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Rulings ( 15481 results )

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Foreign Court

FC: FC: Canadian Tax Court: Taxpayer's restructuring exercise for monetizing 'Tax Loss', not 'abusive'; Rejects GAAR invocation

  • In Favour of Assessee
  • Citation Number : TS-849-FC-2019(CAN)
  • Tax Payer : Deans Knight Income Corporation
High Court

HC:Excludes time taken for pursuing remedy before HC from time-limit for passing Settlement Commission order

  • In Favour of Assessee
  • Citation Number : TS-273-HC-2019(GUJ)
  • Tax Payer : Akshar Builders
High Court

HC:Dismisses Revenue's low tax effect 'writ' matter, applies CBDT Circular

  • In Favour of Assessee
  • Citation Number : TS-272-HC-2019(KAR)
  • Tax Payer : Sri Dinakar Ullal
Income tax Appellate Tribunal

ITAT:No bar under Act on following different accounting methods for different projects by builder

  • In Favour of Assessee
  • Citation Number : TS-271-ITAT-2019(Ahd)
  • Tax Payer : Darshanam Life Space Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Corpus fund & interest thereon, held by Builder as custodian, not taxable

  • In Favour of Assessee
  • Citation Number : TS-270-ITAT-2019(Mum)
  • Tax Payer : Bhoomi Realtors
Foreign Court

FC: Australian Apex Court dismisses Tech Mahindra's SLP challenging offshore software receipts taxability

  • In Favour of Revenue
  • Citation Number : TS-848-FC-2019(AUS)
  • Tax Payer : Satyam Computer Service Limited
Income tax Appellate Tribunal

ITAT:Directs strict scrutiny into 'brazen abuse of tax policy' regarding taxpayer's Sec. 80-IB claim

  • In Favour of Revenue
  • Citation Number : TS-269-ITAT-2019(ASR)
  • Tax Payer : Komal Paper Mills
Income tax Appellate Tribunal

ITAT:Consultancy services rendered for export outside India not taxable u/s 9(1)(vii)

  • In Favour of Assessee
  • Citation Number : TS-268-ITAT-2019(Ahd)
  • Tax Payer : Indo Colchem Ltd
Supreme Court

SC:Dismisses SLP against block assessment quashing for non-issuance of Sec.143(2) notice

  • In Favour of Assessee
  • Citation Number : TS-267-SC-2019
  • Tax Payer : Devendranath G. Chaturvedi
Income tax Appellate Tribunal

ITAT:'Managerial services' not covered under FTS definition under India-Netherlands DTAA

  • In Favour of Assessee
  • Citation Number : TS-266-ITAT-2019(Mum)
  • Tax Payer : Hyva Holding B.V
Income tax Appellate Tribunal

ITAT:Set-Top Boxes purchase, a 'CAPEX' for cable TV operator; Upholds AO's restricted 15 depreciation grant

  • In Favour of Both, Partially
  • Citation Number : TS-265-ITAT-2019(COCH)
  • Tax Payer : Kerala Communicators Cable Ltd
Supreme Court

SC:Sets aside HC order denying extension of time-limit for installment payment under IDS, 2016

  • In Favour of Assessee
  • Citation Number : TS-264-SC-2019
  • Tax Payer : Dal Chandra Rastogi
Income tax Appellate Tribunal

ITAT:Sec.12AA registration cannot be denied if books not-maintained regarding Pharmacy located inside Hospital

  • In Favour of Assessee
  • Citation Number : TS-263-ITAT-2019(RAN)
  • Tax Payer : Barnabas Hospital
Income tax Appellate Tribunal

ITAT:AO cannot whimsically decline assessee's valuation-method, accepted in succeeding AY for Sec.56(2)(viib) purposes

  • In Favour of Assessee
  • Citation Number : TS-262-ITAT-2019(ASR)
  • Tax Payer : Enterprises Business Solutions Pvt. Ltd
Income tax Appellate Tribunal

ITAT:MAT applicable to real estate developer; Denies Sec. 80IB(10) deduction against 'book profits'

  • In Favour of Revenue
  • Citation Number : TS-261-ITAT-2019(CHANDI)
  • Tax Payer : Gee City Builders P.Ltd
Income tax Appellate Tribunal

ITAT:Allows deduction to Employer Co. towards 'performance bonus' provisioning; Distinguishes from 'statutory bonus' u/s. 43B

  • In Favour of Assessee
  • Citation Number : TS-260-ITAT-2019(CHNY)
  • Tax Payer : Harita NTI Limited
High Court

HC:Distribution of immovable property towards share in partnership on retirement, not transfer u/s 45(4)

  • In Favour of Assessee
  • Citation Number : TS-259-HC-2019(MAD)
  • Tax Payer : National Company
Income tax Appellate Tribunal

ITAT:Land with structures used for manufacturing purposes, not exigible to Wealth Tax

  • In Favour of Assessee
  • Citation Number : TS-258-ITAT-2019(Kol)
  • Tax Payer : Smt. Laxmi Devi Saraogi
Income tax Appellate Tribunal

ITAT:Expounds law on taxability of amount paid to retiring-partner on Firm reconstitution

  • In Favour of Revenue
  • Citation Number : TS-257-ITAT-2019(Bang)
  • Tax Payer : Savitri Kadur
Income tax Appellate Tribunal

ITAT:Allows deduction of 'provision of card receivable write-back' to NBFC for MAT purposes

  • In Favour of Assessee
  • Citation Number : TS-256-ITAT-2019(Mum)
  • Tax Payer : Bobcards Limited