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Rulings ( 15488 results )

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High Court

HC:Upholds constitutional validity of dividend income taxation u/s 115BBDA, rejects 'hostile discrimination' plea

  • In Favour of Assessee
  • Citation Number : TS-25-HC-2019(DEL)
  • Tax Payer : RAJAN BHATIA
Income tax Appellate Tribunal

ITAT:Legal-fees payment for advising foreign co. on transfer of Indian subsidiary's shares, deductible u/s. 48

  • In Favour of Assessee
  • Citation Number : TS-24-ITAT-2019(Mum)
  • Tax Payer : AIG Offshore Systems Services Inc.
High Court

HC:Quashes re-assessment initiation; Bharti Infratel 'fully disclosed' its Rs. 5000+ cr. demerger deal

  • In Favour of Both, Partially
  • Citation Number : TS-23-HC-2019(DEL)
  • Tax Payer : Bharti Infratel Limited
Supreme Court

SC:Dismisses SLP; HC held grant-in-aid to Govt. company, a capital receipt

  • In Favour of Assessee
  • Citation Number : TS-22-SC-2019
  • Tax Payer : The State Fisheries Development Corporation Ltd
Income tax Appellate Tribunal

ITAT:Quashes Sec.263-order; Rejects plea of AO's deaf ear towards commission for bogus capital-gains

  • In Favour of Assessee
  • Citation Number : TS-20-ITAT-2019(DEL)
  • Tax Payer : Om Kishan Gupta
Income tax Appellate Tribunal

ITAT:Payment for obtaining geophysical and geological data not FTS/royalty under India-USA DTAA

  • In Favour of Assessee
  • Citation Number : TS-19-ITAT-2019(DEL)
  • Tax Payer : BG Exploration & Production India Ltd
High Court

HC:Upholds penalty u/s 271(1)(c) despite concealed income fully disclosed and accepted in assessment

  • In Favour of Revenue
  • Citation Number : TS-18-HC-2019(BOM)
  • Tax Payer : Dr. Nitin Laxmikant Lad
Income tax Appellate Tribunal

ITAT:No TDS on cost-to-cost reimbursement to overseas affiliates; Deletes disallowance u/s 40(a)(i)

  • In Favour of Assessee
  • Citation Number : TS-17-ITAT-2019(DEL)
  • Tax Payer : APCO Worldwide (India) Pvt.Ltd
Income tax Appellate Tribunal

ITAT:Taxability u/s 44BB only if hire-vessels fitted with equipments for use in prospecting mineral-oils

  • In Favour of Revenue
  • Citation Number : TS-16-ITAT-2019(DEL)
  • Tax Payer : PGS Geophysical AS
Income tax Appellate Tribunal

ITAT:Quashes AO's rejection of books ; Acknowledges livestock business dealings with un-organized sector

  • In Favour of Assessee
  • Citation Number : TS-15-ITAT-2019(DEL)
  • Tax Payer : Zakira Kamil
Income tax Appellate Tribunal

ITAT:Deletes addition towards difference in income as per books & Form-26AS, absent receipt

  • In Favour of Assessee
  • Citation Number : TS-14-ITAT-2019(Ahd)
  • Tax Payer : Yash Corporation
Income tax Appellate Tribunal

ITAT:Treats father-son cash transaction, as 'gift' despite belated deed preparation; Deletes penalty

  • In Favour of Assessee
  • Citation Number : TS-13-ITAT-2019(Ahd)
  • Tax Payer : Hareshkumar Becharbhai Patel
High Court

HC:Quashes re-assessment on HSBC Mauritius as AO minutely examined ECB-interest exemption claim

  • In Favour of Assessee
  • Citation Number : TS-12-HC-2019(BOM)
  • Tax Payer : HSBC Bank (Mauritius) Limited
High Court

HC:Quashes re-opening based on incorrect reasons; Return-processing u/s.143(1) no carte blanche for re-assessment

  • In Favour of Assessee
  • Citation Number : TS-11-HC-2019(BOM)
  • Tax Payer : Ankita A. Choksey
High Court

HC:Delhi HC also joins the league, upholds constitutional validity of Sec. 234E

  • In Favour of Revenue
  • Citation Number : TS-770-HC-2018(DEL)
  • Tax Payer : Biswajit Das
Income tax Appellate Tribunal

ITAT: Grant Thornton's payments to foreign affiliates, non-taxable; 'Independent Personal Services' Article applicable to LLPs

  • In Favour of Assessee
  • Citation Number : TS-10-ITAT-2019(DEL)
  • Tax Payer : Grant Thornton
Income tax Appellate Tribunal

ITAT:Allows loss claim on 'listed' shares sold off-market; Rejects 'Colorable device' plea

  • In Favour of Assessee
  • Citation Number : TS-769-ITAT-2018(Ahd)
  • Tax Payer : Aura Securities Pvt. Ltd
Income tax Appellate Tribunal

ITAT:NHAI subsidiary not liable to collect TCS on toll collection by collecting entity

  • In Favour of Assessee
  • Citation Number : TS-9-ITAT-2019(Ahd)
  • Tax Payer : Ahmedabad Vadodara Express Way Co. Ltd
Income tax Appellate Tribunal

ITAT:Agricultural lands covered by Sec. 56(2)(vii)(b) ambit, despite excluded from 'capital-asset' definition

  • In Favour of Revenue
  • Citation Number : TS-8-ITAT-2019(JPR)
  • Tax Payer : Shri Trilok Chand Sain
High Court

HC:Upholds re-assessment initiation, Cites legitimate nexus between Investigation Wing report and Income Escapement

  • In Favour of Revenue
  • Citation Number : TS-768-HC-2018(BOM)
  • Tax Payer : Avirat Star Homes Venture Private Limited