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Rulings ( 15481 results )

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Income tax Appellate Tribunal

ITAT:Quashes AO's 'FTS / royalty' characterization of Dutch Co.'s income; Cites variance with APA

  • In Favour of Assessee
  • Citation Number : TS-333-ITAT-2019(Mum)
  • Tax Payer : Spencer Stuart International BV
Income tax Appellate Tribunal

ITAT:Quashes revision order u/s. 263 for violation of natural justice principles

  • In Favour of Assessee
  • Citation Number : TS-332-ITAT-2019(DEL)
  • Tax Payer : National Association of Software and Services Companies (‘NASSCOM’)
Income tax Appellate Tribunal

ITAT:Rendering management advisory services, not FTS under Singapore DTAA

  • In Favour of Assessee
  • Citation Number : TS-331-ITAT-2019(Mum)
  • Tax Payer : Dimension Data Asia Pecific Pte. Ltd
Income tax Appellate Tribunal

ITAT:Directs AO to allocate expenses to incomes on which STT rebate u/s 88E is denied

  • In Favour of Both, Partially
  • Citation Number : TS-330-ITAT-2019(DEL)
  • Tax Payer : OPG Securities Private Ltd
Income tax Appellate Tribunal

ITAT:Sec.43A not triggered on forex utilization towards assets purchased in India

  • In Favour of Assessee
  • Citation Number : TS-329-ITAT-2019(PUN)
  • Tax Payer : Neuman & Esser Compressor Application Centre Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Discount earned on FCCB buyback, not revenue receipt u/s. 28(iv)

  • In Favour of Assessee
  • Citation Number : TS-328-ITAT-2019(Mum)
  • Tax Payer : Pidilite Industries Ltd
Income tax Appellate Tribunal

ITAT:Allows business loss set-off, though not claimed in return; Cites 'supervening impossibility'

  • In Favour of Assessee
  • Citation Number : TS-327-ITAT-2019(PUN)
  • Tax Payer : Maharashtra State Warehousing Corporation
Income tax Appellate Tribunal

ITAT:Allows taxpayer's LTCG claim on 'penny stock' sale, grants exemption u/s. 10(38)

  • In Favour of Assessee
  • Citation Number : TS-326-ITAT-2019(Kol)
  • Tax Payer : Mool Chand Jagwayan
Income tax Appellate Tribunal

ITAT:Upholds Sec. 68 addition for share premium received in cash, relies on SC NRA Iron judgment

  • In Favour of Revenue
  • Citation Number : TS-325-ITAT-2019(DEL)
  • Tax Payer : Optima Webtech Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Allows deduction u/s. 37 to Bharti & Voda-Idea's JV towards gratuity payments for employees' 'past services'

  • In Favour of Assessee
  • Citation Number : TS-324-ITAT-2019(DEL)
  • Tax Payer : Indus Towers Ltd
High Court

HC:Restores back proceedings to AO to re-consider Taxpayer's defective return claims

  • In Favour of Both, Partially
  • Citation Number : TS-322-HC-2019(KAR)
  • Tax Payer : Sri Deepak Dhanaraj
High Court

HC:Upholds launching of prosecution for TDS default, pending determination of liability u/s. 201

  • In Favour of Revenue
  • Citation Number : TS-321-HC-2019(KAR)
  • Tax Payer : Golden Gate Properties Ltd
Income tax Appellate Tribunal

ITAT:Deletes bogus expenses disallowance; Mere wrong presentation in books irrelevant

  • In Favour of Revenue
  • Citation Number : TS-320-ITAT-2019(Mum)
  • Tax Payer : AAA Technologies Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Sec. 194C TDS applicable on Mahindra's payments to dealers towards free service coupons

  • In Favour of Revenue
  • Citation Number : TS-319-ITAT-2019(Mum)
  • Tax Payer : Mahindra & Mahindra Ltd
Income tax Appellate Tribunal

ITAT:Disallows Sec. 35(1)(ii) claim towards donation made to Arvindo Trust owing CBDT Directive

  • In Favour of Revenue
  • Citation Number : TS-318-ITAT-2019(CHNY)
  • Tax Payer : Shri Sudhakar Natarajan
Income tax Appellate Tribunal

ITAT:Trust entitled to carry forward excess income application to later years u/s. 11

  • In Favour of Assessee
  • Citation Number : TS-317-ITAT-2019(Ahd)
  • Tax Payer : Shree Bhartimaiya memorial Foundation
High Court

HC:Upholds ITAT; No income accrual due to service-recipient's precarious financial condition

  • In Favour of Assessee
  • Citation Number : TS-316-HC-2019(BOM)
  • Tax Payer : Bechtel International Inc
Income tax Appellate Tribunal

ITAT:Exempts LIC Officers' conveyance/ other allowances; Expenses vouchers submission not necessary

  • In Favour of Assessee
  • Citation Number : TS-315-ITAT-2019(VIZ)
  • Tax Payer : Thangirala Immanuel
Income tax Appellate Tribunal

ITAT:Commission to own HUF by Karta, not covered by 'related party payments' for Sec. 40A(2) disallowance

  • In Favour of Assessee
  • Citation Number : TS-314-ITAT-2019(Ahd)
  • Tax Payer : Prataprai G. Rohra
Income tax Appellate Tribunal

ITAT:Belated return filing not fatal to claim charity exemption u/s 11 till AY 2017-18

  • In Favour of Assessee
  • Citation Number : TS-313-ITAT-2019(COCH)
  • Tax Payer : Kunhitharuvai Memorial Charitable Trust