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Rulings ( 15481 results )

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Income tax Appellate Tribunal

ITAT:Allows advance written-off on capital asset not acquired by assessee as business-loss

  • In Favour of Assessee
  • Citation Number : TS-214-ITAT-2019(Kol)
  • Tax Payer : Chloride Power Systems & Solutions Ltd
Income tax Appellate Tribunal

ITAT:Unrealised forex gains taxability on forward contracts can't be deferred till settlement

  • In Favour of Assessee
  • Citation Number : TS-213-ITAT-2019(Mum)
  • Tax Payer : Tata Consultancy Services Ltd
Income tax Appellate Tribunal

ITAT:Consideration for technical assistance rendered by member to its consortium, not royalty

  • In Favour of Revenue
  • Citation Number : TS-212-ITAT-2019(DEL)
  • Tax Payer : PJSC Stroytransgaz
High Court

HC:Sets aside CBDT policy incentivizing CIT(A) for passing Revenue favourable orders

  • In Favour of Both, Partially
  • Citation Number : TS-211-HC-2019(BOM)
  • Tax Payer : The Chamber of Tax Consultants
Income tax Appellate Tribunal

ITAT:No 'multiple' counting of employees in a single day while construing service PE threshold

  • In Favour of Assessee
  • Citation Number : TS-210-ITAT-2019(Mum)
  • Tax Payer : Linklaters
High Court

HC:Mortgage discharge in connection with property sale - not income diversion; Denies deduction u/s. 48

  • In Favour of Revenue
  • Citation Number : TS-209-HC-2019(MAD)
  • Tax Payer : D.Zeenath
Supreme Court

SC:Sets aside HC order dismissing Revenue's appeal without framing substantial question of law

  • In Favour of Assessee
  • Citation Number : TS-208-SC-2019
  • Tax Payer : A.A. Estate Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Gives effect to Third Member order; Money distributed to retiring partner, not 'transfer'

  • In Favour of Assessee
  • Citation Number : TS-207-ITAT-2019(Mum)
  • Tax Payer : D.S. Corporation
Income tax Appellate Tribunal

ITAT:No denial of housing project related deduction u/s. 80IB(10) for non-receipt of completion certificate

  • In Favour of Assessee
  • Citation Number : TS-206-ITAT-2019(PUN)
  • Tax Payer : Samarthshree Promoters & Developers
Income tax Appellate Tribunal

ITAT:Foreign LLP not eligible assessee” u/s 144C(15)(b); Quashes draft, final assessment orders

  • In Favour of Assessee
  • Citation Number : TS-205-ITAT-2019(Mum)
  • Tax Payer : Maquet Holdings B.V. & Co. KG
Income tax Appellate Tribunal

ITAT:DRP route inapplicable if no variation in returned income, tax-rate variation irrelevant

  • In Favour of Assessee
  • Citation Number : TS-204-ITAT-2019(Mum)
  • Tax Payer : Mausmi SA Investments LLC
High Court

HC:'On spot control' - not sole criteria to decide employer-employee relationship in deputation

  • In Favour of Assessee
  • Citation Number : TS-202-HC-2019(BOM)
  • Tax Payer : Smt. Supriya Suhas Joshi
High Court

HC:Service tax receipt not consideration for services; Excludes from presumptive taxation u/s. 44BB

  • In Favour of Assessee
  • Citation Number : TS-201-HC-2019(UTT)
  • Tax Payer : Schlumberger Asia Services Ltd
High Court

HC:Reverses ITAT; No deduction u/s. 37 for redemption fine payment on imports

  • In Favour of Revenue
  • Citation Number : TS-200-HC-2019(BOM)
  • Tax Payer : Sushil Gupta
Income tax Appellate Tribunal

ITAT:Deletes share-premium addition under general provision of Sec. 56(1) bereft Sec. 56(2)(viib) applicability

  • In Favour of Assessee
  • Citation Number : TS-199-ITAT-2019(HYD)
  • Tax Payer : Apollo Sugar Clinics Ltd
Income tax Appellate Tribunal

ITAT:Deletes share premium addition u/s. 68; Distinguishes SC's NRA Iron ruling

  • In Favour of Assessee
  • Citation Number : TS-198-ITAT-2019(Kol)
  • Tax Payer : Baba Bhootnath Trade & Commerce Ltd
Income tax Appellate Tribunal

ITAT:Assessee-firm's unregistered, non-dated resolution regarding partner's remuneration for Sec. 40(b) purposes, an 'afterthought'

  • In Favour of Revenue
  • Citation Number : TS-197-ITAT-2019(ASR)
  • Tax Payer : GRK Agencies
High Court

HC:Key personnel appointments indicate business set-up for SPV engaged in developing project plans

  • In Favour of Assessee
  • Citation Number : TS-196-HC-2019(DEL)
  • Tax Payer : Indian Railway Stations Development Corporation Ltd
High Court

HC:Assessee-company gets sweet deal; Allows expenditure towards abandoned 'Mawa' project u/s 37(1)

  • In Favour of Assessee
  • Citation Number : TS-195-HC-2019(BOM)
  • Tax Payer : Graviss Foods Pvt. Ltd
Supreme Court

SC:Dismisses SLP; Sec. 194A TDS inapplicable on interest payment for delayed plot delivery

  • In Favour of Both, Partially
  • Citation Number : TS-194-SC-2019
  • Tax Payer : West Bengal Housing Infrastructure development Corporation Limited