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Rulings ( 15481 results )

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Income tax Appellate Tribunal

ITAT:Rent waiver to loss-making subsidiary, no estoppel for taxation in assessee-landlord's hands

  • In Favour of Assessee
  • Citation Number : TS-495-ITAT-2019(CHNY)
  • Tax Payer : CRP (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT:Sec. 195 TDS inapplicable on NR payments for coal imports through 'agent in India'

  • In Favour of Assessee
  • Citation Number : TS-493-ITAT-2019(Ind)
  • Tax Payer : Hind Energy & Coal Benefication (India) Ltd
High Court

HC:Declines to entertain Genpact's writ challenging buyback tax demand, relegates to appellate remedy

  • In Favour of Both, Partially
  • Citation Number : TS-492-HC-2019(DEL)
  • Tax Payer : Genpact India Private Limited
Income tax Appellate Tribunal

ITAT:Grants MAT deduction to Sick co. for 'negative net-worth' period, cites free-reserves definition under SICA

  • In Favour of Assessee
  • Citation Number : TS-491-ITAT-2019(Mum)
  • Tax Payer : Rama Pulp and Papers Ltd
Income tax Appellate Tribunal

ITAT:Immovable property sale to 'relative' at less than market-value, not 'gift'; Upholds capital-gains taxability

  • In Favour of Revenue
  • Citation Number : TS-490-ITAT-2019(Mum)
  • Tax Payer : Shri Bonifacio D’souza
High Court

HC:Sec 143(1) intimation, not 'order' for determining Rule 68B time-limit for attached properties sale

  • In Favour of Both, Partially
  • Citation Number : TS-489-HC-2019(GUJ)
  • Tax Payer : Gauravbhai Hargovindhai Dave
Income tax Appellate Tribunal

ITAT:Forfeiture of application money on FCDs, not taxable u/s. 56(2)(ix)

  • In Favour of Assessee
  • Citation Number : TS-487-ITAT-2019(DEL)
  • Tax Payer : R.S. Triveni Foods P. Ltd
High Court

HC: Payment to Austrian Co for supply of designs & drawings, not royalty”

  • In Favour of Assessee
  • Citation Number : TS-486-HC-2019(P & H)
  • Tax Payer : The Majestic Auto Ltd
Income tax Appellate Tribunal

ITAT:Deletes undisclosed income addition for Salman Khan; Katrina Kaif comes to the rescue

  • In Favour of Assessee
  • Citation Number : TS-485-ITAT-2019(Mum)
  • Tax Payer : Shri Salman Khan
Income tax Appellate Tribunal

ITAT:Assessee's mere claim as 'benamidar' of shares insufficient to deny LTCG, dividend taxability

  • In Favour of Both, Partially
  • Citation Number : TS-484-ITAT-2019(AGR)
  • Tax Payer : Shyam Sunder & Manish Taori C/o Shyam Sunder Bhattad
Income tax Appellate Tribunal

ITAT:Forex loss on business advance invested in mutual funds, not subject to disallowance u/s. 14A

  • In Favour of Assessee
  • Citation Number : TS-483-ITAT-2019(DEL)
  • Tax Payer : Theolia Wind Power Pvt. Ltd
High Court

HC:Illegal attachment & retention” by Revenue attracts interest payment, however Sec 244-A inapplicable

  • In Favour of Assessee
  • Citation Number : TS-482-HC-2019(P & H)
  • Tax Payer : M/s Competent Authority-cum-Chief Administrator, Patiala Urban Planning and Development Authority
Income tax Appellate Tribunal

ITAT: Deletes addition of extrapolated income on Form 26AS basis, as TDS mismatch largely reconciled

  • In Favour of Assessee
  • Citation Number : TS-481-ITAT-2019(Mum)
  • Tax Payer : TUV India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Allows loss suffered by Zoom TV on 'unsuccessful' overseas venture; Rejects 'capital loss' plea

  • In Favour of Assessee
  • Citation Number : TS-480-ITAT-2019(Mum)
  • Tax Payer : Zoom Entertainment Network Limited
Income tax Appellate Tribunal

ITAT: CBDT circular on share-holding characterization applies to 'immovable properties', accepts LTCG treatment

  • In Favour of Assessee
  • Citation Number : TS-479-ITAT-2019(Ahd)
  • Tax Payer : Shri Niketan Krishorchandra Patel
Supreme Court

SC:Dismisses Revenue's SLPs involving low tax effect, applies CBDT's recent circular

  • In Favour of Assessee
  • Citation Number : TS-478-SC-2019
  • Tax Payer : MSEB Holding Company Ltd
High Court

HC:Allows extended limitation period for completing assessment pursuant to Settlement application rejection u/s. 245D(4)

  • In Favour of Assessee
  • Citation Number : TS-477-HC-2019(DEL)
  • Tax Payer : Rohit Kumar Gupta
High Court

HC:Denies deduction u/s. 80IB(7)(a) to hotel on saloon section income absent 'direct nexus'

  • In Favour of Revenue
  • Citation Number : TS-476-HC-2019(ALL)
  • Tax Payer : Bir Hotels Pvt. Ltd
High Court

HC: Sets-aside AO's order levying tax on compensation interest received by Petitioner owing to motor accident

  • In Favour of Assessee
  • Citation Number : TS-475-HC-2019(BOM)
  • Tax Payer : Shri Rupesh Rashmikant Shah
Income tax Appellate Tribunal

ITAT:Prize received by Taxpayer in the form of gold”, not lottery” pre-April 2002 amendment

  • In Favour of Assessee
  • Citation Number : TS-474-ITAT-2019(COCH)
  • Tax Payer : Sri.Rajmohan V.V.