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Rulings ( 15488 results )

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High Court

HC: Situs of ITAT, not AO, relevant for determining HC jurisdiction; Sec. 127 inapplicable

  • In Favour of Assessee
  • Citation Number : TS-120-HC-2019(BOM)
  • Tax Payer : Sungard Solutions (I) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Upholds 'anonymous donation' taxability; Emphasizes on 'donor' capacity not just identity

  • In Favour of Revenue
  • Citation Number : TS-119-ITAT-2019(ASR)
  • Tax Payer : Sant Baba Bhag Singh
Income tax Appellate Tribunal

ITAT:Compensation for sub-tenancy surrender, taxable as 'capital gains', not IFOS

  • In Favour of Assessee
  • Citation Number : TS-118-ITAT-2019(Mum)
  • Tax Payer : Dr. Jayesh Keshrichand Shah
Supreme Court

SC:Striking-off Company's name by ROC, no ground for dismissing tax-appeal as 'infructuous'

  • In Favour of Both, Partially
  • Citation Number : TS-117-SC-2019
  • Tax Payer : Gopal Shri Scrips Pvt.Ltd
Income tax Appellate Tribunal

ITAT:Court induced adjournment mandates stay extension, notwithstanding Revenue reliance on SC ratio

  • In Favour of Assessee
  • Citation Number : TS-116-ITAT-2019(DEL)
  • Tax Payer : Sheela Foam Ltd
Supreme Court

SC:Dismisses Revenue's SLP challenging Sec. 194C TDS applicability on channel placement fees

  • In Favour of Assessee
  • Citation Number : TS-115-SC-2019
  • Tax Payer : Times Global Broadcasting Co. Ltd
Foreign Court

FC: Tax Court of Canada: Invokes SAAR; 'Tax reduction', main reason for appellant's separate existence

  • In Favour of Revenue
  • Citation Number : TS-847-FC-2019(CAN)
  • Tax Payer : Jencel Holdings Limited
High Court

HC:Upholds special audit initiation on Multi Commodity Exchange; Cites widened scope of Sec. 142(2A)

  • In Favour of Revenue
  • Citation Number : TS-114-HC-2019(BOM)
  • Tax Payer : Multi Commodity Exchange of India
High Court

HC:Settlement Commission cannot give retrospective effect to order invalidating settlement application

  • In Favour of Both, Partially
  • Citation Number : TS-113-HC-2019(BOM)
  • Tax Payer : Income Tax Settlement Commission
High Court

HC:Classifies Bank as 'industrial undertaking'; Allows amortization of share-issue expenses u/s. 35D

  • In Favour of Assessee
  • Citation Number : TS-777-HC-2018(KER)
  • Tax Payer : Dhanalakshmi Bank Ltd
Supreme Court

SC:Dismisses SLP; Waiver of loan obtained for funding operations - capital-receipt not taxable u/s 41(1)

  • In Favour of Assessee
  • Citation Number : TS-112-SC-2019
  • Tax Payer : Compaq Electric Ltd
Income tax Appellate Tribunal

ITAT:High premium charged by assessee no ground for making addition u/s 68

  • In Favour of Assessee
  • Citation Number : TS-111-ITAT-2019(Mum)
  • Tax Payer : Realty Check Properties Pvt. Ltd
Income tax Appellate Tribunal

ITAT:No Sec. 68 addition for share premium charged in excess of FMV valuation as per Rule 11UA

  • In Favour of Assessee
  • Citation Number : TS-110-ITAT-2019(Mum)
  • Tax Payer : Chiripal Poly Films Ltd
Supreme Court

SC:Expunges HC's adverse direction imposing cost on IRS officer, calls it 'wholly unnecessary'

  • In Favour of Both, Partially
  • Citation Number : TS-109-SC-2019
  • Tax Payer : Nu Tech Corporate Service Ltd. & Ors
Supreme Court

SC: Rules on deductibility of 'excessive' sugarcane purchase price paid by sugar manufacturers

  • In Favour of Both, Partially
  • Citation Number : TS-108-SC-2019
  • Tax Payer : Tasgaon Taluka S.S.K.Ltd
Supreme Court

SC:Directs Settlement Commission to re-decide interest waiver issue considering Ghaswala & Brij Lal ruling

  • In Favour of Both, Partially
  • Citation Number : TS-107-SC-2019
  • Tax Payer : Kakadia Builders Pvt. Ltd. & Anr
Supreme Court

SC: Restores AO's order on share premium addition u/s. 68; Emphasizes on thorough scrutiny in 'Private placements'

  • In Favour of Revenue
  • Citation Number : TS-106-SC-2019
  • Tax Payer : NRA Iron & Steel Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Deletes Sec.69 addition; Transaction between JV-partners can't be considered on commercial basis

  • In Favour of Assessee
  • Citation Number : TS-105-ITAT-2019(HYD)
  • Tax Payer : Maytas – CTR (JV)
Income tax Appellate Tribunal

ITAT:UAE Co.'s management fees constitutes 'business income' absent specific FTS-article; Directs PE examination

  • In Favour of Assessee
  • Citation Number : TS-104-ITAT-2019(Bang)
  • Tax Payer : ABB Industries FZE
Income tax Appellate Tribunal

ITAT:Rejects paper loss generation plea, allows STCL set-off against strategic sale gains

  • In Favour of Assessee
  • Citation Number : TS-103-ITAT-2019(Mum)
  • Tax Payer : Asianet TV Holdings Pvt. Ltd