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Income tax Appellate Tribunal

ITAT:Accords 'pass-through' status to HDFC Property Fund; Grants Rs. 264 cr. VCF exemption u/s. 10(23FB)

  • In Favour of Assessee
  • Citation Number : TS-102-ITAT-2019(Mum)
  • Tax Payer : HDFC Property Fund
Income tax Appellate Tribunal

ITAT:Taxpayer not clean bowled; Expenses on IPL tickets for customers deductible u/s 37

  • In Favour of Both, Partially
  • Citation Number : TS-101-ITAT-2019(HYD)
  • Tax Payer : EPE Process Filters & Accumulators Pvt Ltd
Supreme Court

SC:Larger Bench-Rules in assessee's favour on Sec. 80HH issue; 'Profits & gains' not synonymous with 'income'

  • In Favour of Assessee
  • Citation Number : TS-100-SC-2019
  • Tax Payer : Vijay Industries
High Court

HC:Imposes cost on assessee for indulging in 'Forum-shopping'; Allows Revenue's writ

  • In Favour of Revenue
  • Citation Number : TS-99-HC-2019(DEL)
  • Tax Payer : N.R. Portfolio Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Allows Revenue's MA; Recalls earlier order granting Sec. 80-IB benefit despite belated return filing

  • In Favour of Assessee
  • Citation Number : TS-98-ITAT-2019(PUN)
  • Tax Payer : Anand Shelters
High Court

HC:Mere 'individual' asset-valuation cannot reject 'Slump-sale' basis for sale of CRM division

  • In Favour of Assessee
  • Citation Number : TS-97-HC-2019(BOM)
  • Tax Payer : Jindal Steel & Alloys Ltd
High Court

HC:Upholds ITAT; Non-compete fees paid to employees is revenue expense

  • In Favour of Assessee
  • Citation Number : TS-776-HC-2018(P & H)
  • Tax Payer : Max India Limited
Supreme Court

SC:Dismisses SLP; HC rejected assessee's 'retrospective' interest plea u/s. 244A(1A)

  • In Favour of Revenue
  • Citation Number : TS-96-SC-2019
  • Tax Payer : Nima Specific Family Trust
Income tax Appellate Tribunal

ITAT:Allows Cable operator's depreciation claim on 'Network Rights' treating it as 'goodwill'

  • In Favour of Assessee
  • Citation Number : TS-95-ITAT-2019(HYD)
  • Tax Payer : Apna Incable Broad Band Services Private Ltd
Supreme Court

SC:HC's order bereft of 'reasoning', suffers from jurisdictional errors; Remands matter

  • In Favour of Revenue
  • Citation Number : TS-94-SC-2019
  • Tax Payer : Rashtradoot (HUF)
Income tax Appellate Tribunal

ITAT:Share-allotment date, not share-application, relevant for angel tax trigger u/s. 56(2)(viib)

  • In Favour of Both, Partially
  • Citation Number : TS-93-ITAT-2019(DEL)
  • Tax Payer : Cimex Land and Housing Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Discards DCF valuation for Sec.56(2)(viib) purposes as actuals 'long long away' from projections

  • In Favour of Revenue
  • Citation Number : TS-92-ITAT-2019(Bang)
  • Tax Payer : TUV Rheinland NIFE Academy Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Disallows co-op. society's contribution to education fund under Karnataka Co-operative Societies Act

  • In Favour of Revenue
  • Citation Number : TS-91-ITAT-2019(Bang)
  • Tax Payer : Tumkur DCC Bank Ltd
High Court

HC:Assessment notices not duly served where postal endorsements read as not known” & abolished”

  • In Favour of Assessee
  • Citation Number : TS-90-HC-2019(KER)
  • Tax Payer : P.N.Krishnakumar
Supreme Court

SC:Dismisses SLP against HC quashing re-assessment based on 'Factual error' pointed out by Audit party

  • In Favour of Assessee
  • Citation Number : TS-89-SC-2019
  • Tax Payer : FIS Global Business Solutions India Pvt. Ltd
High Court

HC:AO must examine 'trinity' factors while exercising discretion in stay matters

  • In Favour of Assessee
  • Citation Number : TS-88-HC-2019(MAD)
  • Tax Payer : Mrs.Kannammal
Income tax Appellate Tribunal

ITAT:Allows deduction for CSR-expenses pre-April'15; Holds Explanation 2 to Sec.37, prospective

  • In Favour of Assessee
  • Citation Number : TS-87-ITAT-2019(DEL)
  • Tax Payer : The National Small Industries Corp Ltd
Supreme Court

SC:Ex-Chairman's 'health ailments' sufficient cause for condoning over 200-days appeal filing delay

  • In Favour of Assessee
  • Citation Number : TS-86-SC-2019
  • Tax Payer : Aakash Lavlesh Leisure Pvt. Ltd
Supreme Court

SC:Reverses HC-order; Interest conversion into loan not 'actual payment', upholds Sec.43B disallowance

  • In Favour of Revenue
  • Citation Number : TS-85-SC-2019
  • Tax Payer : Gujarat Cypromet Ltd
Income tax Appellate Tribunal

ITAT:Territorial nexus must for Sec 9 taxability; Restores profit attribution of agency-commission

  • In Favour of Both, Partially
  • Citation Number : TS-84-ITAT-2019(Mum)
  • Tax Payer : Fox International Channel Asia Pacific Ltd