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Rulings ( 15481 results )

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Income tax Appellate Tribunal

ITAT:Allows capital gains exemption; Succession of firms by 'existing' company, permissible

  • In Favour of Assessee
  • Citation Number : TS-453-ITAT-2019(Ahd)
  • Tax Payer : Neptune Industries Ltd
High Court

HC:Reads AO's reasons to believe as a 'whole', cites investigation report, upholds re-opening

  • In Favour of Revenue
  • Citation Number : TS-452-HC-2019(DEL)
  • Tax Payer : Chetan Sabharwal
Supreme Court

SC:Dismisses Revenue's SLP challenging Telecom Co.'s revenue recognition method for prepaid cards

  • In Favour of Assessee
  • Citation Number : TS-451-SC-2019
  • Tax Payer : Shyam Telelink Ltd
Income tax Appellate Tribunal

ITAT:Quashes re-assessment on Jagan Reddy's companies; Distinguishes SC's NRA judgment on Sec. 68 addition

  • In Favour of Assessee
  • Citation Number : TS-450-ITAT-2019(Bang)
  • Tax Payer : Janani Infrastructure Pvt. Ltd
High Court

HC:Reverses ITAT; Upholds AO's rejection of books relating to unexplained 'cash sales'

  • In Favour of Revenue
  • Citation Number : TS-449-HC-2019(DEL)
  • Tax Payer : Rajiv Gupta
Income tax Appellate Tribunal

ITAT:Allows lessor's depreciation claim on asset leased under 'finance lease' arrangement

  • In Favour of Assessee
  • Citation Number : TS-448-ITAT-2019(Mum)
  • Tax Payer : Reliance Corporate IT Park Ltd
Income tax Appellate Tribunal

ITAT:No penalty for legal heir's non-signing of Swiss Bank's 'consent waiver form'

  • In Favour of Assessee
  • Citation Number : TS-447-ITAT-2019(Mum)
  • Tax Payer : Shri Shalin Tandon
High Court

HC:Quashes provisional attachment u/s. 281B of petitioner's bank accounts and other assets

  • In Favour of Assessee
  • Citation Number : TS-446-HC-2019(DEL)
  • Tax Payer : Dabur Invest Corp
Income tax Appellate Tribunal

ITAT:Advance to share-holder co. from 'running current account' triggers deemed dividend taxability u/s. 2(22)(e)

  • In Favour of Revenue
  • Citation Number : TS-445-ITAT-2019(ASR)
  • Tax Payer : G. G. Oils & Fats Pvt. Ltd
High Court

HC:Dismisses Revenue's appeal; Cricket Club's stadium renovation/interiors expenditure revenue in nature

  • In Favour of Assessee
  • Citation Number : TS-444-HC-2019(BOM)
  • Tax Payer : The Cricket Club of India
Supreme Court

SC:Dismisses SLP against HC order allowing Sec. 10A deduction on profits enhanced by Sec. 40(a)(ia) disallowance

  • In Favour of Assessee
  • Citation Number : TS-442-SC-2019
  • Tax Payer : BMC Software India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Amount received on subsidiary's liquidation, assessable as 'capital gains' u/s. 46(2) in parent's hands

  • In Favour of Both, Partially
  • Citation Number : TS-441-ITAT-2019(Kol)
  • Tax Payer : Turner Morrison Limited
Income tax Appellate Tribunal

ITAT:Rejects 'Thincap rules' invocation to re-characterize CCDs as equity, allows pre-conversion interest u/s. 36(1)(iii)

  • In Favour of Assessee
  • Citation Number : TS-440-ITAT-2019(Bang)
  • Tax Payer : CAE Flight Training (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT:German Parent's insurance receipt towards erosion of financial interest in Indian subsidiary, non-taxable

  • In Favour of Assessee
  • Citation Number : TS-439-ITAT-2019(DEL)
  • Tax Payer : Adidas India Marketing (P.) Ltd
High Court

HC:Quashes AO's lower TDS certificate u/s. 197; Calls it 'textbook' example of superior dictating sub-ordinate

  • In Favour of Both, Partially
  • Citation Number : TS-438-HC-2019(DEL)
  • Tax Payer : Bently Nevada Llc
Supreme Court

SC:Upholds pre-emptive purchase of land u/s. 269UD; Factual findings by appropriate authority, not perverse

  • In Favour of Revenue
  • Citation Number : TS-437-SC-2019
  • Tax Payer : Krishna Kumar Rawat & Ors
Supreme Court

SC:Dismisses SLP against HC order upholding constitutional validity of dividend income taxation u/s 115BBDA

  • In Favour of Revenue
  • Citation Number : TS-436-SC-2019
  • Tax Payer : RAJAN BHATIA
Income tax Appellate Tribunal

ITAT:Sec. 194J TDS applicable on 'Arbitration' fees payment for 'out of court' settlement

  • In Favour of Revenue
  • Citation Number : TS-435-ITAT-2019(DEL)
  • Tax Payer : HAL Offshore Ltd
Income tax Appellate Tribunal

ITAT:Gift by HUF to member, not taxable u/s. 56(2)(vii) despite non-inclusion in 'relative' definition

  • In Favour of Assessee
  • Citation Number : TS-434-ITAT-2019(CHANDI)
  • Tax Payer : Shri Pankil Garg
High Court

HC:Upholds Sec.234B interest levy on NR; Full Bench Maersk ratio inapplicable

  • In Favour of Revenue
  • Citation Number : TS-433-HC-2019(UTT)
  • Tax Payer : B.J. Services Company Middle East Limited