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Rulings ( 15481 results )

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High Court

HC:Funds spent on interiors of leasehold premises - capital expenditure; Cites Explanation 1 to Sec. 32

  • In Favour of Revenue
  • Citation Number : TS-394-HC-2019(MAD)
  • Tax Payer : E.T.A. Travel Agency (P) Ltd
Income tax Appellate Tribunal

ITAT:Sec. 2(22)(e) inapplicable where Sajid Nadiadwala's own funds routed through company for Bentley-purchase

  • In Favour of Assessee
  • Citation Number : TS-393-ITAT-2019(Mum)
  • Tax Payer : Shri Sajid S. Nadiadwala
Income tax Appellate Tribunal

ITAT:Dismisses Revenue's low-tax effect appeal; DIT(Investigation) an 'internal source' not covered by exception

  • In Favour of Assessee
  • Citation Number : TS-392-ITAT-2019(Mum)
  • Tax Payer : Late Shri Amarchand P Shah by Legal Heir Shri Nitin A Shah
Income tax Appellate Tribunal

ITAT:No 'loss dis-allowance' based on presumption that assessee misused 'Client Code Modification' facility

  • In Favour of Assessee
  • Citation Number : TS-391-ITAT-2019(HYD)
  • Tax Payer : Canara Securities Ltd
Income tax Appellate Tribunal

ITAT:Allows taxpayer's Sec.-80IA deduction claim though audit-report filed during assessment proceedings

  • In Favour of Assessee
  • Citation Number : TS-390-ITAT-2019(CHNY)
  • Tax Payer : Karmen International P. Ltd
Income tax Appellate Tribunal

ITAT:Equity Oriented MF units, not 'shares'; STCG not taxable under India-UAE Treaty

  • In Favour of Assessee
  • Citation Number : TS-389-ITAT-2019(COCH)
  • Tax Payer : Sri. K. E. Faizal
High Court

HC:Dismisses writ; Concealment penalty imposed on TP-adjustment determined under MAP, not ultra-vires

  • In Favour of Revenue
  • Citation Number : TS-388-HC-2019(KAR)
  • Tax Payer : Toyota Kirloskar Motor Private Limited
Income tax Appellate Tribunal

ITAT:Funds contributed by society members for meeting own-expenses & interest thereon, non-taxable

  • In Favour of Assessee
  • Citation Number : TS-387-ITAT-2019(HYD)
  • Tax Payer : Windsor Home Owners Welfare Association
Income tax Appellate Tribunal

ITAT:Assessee's transactions with sister-concerns a 'clear eyewash'; Disallows business loss claim

  • In Favour of Revenue
  • Citation Number : TS-386-ITAT-2019(Ahd)
  • Tax Payer : RPK Warehousing Pvt Ltd
High Court

HC:NCLT doesn't examine amalgamation scheme like tooth-comb”, approval not waiver of tax compliances

  • In Favour of Both, Partially
  • Citation Number : TS-385-HC-2019(MAD)
  • Tax Payer : Dalmia Power Limited
Supreme Court

SC: Dismisses Revenue's SLP challenging 'capital gains' taxability in Trust's hands on ESOP-shares settlement

  • In Favour of Assessee
  • Citation Number : TS-384-SC-2019
  • Tax Payer : Vernan Pvt. Trust
Supreme Court

SC:Dismisses SLP against Revenue's 'retrospective' invocation of expanded 16 years re-assessment time-limit

  • In Favour of Assessee
  • Citation Number : TS-383-SC-2019
  • Tax Payer : Brahm Datt
High Court

HC:Reverses ITAT; Rejects taxing notional rental income on legally 'unoccupiable' commercial property

  • In Favour of Assessee
  • Citation Number : TS-382-HC-2019(BOM)
  • Tax Payer : Sharan Hospitality Private Limited
High Court

HC:Bombay HC refuses to entertain assessee's challenge against reopening notice by Hyderabad based AO

  • In Favour of Revenue
  • Citation Number : TS-381-HC-2019(BOM)
  • Tax Payer : HSBC Holdings PLC
Income tax Appellate Tribunal

ITAT:No Sec. 14A disallowance where assessee earns share of 'loss' from partnership firm

  • In Favour of Assessee
  • Citation Number : TS-380-ITAT-2019(Bang)
  • Tax Payer : Chayadeep Enterprises LLP
Income tax Appellate Tribunal

ITAT:Exemption u/s. 10(38) no bar for allowing carry forward of LTCL on listed shares

  • In Favour of Assessee
  • Citation Number : TS-379-ITAT-2019(Kol)
  • Tax Payer : United Investments
Supreme Court

SC:Dismisses Revenue's challenge to quashing of reopening notices issued on Deloitte

  • In Favour of Assessee
  • Citation Number : TS-378-SC-2019
  • Tax Payer : Deloitte Haskins And Sells
Supreme Court

SC:Dismisses assessee's SLP challenging 'Forum-shopping' indulgence, however, sets aside imposition of cost

  • In Favour of Revenue
  • Citation Number : TS-377-SC-2019
  • Tax Payer : N.R. Portfolio Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Upholds Sec.271B penalty levy for non-production of audit report by assessee-society

  • In Favour of Revenue
  • Citation Number : TS-376-ITAT-2019(COCH)
  • Tax Payer : Peroorkada Service Cooperative Bank Ltd
Income tax Appellate Tribunal

ITAT:Multiple flats bought vide one allotment letter, not 'single transaction' for Sec. 234E levy

  • In Favour of Revenue
  • Citation Number : TS-375-ITAT-2019(Mum)
  • Tax Payer : Cornerview Construction & Developers Pvt. Ltd