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Rulings ( 15481 results )

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High Court

HC:Entertains writ against DRP directions; Remits 'internet domain fees' taxability under DTAA

  • In Favour of Assessee
  • Citation Number : TS-601-HC-2019(DEL)
  • Tax Payer : P.D.R Solutions FZC
Supreme Court

SC:Dismisses SLP against HC-order rejecting stamp-value based taxation u/s. 43CA in builder's hands

  • In Favour of Assessee
  • Citation Number : TS-600-SC-2019
  • Tax Payer : Zain Constructions
High Court

HC:Philanthropic expenditure incurred pursuant to MoU with Govt., 'business expenditure' u/s 37(1)

  • In Favour of Assessee
  • Citation Number : TS-599-HC-2019(KAR)
  • Tax Payer : KANHAIYALAL DUDHERIA
Income tax Appellate Tribunal

ITAT:Third Member: Assessee can't escape capital gains tax by taking shelter under SARFAESI Act

  • In Favour of Revenue
  • Citation Number : TS-597-ITAT-2019(Mum)
  • Tax Payer : Perfect Thread Mills Ltd
Income tax Appellate Tribunal

ITAT:NR's services to Indian subsidiary de-hors imparting of knowhow, not 'royalty'; Relies on co-ordinate bench

  • In Favour of Assessee
  • Citation Number : TS-596-ITAT-2019(Mum)
  • Tax Payer : Van Oord Dredging and Marine Contractors BV
Income tax Appellate Tribunal

ITAT:Delay in possession of new residential-property, no estoppel for claiming Sec.54F exemption

  • In Favour of Assessee
  • Citation Number : TS-595-ITAT-2019(PUN)
  • Tax Payer : Lalitkumar Kesarimal Jain
Income tax Appellate Tribunal

ITAT:Fair value, not book value relevant for share-valuation under second limb of Sec. 56(2)(viib) Explanation (a)

  • In Favour of Assessee
  • Citation Number : TS-594-ITAT-2019(DEL)
  • Tax Payer : India Convention and Culture Centre Pvt. Ltd
District Court

DC: 1991 CBDT Circular rescues 82 year old woman from clutches of prosecution

  • In Favour of Assessee
  • Citation Number : TS-855-DC-2019(DEL)
  • Tax Payer : UMA SINGHAL
Income tax Appellate Tribunal

ITAT:Quashes reassessment proceedings, 'escaped' capital gains not chargeable to tax in subject year

  • In Favour of Assessee
  • Citation Number : TS-593-ITAT-2019(DEL)
  • Tax Payer : Smt. Madhu Gangwani
High Court

HC:No TDS on interest accrued from adjudication till realisation on motor-vehicle insurance compensation

  • In Favour of Both, Partially
  • Citation Number : TS-592-HC-2019(MP)
  • Tax Payer : Mahila Senwati and others
High Court

HC:Upholds ITAT order confirming assessee-board's liability for TCS on toll fees

  • In Favour of Revenue
  • Citation Number : TS-590-HC-2019(P & H)
  • Tax Payer : Punjab Infrastructure Development Board
High Court

HC:Larger Bench - ITAT can itself direct registration grant u/s. 12AA, where it disagrees with CIT's satisfaction

  • In Favour of Assessee
  • Citation Number : TS-589-HC-2019(ALL)
  • Tax Payer : Reham Foundation
Income tax Appellate Tribunal

ITAT: Grants exemption u/s. 11 to JRD Tata Trust; Investment in Tata group companies doesn't trigger Sec. 13 violation

  • In Favour of Assessee
  • Citation Number : TS-588-ITAT-2019(Mum)
  • Tax Payer : J.R.D Tata Trust
Foreign Court

FC: South African SC: BMW's consultancy payments for facilitating tax compliance by expats, a taxable 'perquisite'

  • In Favour of Revenue
  • Citation Number : TS-854-FC-2019(SAFR)
  • Tax Payer : BMW South Africa PTY Ltd.
Income tax Appellate Tribunal

ITAT:Sec.56(2)(vii)(b) not attracted where property received on family settlement

  • In Favour of Assessee
  • Citation Number : TS-587-ITAT-2019(DEL)
  • Tax Payer : Shri Govind Kumar Khemka
Income tax Appellate Tribunal

ITAT:Advance from subsidiary for making strategic investments, not 'deemed-dividend'; Deletes Rs.297Cr. addition

  • In Favour of Assessee
  • Citation Number : TS-586-ITAT-2019(Ind)
  • Tax Payer : Asian Business Connections Private Ltd
Income tax Appellate Tribunal

ITAT:Payment towards exhibition stall constitutes 'rent', TDS u/s 194-I deductible

  • In Favour of Revenue
  • Citation Number : TS-583-ITAT-2019(DEL)
  • Tax Payer : OTM Jewellery Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Grants exemption to NASSCOM on subscription fees received from members, Applies mutuality principle

  • In Favour of Assessee
  • Citation Number : TS-582-ITAT-2019(DEL)
  • Tax Payer : National Association of Software and Services Company
Income tax Appellate Tribunal

ITAT:Partner's remuneration limits as contained in Sec. 40(b)(v), not in partnership-deed, relevant

  • In Favour of Revenue
  • Citation Number : TS-581-ITAT-2019(JPR)
  • Tax Payer : Swastik Automobiles
Income tax Appellate Tribunal

ITAT:'Expense' set-off against unexplained income u/s 69 impermissible, Remits matter for Sec.115BBE(2) applicability to AO

  • In Favour of Both, Partially
  • Citation Number : TS-580-ITAT-2019(Bang)
  • Tax Payer : Shree Abharana