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Rulings ( 15481 results )

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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
Income tax Appellate Tribunal

ITAT:Housing-loan interest deductible while computing capital gains; Rejects AO's double-deduction stand

  • In Favour of Assessee
  • Citation Number : TS-662-ITAT-2019(DEL)
  • Tax Payer : Ashok Kumar Shahi
Income tax Appellate Tribunal

ITAT:Restricts Sec. 40(a)(ia) disallowance for TDS default to 30 of expenditure; 2015 amendment retrospective

  • In Favour of Both, Partially
  • Citation Number : TS-661-ITAT-2019(GAU)
  • Tax Payer : Tripura State Electricity Corporation Ltd
Income tax Appellate Tribunal

ITAT:Deletes addition regarding cash deposits during demonetisation, cites CBDT's 'Operation Clean Money' instructions

  • In Favour of Assessee
  • Citation Number : TS-660-ITAT-2019(DEL)
  • Tax Payer : Agson Global Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Upholds AOP taxation at rate applicable to 'foreign-company' member sans determinate profit-sharing ratio

  • In Favour of Revenue
  • Citation Number : TS-659-ITAT-2019(CHNY)
  • Tax Payer : Herve Pomerleau International CCCL Joint Venture
Income tax Appellate Tribunal

ITAT:Gives effect to Third Member order on cost, holding period of BSE-shares upon demutualisation

  • In Favour of Assessee
  • Citation Number : TS-658-ITAT-2019(Mum)
  • Tax Payer : Techno Shares & Stocks Ltd
Income tax Appellate Tribunal

ITAT:Allows deduction for RBI-approved 'washout charges' payment upon contract cancellation with foreign AE

  • In Favour of Assessee
  • Citation Number : TS-657-ITAT-2019(DEL)
  • Tax Payer : Louis Dreyfus Commodities India Pvt.Ltd
Income tax Appellate Tribunal

ITAT:Reassessment on Idea's amalgamating non-existent company, invalid; Dismisses Revenue's appeal

  • In Favour of Assessee
  • Citation Number : TS-656-ITAT-2019(Mum)
  • Tax Payer : Idea Cellular Ltd
Income tax Appellate Tribunal

ITAT:Allows 'new workmen employment' deduction u/s 80JJAA to a software development co.

  • In Favour of Assessee
  • Citation Number : TS-655-ITAT-2019(Bang)
  • Tax Payer : Manhattan Associates (India) Development Centre Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Upholds addition u/s 69A for unaccounted gold-sale, however, grants partial relief for 'explained' source

  • In Favour of Both, Partially
  • Citation Number : TS-654-ITAT-2019(Kol)
  • Tax Payer : Vivek Rohatigi
Income tax Appellate Tribunal

ITAT:No expansion of company's capital-base on bonus-shares issue, allows expenses deduction

  • In Favour of Assessee
  • Citation Number : TS-653-ITAT-2019(Mum)
  • Tax Payer : Empower India Ltd
Supreme Court

SC:Directs HC to consider 'question of law' in relation to Voda-Idea's Sec.36(1)(iii) disallowance

  • In Favour of Assessee
  • Citation Number : TS-652-SC-2019
  • Tax Payer : Vodafone Idea Ltd
High Court

HC:Calls for 'high priority' disposal of pending appeals where demand recovery stayed

  • In Favour of Assessee
  • Citation Number : TS-651-HC-2019(DEL)
  • Tax Payer : Nokia Solutions & Networks India Pvt. Ltd
High Court

HC:Sec. 14A inapplicable to dividend from shares held as 'stock', cites SC's Maxopp ruling

  • In Favour of Assessee
  • Citation Number : TS-650-HC-2019(DEL)
  • Tax Payer : Punjab and Sind Bank
High Court

HC:No 'Quick Heal' for TDS-applicability on shrink-wrapped software sale; CBDT can't issue clarification

  • In Favour of Revenue
  • Citation Number : TS-649-HC-2019(BOM)
  • Tax Payer : Quick Heal Technologies Ltd
Supreme Court

SC:CBDT's 2008 instruction setting monetary appeal filing limits, retrospective; Sets aside HC-order

  • In Favour of Assessee
  • Citation Number : TS-648-SC-2019
  • Tax Payer : S.C. Naregal
High Court

HC: Self-populated e-return can't restrict loss set-off claim; Permits paper return in interim

  • In Favour of Assessee
  • Citation Number : TS-647-HC-2019(BOM)
  • Tax Payer : Samir Narain Bhojwani
High Court

HC:Terms writ as 'short circuit' approach for deciding PE-attribution issue; Redirects assessee to DRP

  • In Favour of Revenue
  • Citation Number : TS-646-HC-2019(MAD)
  • Tax Payer : EOS GmbH-India Branch
High Court

HC: State Cricket Associations charity exemption u/s. 11 unaffected by BCCI's IPL matches commercialisation

  • In Favour of Assessee
  • Citation Number : TS-645-HC-2019(GUJ)
  • Tax Payer : Gujarat Cricket Association
Supreme Court

SC:Dismisses NRA Iron's application seeking recall of ex-parte order on share premium addition u/s. 68

  • In Favour of Revenue
  • Citation Number : TS-644-SC-2019
  • Tax Payer : NRA Iron & Steel Pvt. Ltd