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Rulings ( 15481 results )

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Income tax Appellate Tribunal

ITAT:Rejects share-application money re-characterization as advance/loan considering transaction not sham; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-643-ITAT-2019(Mum)
  • Tax Payer : Voltas Limited
Supreme Court

SC:Dismisses assessee's appeal, uphold unexplained investment addition u/s 69

  • In Favour of Revenue
  • Citation Number : TS-642-SC-2019
  • Tax Payer : Motilal Khatri
Income tax Appellate Tribunal

ITAT:Upholds 'right to collect toll 'as intangible asset; Allows depreciation benefit

  • In Favour of Assessee
  • Citation Number : TS-641-ITAT-2019(Mum)
  • Tax Payer : Essel Sagar Damoh Toll Roads Ltd
Income tax Appellate Tribunal

ITAT:NR's copy-editing, proof-reading services not FTS; Sec. 195 TDS inapplicable

  • In Favour of Assessee
  • Citation Number : TS-640-ITAT-2019(CHNY)
  • Tax Payer : Integra Software Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Restores Hospital's charity registration u/s. 12A; Rejects Revenue's plea of 'virtual control' by corporate group

  • In Favour of Assessee
  • Citation Number : TS-639-ITAT-2019(DEL)
  • Tax Payer : Devki Devi Foundation
Income tax Appellate Tribunal

ITAT:Interest on Escrow, tonnage income eligible for special rates u/s. 115VP for shipping companies

  • In Favour of Assessee
  • Citation Number : TS-638-ITAT-2019(PUN)
  • Tax Payer : B.G. Shirke Construction Technology Pvt. Ltd
High Court

HC:Real-estate firm's income from let-out premises - house property income, not business

  • In Favour of Revenue
  • Citation Number : TS-637-HC-2019(ALL)
  • Tax Payer : Meeraj Estate And Developers
Income tax Appellate Tribunal

ITAT:Upholds disallowance u/s 36(1)(iii) for interest-free loans advanced from partner's capital; Sec.40(b) inapplicable

  • In Favour of Revenue
  • Citation Number : TS-635-ITAT-2019(JPR)
  • Tax Payer : Shree Bhagwati Udhyog
Authority for Advance Rulings

AAR:Japanese Co.'s contracts with JSW, not 'composite'; Offshore supply revenue non-taxable

  • In Favour of Assessee
  • Citation Number : TS-634-AAR-2019
  • Tax Payer : Nippon Steel Engineering Co. Ltd
Income tax Appellate Tribunal

ITAT:Grants relief to Vedanta; Deletes over Rs. 250 cr. addition for copper purchase provisioning

  • In Favour of Assessee
  • Citation Number : TS-633-ITAT-2019(DEL)
  • Tax Payer : Vedanta Ltd
Supreme Court

SC:Assessee's 'without-prejudice' offer while refuting allegations not 'undisclosed income' admission; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-632-SC-2019
  • Tax Payer : Goodyear India Ltd
Supreme Court

SC:Sec. 143(2)-notice issuance at assessee's address as per PAN-database, sufficient; Actual service immaterial

  • In Favour of Revenue
  • Citation Number : TS-631-SC-2019
  • Tax Payer : I­Ven Interactive Limited
Income tax Appellate Tribunal

ITAT:Rejects 'force of attraction' invocation; Accepts FTS taxability at concessional rate

  • In Favour of Assessee
  • Citation Number : TS-630-ITAT-2019(DEL)
  • Tax Payer : Lahmeyer International GmbH
Income tax Appellate Tribunal

ITAT:Rejects taxability u/s 56 for pre-production interest income earned by Adani Group entity

  • In Favour of Assessee
  • Citation Number : TS-629-ITAT-2019(Ahd)
  • Tax Payer : Adani Mining Pvt. Ltd
High Court

HC:Commercial advance to closely-held Co., not deemed dividend for common shareholder; Quashes ITSC's 'illegal' order

  • In Favour of Assessee
  • Citation Number : TS-627-HC-2019(MAD)
  • Tax Payer : R.Chitra
Income tax Appellate Tribunal

ITAT:Condones appeal filing delay, cites assessee's financial crisis for belated Self Assessment Tax Payment

  • In Favour of Assessee
  • Citation Number : TS-626-ITAT-2019(Ahd)
  • Tax Payer : Rudra Construction
Income tax Appellate Tribunal

ITAT:DLF's overseas consultancy payments, aircraft hiring charges not liable for Sec. 195 TDS

  • In Favour of Assessee
  • Citation Number : TS-625-ITAT-2019(DEL)
  • Tax Payer : DLF Limited
Income tax Appellate Tribunal

ITAT:Jurisdictional-HC decisions binding over internal CBDT guideline; Dismisses appeal on low tax effect

  • In Favour of Assessee
  • Citation Number : TS-624-ITAT-2019(CHANDI)
  • Tax Payer : Hycron Electronics
Income tax Appellate Tribunal

ITAT:Upholds Sec. 40(ba) disallowance for JV's management fees payment to member

  • In Favour of Revenue
  • Citation Number : TS-623-ITAT-2019(Mum)
  • Tax Payer : L&T Hochtief Seabird Joint Venture
High Court

HC:No embargo u/s. 154 on power of amendment if appeal/revision is pending”

  • In Favour of Assessee
  • Citation Number : TS-622-HC-2019(BOM)
  • Tax Payer : Piramal Investment Opportunities Fund