Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15481 results )

Filters
Income tax Appellate Tribunal

ITAT:Hitachi Singapore's LO constitutes PE in India; Directs profit-attribution under TNMM

  • In Favour of Revenue
  • Citation Number : TS-558-ITAT-2019(DEL)
  • Tax Payer : Hitachi High Technologies Singapore Pte Ltd
Income tax Appellate Tribunal

ITAT:Rejects Hospital's 'lease rentals' claim on surgical system purchased in 'garb' of lease

  • In Favour of Revenue
  • Citation Number : TS-556-ITAT-2019(PUN)
  • Tax Payer : Galaxy Care Laparoscopy Institute Pvt. Ltd
District Court

DC: Upholds conviction for TDS deposit delay absent evidence to rebut 'culpable mental state' presumption

  • In Favour of Revenue
  • Citation Number : TS-853-DC-2019(Mum)
  • Tax Payer : M.S.Shah Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT:AO can't claim 'territorial jurisdiction', once case transferred 'unconditionally' u/s. 127

  • In Favour of Assessee
  • Citation Number : TS-555-ITAT-2019(Kol)
  • Tax Payer : Rungta Irrigation Limited
Income tax Appellate Tribunal

ITAT:Imposes cost of Rs. 10,000 on assessee for irregular, unpunctual appearance before Revenue authorities

  • In Favour of Both, Partially
  • Citation Number : TS-554-ITAT-2019(AGR)
  • Tax Payer : Shri Tahir Khan
Income tax Appellate Tribunal

ITAT:CBDT's revised monetary limits applicable to Wealth Tax matters; Dismisses Revenue's appeal

  • In Favour of Assessee
  • Citation Number : TS-553-ITAT-2019(PUN)
  • Tax Payer : Rajendra M. Dev. & Build Pvt. Ltd
Supreme Court

SC:Loss from share trading can't be set-off against profits from derivative transactions pre-2014 amendment to Sec. 73

  • In Favour of Revenue
  • Citation Number : TS-552-SC-2019
  • Tax Payer : Snowtex Investment Limited
High Court

HC:Affirms retrospective applicability of second proviso to Sec.40(a)(ia), Follows Delhi HC over Kerala HC

  • In Favour of Assessee
  • Citation Number : TS-551-HC-2019(KAR)
  • Tax Payer : Shri S M Anand
Income tax Appellate Tribunal

ITAT:Denies LTCG exemption on shares-sale; Cites assessee's failure to prove transaction genuineness

  • In Favour of Revenue
  • Citation Number : TS-550-ITAT-2019(DEL)
  • Tax Payer : Shri Satish Kishore
Income tax Appellate Tribunal

ITAT:Order passed in contravention of subsequently clarified legal position, rectifiable u/s. 154

  • In Favour of Assessee
  • Citation Number : TS-549-ITAT-2019(Mum)
  • Tax Payer : Anandkumar Jain
Income tax Appellate Tribunal

ITAT:No PE for Audi AG's 'fully built-up' cars sale to Indian AE

  • In Favour of Assessee
  • Citation Number : TS-548-ITAT-2019(Mum)
  • Tax Payer : Audi AG
High Court

HC:Upholds special audit initiation; Non-maintenance of books doesn't imply 'no complexity in accounts'

  • In Favour of Revenue
  • Citation Number : TS-546-HC-2019(GUJ)
  • Tax Payer : Tehmul Burjor Sethna
District Court

DC: TDS deposit delay due to 'bad financial condition' a reasonable cause, overturns conviction

  • In Favour of Revenue
  • Citation Number : TS-852-DC-2019(DEL)
  • Tax Payer : GREAT INDIA NAUTANKI COMPANY PVT. LTD
Income tax Appellate Tribunal

ITAT:Quashes Sec.263-order in case of builder subjected to limited scrutiny on AIR basis

  • In Favour of Assessee
  • Citation Number : TS-545-ITAT-2019(Mum)
  • Tax Payer : R. & H. Property Developer, Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Yum Restaurant's marketing arm taxable on franchisee advertising contributions; Rejects 'income diversion' plea

  • In Favour of Revenue
  • Citation Number : TS-544-ITAT-2019(DEL)
  • Tax Payer : Yum! Restaurants Marketing Pvt. Ltd
High Court

HC:Quashes provisional attachment of 'Rs. 180 cr. income-tax refund' arising to Vodafone Idea

  • In Favour of Assessee
  • Citation Number : TS-543-HC-2019(BOM)
  • Tax Payer : Vodafone Idea Ltd
Income tax Appellate Tribunal

ITAT:Commercial space let out in mall constitutes business income, not house property

  • In Favour of Assessee
  • Citation Number : TS-542-ITAT-2019(Ahd)
  • Tax Payer : Gulmohar Park Mall Pvt Ltd
Income tax Appellate Tribunal

ITAT: Disallows STCL towards forfeiture of share warrants in the hands of finance-company

  • In Favour of Revenue
  • Citation Number : TS-541-ITAT-2019(CHNY)
  • Tax Payer : Sowraj Investments Pvt Ltd
High Court

HC:Compensation received by Swiss Co. towards breach of contract, not taxable under residuary Article 22

  • In Favour of Both, Partially
  • Citation Number : TS-540-HC-2019(DEL)
  • Tax Payer : Xstrata Coal Marketing AG
Income tax Appellate Tribunal

ITAT: Extended limitation u/s. 201(3) vide 2014 amendment, retrospective; Distinguishes Tata Teleservices' case

  • In Favour of Revenue
  • Citation Number : TS-539-ITAT-2019(Ahd)
  • Tax Payer : Rang Infrastructure (P) Ltd