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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Applies adjustment analogy u/s. 140A regarding tax-payments to 'refunds'; Accepts taxpayer's Sec. 244A interest computation

  • In Favour of Assessee
  • Citation Number : TS-754-ITAT-2018(Mum)
  • Tax Payer : Bank of Baroda
Income tax Appellate Tribunal

ITAT:Income-tax computation sheet, not assessment order unless preceded by order computing taxable income

  • In Favour of Revenue
  • Citation Number : TS-753-ITAT-2018(CHANDI)
  • Tax Payer : Punjab Beverages Pvt. Ltd
Income tax Appellate Tribunal

ITAT:'Online' TDS payment date, not actual credit to Exchequer a/c, relevant; Deletes interest u/s. 201(1A)

  • In Favour of Assessee
  • Citation Number : TS-752-ITAT-2018(DEL)
  • Tax Payer : Interocean Shipping (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT:No TDS u/s 194-I on demurrage charges paid to foreign company

  • In Favour of Assessee
  • Citation Number : TS-751-ITAT-2018(Rjt)
  • Tax Payer : Jindal Saw Limited
Income tax Appellate Tribunal

ITAT:Special Bench: Formulates guidelines for expeditious hearing of cases referred to Special Benches & Third Members

  • In Favour of Assessee
  • Citation Number : TS-750-ITAT-2018(Ahd)
  • Tax Payer : Doshi Accounting Services Pvt Ltd
Income tax Appellate Tribunal

ITAT:Deletes fees levied u/s 234E for period prior to June 1, 2015

  • In Favour of Assessee
  • Citation Number : TS-749-ITAT-2018(Ind)
  • Tax Payer : Madhya Pradesh Power Transmission Ltd
Income tax Appellate Tribunal

ITAT: Allows exemption u/s 54F for jointly held property

  • In Favour of Assessee
  • Citation Number : TS-748-ITAT-2018(CHNY)
  • Tax Payer : Shri Immnuel Charles
Income tax Appellate Tribunal

ITAT:Rejects taxpayer's plea of funding 'cash deposits' from old savings, upholds addition

  • In Favour of Revenue
  • Citation Number : TS-747-ITAT-2018(Ahd)
  • Tax Payer : Rakeshkumar P. Patel
Income tax Appellate Tribunal

ITAT:Deletes Sec.40(a)(ia) disallowance on commission to retailers/dealers by distributors on behalf of Idea-Cellular

  • In Favour of Assessee
  • Citation Number : TS-746-ITAT-2018(JPR)
  • Tax Payer : Shri Rahul Singhal
Income tax Appellate Tribunal

ITAT:Disallows Sec.37(1) deduction to director for advertisement expenses for exhibiting film

  • In Favour of Both, Partially
  • Citation Number : TS-745-ITAT-2018(CHNY)
  • Tax Payer : Shri M. Perarasu
Income tax Appellate Tribunal

ITAT:Deduction u/s 80IC - 'undertaking' specific; Allows claim before loss set-off from other eligible-units

  • In Favour of Assessee
  • Citation Number : TS-744-ITAT-2018(CHANDI)
  • Tax Payer : Milestone Gears Private Limited
Income tax Appellate Tribunal

ITAT: Disallows Law-firm's sponsorships towards media event ; No 'triumph' for celebrating Achievements

  • In Favour of Revenue
  • Citation Number : TS-743-ITAT-2018(DEL)
  • Tax Payer : Luthra & Luthra Law Offices
Income tax Appellate Tribunal

ITAT:No PE trigger for UAE Co. undertaking 'grouting' masonry work in India

  • In Favour of Assessee
  • Citation Number : TS-741-ITAT-2018(DEL)
  • Tax Payer : ULO Systems LLC
High Court

HC:Upholds CIT's probe u/s. 263 into Singaporean co.'s Rs. 100 cr. contract revenue from Cairn India

  • In Favour of Revenue
  • Citation Number : TS-740-HC-2018(UTT)
  • Tax Payer : Nordic Maritime PTE Limited
High Court

HC:Directs CBDT to consider return-filing extension / interest waiver applications u/s 119 by petitioners in Kerala

  • In Favour of Assessee
  • Citation Number : TS-739-HC-2018(KER)
  • Tax Payer : Alwaye Chartered Accountants Association
High Court

HC:Debars AO from undertaking 'full fledged' re-assessment to work out 'indexed cost'

  • In Favour of Assessee
  • Citation Number : TS-738-HC-2018(BOM)
  • Tax Payer : Amarjeet Thapar
Income tax Appellate Tribunal

ITAT:Service of notice on accountant unless authorized, improper; Quashes re-assessment

  • In Favour of Assessee
  • Citation Number : TS-737-ITAT-2018(Ahd)
  • Tax Payer : Smt. Sarojben Manubhai Shah
Income tax Appellate Tribunal

ITAT:Taxpayer entitled for MAT credit including surcharge & cess

  • In Favour of Assessee
  • Citation Number : TS-712-ITAT-2016(PUN)
  • Tax Payer : Dar Al-Handasah Consultants (Shair and Partners) India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:UK company's telecom services to VSNL, not royalty; LO in India, not PE

  • In Favour of Assessee
  • Citation Number : TS-736-ITAT-2018(Mum)
  • Tax Payer : Inmarsat Global Limited
High Court

HC:Explains 'substantial interest' u/s 40A(2)(b) for SDT constitution; Relies upon ICAI Guidance Note

  • In Favour of Assessee
  • Citation Number : TS-735-HC-2018(BOM)
  • Tax Payer : HDFC Bank Ltd.