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Rulings ( 15481 results )

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Income tax Appellate Tribunal

ITAT:Considers flats allotment-date over sale-agreement date for capital-gains

  • In Favour of Assessee
  • Citation Number : TS-193-ITAT-2019(Mum)
  • Tax Payer : Shri Keyur Hemant Shah
Income tax Appellate Tribunal

ITAT:Allows provision for future expenses, subsequent year reversals not bar

  • In Favour of Assessee
  • Citation Number : TS-192-ITAT-2019(Mum)
  • Tax Payer : Thyssenkrupp Industrial Solutions (India) Private Limited
Income tax Appellate Tribunal

ITAT:Grants treaty exemption to 'dual-resident' US citizen, applies 'centre of vital interest' test

  • In Favour of Assessee
  • Citation Number : TS-191-ITAT-2019(Bang)
  • Tax Payer : Shri Kumar Sanjeev Ranjan
High Court

HC:Nirav Modi co.'s paintings to go under hammer, dismisses challenge against tax-recovery

  • In Favour of Revenue
  • Citation Number : TS-190-HC-2019(BOM)
  • Tax Payer : Camelot Enterprises Private Limited
Income tax Appellate Tribunal

ITAT:No Sec. 68 trigger for intra-group share-purchase without involving cash element

  • In Favour of Assessee
  • Citation Number : TS-189-ITAT-2019(Kol)
  • Tax Payer : Abhijeet Enterprise Ltd
High Court

HC:Upholds taxability u/s. 41(1) for unclaimed trade liabilities pertaining to erstwhile discontinued business

  • In Favour of Revenue
  • Citation Number : TS-188-HC-2019(MAD)
  • Tax Payer : West Asia Exports & Imports (P) Ltd
High Court

HC:'Managerial remuneration' provisioning in Company's books triggers taxability in MD's hands despite non-receipt

  • In Favour of Assessee
  • Citation Number : TS-187-HC-2019(MAD)
  • Tax Payer : V.Ramakrishnan case
High Court

HC:Senior citizen gets breather, lifts attachment on bank accounts for meeting daily expenses

  • In Favour of Both, Partially
  • Citation Number : TS-186-HC-2019(BOM)
  • Tax Payer : Darius Sammotashaw
Income tax Appellate Tribunal

ITAT:'Toll Concession Agreement' between Punjab-Government & Concessionaire - camouflage, fixes assessee-Board's liability for TCS

  • In Favour of Revenue
  • Citation Number : TS-185-ITAT-2019(CHANDI)
  • Tax Payer : Punjab Infrastructure Development Board
Income tax Appellate Tribunal

ITAT:Quashes assessment on non-existent 'amalgamating co.'; AO failed to enquire into 'successor-in-interest'

  • In Favour of Assessee
  • Citation Number : TS-184-ITAT-2019(Mum)
  • Tax Payer : UTV Software Communications Ltd.
Income tax Appellate Tribunal

ITAT:Market survey charges for exploring new business - FTS liable for TDS u/s. 195

  • In Favour of Assessee
  • Citation Number : TS-183-ITAT-2019(Ahd)
  • Tax Payer : Shri Jogendra L. Bhati
Supreme Court

SC:Dismisses SLP against Sec. 43B disallowance deletion on 'unpaid service tax'

  • In Favour of Assessee
  • Citation Number : TS-182-SC-2019
  • Tax Payer : Tops Security
Supreme Court

SC:Remands matter to HC for deciding on re-opening validity in Nokia India's case

  • In Favour of Both, Partially
  • Citation Number : TS-181-SC-2019
  • Tax Payer : Nokia India Pvt. Ltd.
High Court

HC:Reverses ITAT; Guardian to discharge tax obligation of orphan 'minor'

  • In Favour of Both, Partially
  • Citation Number : TS-180-HC-2019(MAD)
  • Tax Payer : R.P.Sarathy
Income tax Appellate Tribunal

ITAT:Declines to amend 'subjective' error capable of two views; Dismisses Revenue's MA

  • In Favour of Assessee
  • Citation Number : TS-179-ITAT-2019(Ahd)
  • Tax Payer : Devendra J Kothari
Supreme Court

SC:SLP dismissed 'in limine' doesn't render review petition non-maintainable; Doctrine of merger inapplicable

  • In Favour of Assessee
  • Citation Number : TS-178-SC-2019
  • Tax Payer : Khoday Distilleries Ltd
Income tax Appellate Tribunal

ITAT:'Technical services' rendered by Ugandan professionals, covered by Article 14 on 'Independent Personal Services'

  • In Favour of Assessee
  • Citation Number : TS-177-ITAT-2019(Bang)
  • Tax Payer : Wifi Networks P Ltd
High Court

HC:Grants charitable exemption; Golf club's activities not in the nature of business

  • In Favour of Assessee
  • Citation Number : TS-176-HC-2019(BOM)
  • Tax Payer : The Bombay Presidency Gold Club Ltd
High Court

HC:Grants Sec. 80IA(4) benefit to sub-contractor for development/maintenance of railway siding

  • In Favour of Assessee
  • Citation Number : TS-175-HC-2019(MAD)
  • Tax Payer : Chettinad Lignite Transport Services
High Court

HC:No Sec 195 TDS on interest payment to Indian bank towards LC for import

  • In Favour of Assessee
  • Citation Number : TS-174-HC-2019(MAD)
  • Tax Payer : FFE Minerals (I) P Ltd