Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15488 results )

Filters
High Court

HC:JDA transfer triggers when approvals received, not when license granted to developer

  • In Favour of Assessee
  • Citation Number : TS-139-HC-2019(MAD)
  • Tax Payer : Shri.R.J.V.Kaiwar
High Court

HC:Allows interest recognition under hire-purchase on EMI basis

  • In Favour of Assessee
  • Citation Number : TS-138-HC-2019(MAD)
  • Tax Payer : Sundaram Finance Limited
Income tax Appellate Tribunal

ITAT:Allows future development expenses in respect of completed projects to real estate developer

  • In Favour of Assessee
  • Citation Number : TS-137-ITAT-2019(Kol)
  • Tax Payer : Ashiana Housing Limited
Income tax Appellate Tribunal

ITAT:Co-owned property 'let-out' to mother, an 'eyewash' to escape interest restriction u/s. 24 for SOP

  • In Favour of Revenue
  • Citation Number : TS-136-ITAT-2019(Ahd)
  • Tax Payer : Shri Hitesh H Budhbhatti
High Court

HC: Builder's compensation payment to prospective buyers for surrender of allotted commercial spaces, deductible

  • In Favour of Assessee
  • Citation Number : TS-135-HC-2019(DEL)
  • Tax Payer : GOPAL DAS ESTATES & HOUSING PVT.LTD
High Court

HC:'A-political', 'A-religious' Income-tax law prevails over Christian 'Canon' law vis-a-vis taxation of missionaries

  • In Favour of Both, Partially
  • Citation Number : TS-134-HC-2019(MAD)
  • Tax Payer : The Society of Mary Immaculate (Tamil Nadu)
High Court

HC:Deletes capitation-fees addition in hands of assessee-parent; Cracks whip on engineering college

  • In Favour of Assessee
  • Citation Number : TS-133-HC-2019(MAD)
  • Tax Payer : Shri R.Bhoopathy
Income tax Appellate Tribunal

ITAT:Magician-assessee's trick fails; Denies Sec. 80-RR deduction on 'gross foreign receipts'

  • In Favour of Revenue
  • Citation Number : TS-132-ITAT-2019(COCH)
  • Tax Payer : Prof. Gopinath Muthukad
High Court

HC:IT proceedings pendency cannot make mortgage creation void u/s. 281(1); Quashes TRO's attachment order

  • In Favour of Assessee
  • Citation Number : TS-778-HC-2018(AP)
  • Tax Payer : ICICI Bank Limited
Income tax Appellate Tribunal

ITAT:'Technical concept' consideration not capital receipt; Disregards agreement being a self-serving document

  • In Favour of Revenue
  • Citation Number : TS-131-ITAT-2019(Ahd)
  • Tax Payer : Ashish Tandon
Income tax Appellate Tribunal

ITAT:CIT(A) can't impose Rule 11UA when taxpayer 'substantiated' higher valuation u/s. 56(2)(viib) before AO

  • In Favour of Assessee
  • Citation Number : TS-130-ITAT-2019(DEL)
  • Tax Payer : India Today Online Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Deletes notional rentals addition on builder's unsold flats; 2017 amendment to Sec. 23 prospective

  • In Favour of Assessee
  • Citation Number : TS-129-ITAT-2019(Mum)
  • Tax Payer : Saranga Estates Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Option money for grant of 'first rights of stake purchase', not business income

  • In Favour of Assessee
  • Citation Number : TS-128-ITAT-2019(DEL)
  • Tax Payer : Dabur Invest Corp
High Court

HC:Rejects Aberdeen Funds' claim of carry-forward of losses incurred by its investment series (funds)

  • In Favour of Revenue
  • Citation Number : TS-127-HC-2019(BOM)
  • Tax Payer : Aberdeen Institutional Commingled Funds LLC
High Court

HC:Quashes re-opening on Cyprus-entity initiated based on subsequent year assessment

  • In Favour of Assessee
  • Citation Number : TS-126-HC-2019(BOM)
  • Tax Payer : Precilion Holdings Limited
Supreme Court

SC:Sets aside HC-order for failure to frame 'question of law' in Yes Bank's case

  • In Favour of Revenue
  • Citation Number : TS-125-SC-2019
  • Tax Payer : Yes Bank Ltd
Income tax Appellate Tribunal

ITAT:Rules each new film not akin to splitting/reconstruction of existing business u/s 80IA(2)

  • In Favour of Assessee
  • Citation Number : TS-124-ITAT-2019(CHNY)
  • Tax Payer : Shri. K T Kunjumon
Income tax Appellate Tribunal

ITAT:Allows Sec.10AA deduction on FD Interest placed as margin money

  • In Favour of Assessee
  • Citation Number : TS-123-ITAT-2019(Ahd)
  • Tax Payer : Zaveri & Co. Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Quashes over Rs.750 cr. assessment on Tata Sons, Addl. CIT lacked 'jurisdiction' to pass order u/s.143(3)

  • In Favour of Assessee
  • Citation Number : TS-122-ITAT-2019(Mum)
  • Tax Payer : Tata Sons Ltd
Income tax Appellate Tribunal

ITAT:Capital reserve created on Amalgamation, not 'revaluation reserve'; Deletes book profit adjustment

  • In Favour of Assessee
  • Citation Number : TS-121-ITAT-2019(DEL)
  • Tax Payer : Priapus Developers P. Ltd