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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:ROC fees for increase in authorized share capital, not deductible u/s 35D being 'capital ' in nature

  • In Favour of Revenue
  • Citation Number : TS-734-ITAT-2018(DEL)
  • Tax Payer : PTC Energy Limited
High Court

HC:Dismisses Revenue appeal; Retention of partial VAT on behalf of Government, not 'real' income

  • In Favour of Assessee
  • Citation Number : TS-733-HC-2018(HP)
  • Tax Payer : H.P. Excise & Taxation Technical Service Agency
Income tax Appellate Tribunal

ITAT:Quashes reassessment post SC-order holding reassessment notice alleging PE as unsustainable

  • In Favour of Assessee
  • Citation Number : TS-732-ITAT-2018(DEL)
  • Tax Payer : Honda Motor Co. Ltd
Income tax Appellate Tribunal

ITAT:Reckons land-stock conversion date from building plan application date, not IOD issuance date

  • In Favour of Both, Partially
  • Citation Number : TS-731-ITAT-2018(Mum)
  • Tax Payer : Late Puran Ratilal Mehta through Legal Heir Madhu P. Mehta
Income tax Appellate Tribunal

ITAT:Expenditure on establishing new restaurants by Olive Bar, deductible despite no commercial operations

  • In Favour of Assessee
  • Citation Number : TS-730-ITAT-2018(Mum)
  • Tax Payer : Olive Bar & Kitchen Pvt Ltd
High Court

HC:Quashes re-assessment on legal representative sans prior proceedings against deceased

  • In Favour of Assessee
  • Citation Number : TS-729-HC-2018(DEL)
  • Tax Payer : Rajender Kumar Sehgal
High Court

HC:No Sec. 40A(3) disallowance for payment by non-crossed drafts, once payee's account credited

  • In Favour of Assessee
  • Citation Number : TS-728-HC-2018(KAR)
  • Tax Payer : M.K. Agrotech Private Ltd
High Court

HC:Rejects stamp-duty valuation u/s. 50C for computing capital-gains on assignment of development rights

  • In Favour of Assessee
  • Citation Number : TS-727-HC-2018(BOM)
  • Tax Payer : The Executor of Estate of Late Smt. Manjula A. Shah
Income tax Appellate Tribunal

ITAT:Eligible projects' income, not overall business loss, relevant for Builder's Sec. 80IB(10) claim

  • In Favour of Assessee
  • Citation Number : TS-726-ITAT-2018(PUN)
  • Tax Payer : V.B Patil
High Court

HC: Discharges taxpayer from 'hurriedly' launched prosecution as tax-demand agitated before various fora

  • In Favour of Assessee
  • Citation Number : TS-725-HC-2018(MAD)
  • Tax Payer : Sayarmull Surana
High Court

HC:Upholds Sec. 263-order ; Condemns AO's 'slipshod' acceptance of books despite huge surrender in survey

  • In Favour of Revenue
  • Citation Number : TS-724-HC-2018(P & H)
  • Tax Payer : Venus Woollen Mills, Ludhiana
Supreme Court

SC:Dismisses SLP against re-assessment initiation based on special audit report

  • In Favour of Revenue
  • Citation Number : TS-723-SC-2018
  • Tax Payer : Multi Commodity Exchange of India Ltd
Income tax Appellate Tribunal

ITAT:Rejects taxability u/s. 56(2)(vii)(c) for share allotment under 'rights issue' in family owned company

  • In Favour of Assessee
  • Citation Number : TS-722-ITAT-2018(VIZ)
  • Tax Payer : Sri Kumar Pappu Singh
Income tax Appellate Tribunal

ITAT:TDS rate under Japan DTAA not to be topped with surcharge, education cess

  • In Favour of Assessee
  • Citation Number : TS-721-ITAT-2018(Ahd)
  • Tax Payer : Panasonic Energy India Co. Ltd
High Court

HC:Reverses ITAT; Telecommunication services provided by BSNL's EPABX franchisee eligible for Sec.80IA(4) benefit

  • In Favour of Assessee
  • Citation Number : TS-720-HC-2018(MAD)
  • Tax Payer : Sabdhagiri Telecom
High Court

HC:Dismisses Vodafone's writ seeking Rs. 4500+ Cr refund release, notes likelihood of substantial demand

  • In Favour of Revenue
  • Citation Number : TS-719-HC-2018(DEL)
  • Tax Payer : Vodafone Mobile Services Ltd
Income tax Appellate Tribunal

ITAT: Sec 56(2)(vii) inapplicable to genuine business transaction; Deletes Rs. 300 Cr addition on rights issue

  • In Favour of Assessee
  • Citation Number : TS-718-ITAT-2018(Mum)
  • Tax Payer : Shri Subhodh Menon
Income tax Appellate Tribunal

ITAT:MAT credit to be allowed against tax including surcharge & education cess

  • In Favour of Assessee
  • Citation Number : TS-717-ITAT-2018(PUN)
  • Tax Payer : Chanda Investment & Trading Co Pvt. Limited
Income tax Appellate Tribunal

ITAT:Allows profit exclusion from MAT till AY in which sick company's net-worth becomes positive

  • In Favour of Assessee
  • Citation Number : TS-716-ITAT-2018(Rjt)
  • Tax Payer : Gujarat Sidhee Cement Ltd
Income tax Appellate Tribunal

ITAT:Upholds 'Licence to collect Toll' as intangible asset; Allows depreciation benefit

  • In Favour of Assessee
  • Citation Number : TS-715-ITAT-2018(PUN)
  • Tax Payer : Ashoka DSC Katni By-Pass Road Pvt. Ltd