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Rulings ( 15481 results )

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Income tax Appellate Tribunal

ITAT:Repayment of loan, taken for procuring asset, not 'application' for charitable purposes

  • In Favour of Revenue
  • Citation Number : TS-621-ITAT-2019(Bang)
  • Tax Payer : Medical Relief Society of South Kanara
High Court

HC:Revision remedy u/s. 264 available to assessee against AO's order rejecting refund application

  • In Favour of Both, Partially
  • Citation Number : TS-620-HC-2019(BOM)
  • Tax Payer : Aditya Marine Limited
Income tax Appellate Tribunal

ITAT:Grants stay against demand-recovery; Refund adjustment against demand on covered issues, invalid

  • In Favour of Assessee
  • Citation Number : TS-619-ITAT-2019(Bang)
  • Tax Payer : Volvo Group India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Deletes Sec 68 addition towards 'large share premium' receipts, 'nature & source' established

  • In Favour of Assessee
  • Citation Number : TS-618-ITAT-2019(DEL)
  • Tax Payer : Prime Comfort Products P. Ltd
Supreme Court

SC:Dismisses SLP against HC-order quashing re-assessment initiation on Deepak Kochhar company

  • In Favour of Assessee
  • Citation Number : TS-617-SC-2019
  • Tax Payer : NuPower Renewables Pvt Ltd
Supreme Court

SC: Quashes HC order in Gautam Khaitan's case on retrospectivity of Black Money Act

  • In Favour of Assessee
  • Citation Number : TS-616-SC-2019
  • Tax Payer : Gautam Khaitan
Authority for Advance Rulings

AAR:Grants Mauritius treaty benefit to group re-structuring induced share sale, rejects 'benami' allegation

  • In Favour of Assessee
  • Citation Number : TS-615-AAR-2019
  • Tax Payer : Becton Dickinson (Mauritius) Ltd
High Court

HC:Expedites Voda-Idea's Rs.224 cr. refund release; Directs Dept. to fix 'technical glitches'

  • In Favour of Assessee
  • Citation Number : TS-614-HC-2019(BOM)
  • Tax Payer : Vodafone Idea Limited
Income tax Appellate Tribunal

ITAT:PCIT's 'administrative' order rejecting stay application, not appealable before Tribunal

  • In Favour of Revenue
  • Citation Number : TS-613-ITAT-2019(Mum)
  • Tax Payer : Sale Mohd Padamsee & Co
Income tax Appellate Tribunal

ITAT:No taxable capital gains on Merrill Lynch's sale of Indian real estate companies shares

  • In Favour of Assessee
  • Citation Number : TS-612-ITAT-2019(Mum)
  • Tax Payer : Merrill Lynch Capital Market Espana SA SV
High Court

HC:Grants extension to State Cricket association for payment of taxes under DisputeResolution Scheme, 2016

  • In Favour of Assessee
  • Citation Number : TS-611-HC-2019(BOM)
  • Tax Payer : Goa Cricket Association
Income tax Appellate Tribunal

ITAT:Interest u/s 244A not warranted where delay in granting refund attributable to assessee

  • In Favour of Revenue
  • Citation Number : TS-610-ITAT-2019(Bang)
  • Tax Payer : Maharashtra Apex Corporation Ltd
Income tax Appellate Tribunal

ITAT:Allows deduction u/s.37(1) on payment of foreign 'turnover taxes'

  • In Favour of Assessee
  • Citation Number : TS-609-ITAT-2019(DEL)
  • Tax Payer : R. Systems International Ltd
Income tax Appellate Tribunal

ITAT:AO can't change assessee's share-valuation method for Sec. 56(2)(viib) purposes, remits matter for FMV re-computation

  • In Favour of Both, Partially
  • Citation Number : TS-608-ITAT-2019(Mum)
  • Tax Payer : Narang Access Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Interest on borrowed loans advanced to 'related concern' allowable u/s 57(iii) citing 'commercial expediency'

  • In Favour of Assessee
  • Citation Number : TS-607-ITAT-2019(JPR)
  • Tax Payer : Shri Kailash Chand Soni
Income tax Appellate Tribunal

ITAT:Upholds CIT(A) order disallowing LTCL claim, Genuineness of share sale transaction not substantiated

  • In Favour of Assessee
  • Citation Number : TS-606-ITAT-2019(Ahd)
  • Tax Payer : Rakeshbhai Karsanbhai Patel
Income tax Appellate Tribunal

ITAT:Corporate gift of shares under internal restructuring exercise, not a 'colourable device'

  • In Favour of Assessee
  • Citation Number : TS-605-ITAT-2019(Mum)
  • Tax Payer : Direct Media Distribution Ventures Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Mutual Fund's overseas marketing fees payment, not FTS under India-Singapore DTAA

  • In Favour of Assessee
  • Citation Number : TS-604-ITAT-2019(CHNY)
  • Tax Payer : Sundaram Asset ManagementCompany Ltd
Income tax Appellate Tribunal

ITAT:Siemens' offshore supplies to telecom operators in India, not taxable sans PE

  • In Favour of Assessee
  • Citation Number : TS-603-ITAT-2019(DEL)
  • Tax Payer : Siemens Mobile Communications SPA
High Court

HC:No TDS on KPMG's payments to foreign affiliates for providing audit, advisory services

  • In Favour of Assessee
  • Citation Number : TS-602-HC-2019(BOM)
  • Tax Payer : KPMG