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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Imports 'make available' clause into India-France DTAA; Advisory services payments, not FTS

  • In Favour of Assessee
  • Citation Number : TS-767-ITAT-2018(Mum)
  • Tax Payer : Entertainment Network (India) Ltd
Income tax Appellate Tribunal

ITAT: Condones 300 days appeal filing delay owing to company's demerger, cites no wilful delay

  • In Favour of Assessee
  • Citation Number : TS-7-ITAT-2019(Bang)
  • Tax Payer : Wipro Chandrika Private Ltd
High Court

HC:Explanation 5A to Sec. 271(1)(c) not applicable to 'other than searched person'

  • In Favour of Assessee
  • Citation Number : TS-6-HC-2019(BOM)
  • Tax Payer : Rajkumar Gulab Badgujar
High Court

HC:Sec. 10AA exemption available to 'new' SEZ unit notwithstanding assessee earlier availed Sec. 10A benefit

  • In Favour of Assessee
  • Citation Number : TS-766-HC-2018(DEL)
  • Tax Payer : Macquarie Global Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Rejects capital-gains claim on 'penny stock' sale; Disregards paper-trail through contract-notes

  • In Favour of Revenue
  • Citation Number : TS-5-ITAT-2019(PUN)
  • Tax Payer : Rajkumar B. Agarwal
Income tax Appellate Tribunal

ITAT: Lays down guidelines regarding application of DCF method of share valuation for Sec 56(2)(viib)

  • In Favour of Revenue
  • Citation Number : TS-4-ITAT-2019(Bang)
  • Tax Payer : Innoviti Payment Solutions Pvt. Ltd
High Court

HC:Upholds PE-constitution for GE Group entities, affirms 26 profit-attribution for 'marketing' activity

  • In Favour of Both, Partially
  • Citation Number : TS-765-HC-2018(DEL)
  • Tax Payer : GE Energy Parts Inc.
High Court

HC:Allows Sec 80IA benefit to Vodafone on revenue from fibre cables/cell sites sharing

  • In Favour of Assessee
  • Citation Number : TS-764-HC-2018(DEL)
  • Tax Payer : Vodafone Mobile Services Ltd
High Court

HC: Settlement of ESOP-shares by settlor, assessable as 'capital-gains' in Trust's hands

  • In Favour of Assessee
  • Citation Number : TS-763-HC-2018(BOM)
  • Tax Payer : Vernan Pvt. Trust
Income tax Appellate Tribunal

ITAT:Treats Charitable Trust's rentals from Kalyanamandapam, as income from property under Trust

  • In Favour of Assessee
  • Citation Number : TS-3-ITAT-2019(CHNY)
  • Tax Payer : AVM Charities
Income tax Appellate Tribunal

ITAT: Auditor not 'accountant' for share valuation under Rule 11UA; Affirms AO's NAV based valuation

  • In Favour of Revenue
  • Citation Number : TS-762-ITAT-2018(Bang)
  • Tax Payer : Kottaram Agro Foods Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Partners remuneration deductible u/s. 40(b)(v) despite 'quantum' not specified in partnership deed

  • In Favour of Assessee
  • Citation Number : TS-761-ITAT-2018(Mum)
  • Tax Payer : Unitec Marketing Services
Supreme Court

SC:Dismisses Revenue's SLP against Delhi HC allowing sec.80-IB(10) deduction to assessee

  • In Favour of Assessee
  • Citation Number : TS-2-SC-2019
  • Tax Payer : VRM India Ltd
Income tax Appellate Tribunal

ITAT:'Time writing charges' paid to sister-concern not FTS ; TDS u/s 195 inapplicable

  • In Favour of Assessee
  • Citation Number : TS-760-ITAT-2018(DEL)
  • Tax Payer : B.G. India Energy Solutions P Ltd
Income tax Appellate Tribunal

ITAT:Service-tax / R&D cess borne by Indian service recipient, non-taxable in NR's hands

  • In Favour of Assessee
  • Citation Number : TS-759-ITAT-2018(Mum)
  • Tax Payer : The Procter & Gamble Co. USA
Income tax Appellate Tribunal

ITAT:Lease premium to MMRDA for acquisition of lease-hold rights in land, not liable for TDS u/s 194-I

  • In Favour of Assessee
  • Citation Number : TS-758-ITAT-2018(Mum)
  • Tax Payer : Bank of India
Income tax Appellate Tribunal

ITAT:Deletes penalty for TDS non-deduction on LTC towards foreign leg of travel

  • In Favour of Assessee
  • Citation Number : TS-757-ITAT-2018(JPR)
  • Tax Payer : State Bank of India
Income tax Appellate Tribunal

ITAT: Remands convertible preference shares valuation for taxation u/s. 56(2)(viib) by determining 'true' nature of shares

  • In Favour of Assessee
  • Citation Number : TS-756-ITAT-2018(Bang)
  • Tax Payer : 2M Power Health Management Services Pvt. Ltd
Supreme Court

SC:Urges Govt. to relook at Sec. 80DD conditions regarding insurance payment for handicapped-dependents

  • In Favour of Assessee
  • Citation Number : TS-1-SC-2019
  • Tax Payer : Ravi Agrawal
Income tax Appellate Tribunal

ITAT:Allows write-off of advances to wife; Jackie Shroff not 'doomed' by BOOM

  • In Favour of Assessee
  • Citation Number : TS-755-ITAT-2018(Mum)
  • Tax Payer : Mr. Jackie Shroff