a sufficient cause”

  • In Favour of Assessee
  • Citation Number : TS-669-ITAT-2019(ASR)
  • Tax Payer : Bhagwati Colonizers Pvt. Ltd
High Court

HC:ITAT lacks power to declare any provisions of Act/Rules as invalid

  • In Favour of Revenue
  • Citation Number : TS-667-HC-2019(KAR)
  • Tax Payer : Nirani Sugars Ltd
High Court

HC:Sec. 194C inapplicable to bulk ad-space purchase; Refers CBDT Circular 13/2006, deletes Sec. 40(a)(ia) disallowance

  • In Favour of Assessee
  • Citation Number : TS-666-HC-2019(KAR)
  • Tax Payer : Times Vpl Limited
Income tax Appellate Tribunal

ITAT:Grants FTC to Tata Consultancy for taxes paid overseas, except in Canada, Finland

  • In Favour of Assessee
  • Citation Number : TS-665-ITAT-2019(Mum)
  • Tax Payer : Tata Consultancy Service Ltd
Income tax Appellate Tribunal

ITAT:Reckons specific-area allotment date as date of acquisition of property

  • In Favour of Assessee
  • Citation Number : TS-664-ITAT-2019(Mum)
  • Tax Payer : Suresh Brothers
Income tax Appellate Tribunal

ITAT:Donation to assessee's trust as 'goodwill gesture' not part of settlement compensation; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-663-ITAT-2019(CHNY)
  • Tax Payer : Shri. Karuppusamy Pandiarajan