Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15488 results )

Filters
Income tax Appellate Tribunal

ITAT: Flat booking-date, not agreement-date, relevant for computing holding period for capital gains

  • In Favour of Assessee
  • Citation Number : TS-714-ITAT-2018(Mum)
  • Tax Payer : Shri Awadhnarayan Laxminarayna Singh
High Court

HC:Subsequent amendments can't re-open concluded proceedings; 16 yrs re-assessment time-limit, prospective

  • In Favour of Assessee
  • Citation Number : TS-713-HC-2018(DEL)
  • Tax Payer : Brahm Datt
Income tax Appellate Tribunal

ITAT:Allows revenue deduction for BPO-training expenses though accounted as deferred revenue expenditure

  • In Favour of Assessee
  • Citation Number : TS-712-ITAT-2018(Kol)
  • Tax Payer : Citation Infowares Limited
Income tax Appellate Tribunal

ITAT:Tax includes surcharge & education cess for purposes of calculating MAT credit

  • In Favour of Assessee
  • Citation Number : TS-711-ITAT-2018(Mum)
  • Tax Payer : SI Group India Pvt. Ltd
Supreme Court

SC:Dismisses SLP against penalty deletion for accepting/repaying loans through 'journal entries'

  • In Favour of Assessee
  • Citation Number : TS-710-SC-2018
  • Tax Payer : Lodha Properties Development Pvt. Ltd
High Court

HC:Upholds special audit initiation on Patanjali citing complexities in accounts

  • In Favour of Revenue
  • Citation Number : TS-709-HC-2018(DEL)
  • Tax Payer : Patanjali Ayurveda Ltd
Income tax Appellate Tribunal

ITAT:Rules on deemed dividend taxability for Mauritian Co. ; ICD not 'loan or advance'

  • In Favour of Assessee
  • Citation Number : TS-708-ITAT-2018(Mum)
  • Tax Payer : KIIC Investment Company
Income tax Appellate Tribunal

ITAT:Speed-boat utilised for professional work commutation, akin to 'business asset'; Allows expenses

  • In Favour of Assessee
  • Citation Number : TS-707-ITAT-2018(Mum)
  • Tax Payer : Akshaye Khanna
Income tax Appellate Tribunal

ITAT:'Net' commission receipts, not 'gross' qualifies for Sec. 80P deduction

  • In Favour of Revenue
  • Citation Number : TS-706-ITAT-2018(PUN)
  • Tax Payer : Panvel Peoples Nagri Sahakari Patsanstha Maryadit
Income tax Appellate Tribunal

ITAT: Sec. 194-IA TDS on property purchases applicable qua each transferee, not sale-deed value

  • In Favour of Assessee
  • Citation Number : TS-705-ITAT-2018(DEL)
  • Tax Payer : Vinod Soni
High Court

HC:Approves Telecom Co.'s 'actual usage' based revenue recognition method for prepaid cards

  • In Favour of Assessee
  • Citation Number : TS-704-HC-2018(DEL)
  • Tax Payer : Shyam Telelink Ltd
High Court

HC:Upholds wealth tax on urban land; Development permission requirement only a restriction, not prohibition

  • In Favour of Revenue
  • Citation Number : TS-703-HC-2018(BOM)
  • Tax Payer : Sarovar Hotels Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Industrial promotion subsidy, though granted after commencement of production, a capital receipt

  • In Favour of Assessee
  • Citation Number : TS-702-ITAT-2018(Mum)
  • Tax Payer : Mahindra Vehicles Manufactures Ltd
Income tax Appellate Tribunal

ITAT:Sec. 269SS inapplicable on loan transaction between husband and wife

  • In Favour of Assessee
  • Citation Number : TS-701-ITAT-2018(DEL)
  • Tax Payer : Nabil Javed
Supreme Court

SC:Dismisses SLP against HC-order holding ITAT's setting aside of order u/s 263 'faulty'

  • In Favour of Revenue
  • Citation Number : TS-700-SC-2018
  • Tax Payer : BRAHAM DEV GUPTA
Income tax Appellate Tribunal

ITAT:Denies Sec.54 benefit as new property not purchased in assessee's own name

  • In Favour of Revenue
  • Citation Number : TS-698-ITAT-2018(Mum)
  • Tax Payer : Shri Hem Chandra R. Gavankar
High Court

HC:Trust utilizing minuscule income for charitable purposes, irrelevant while renewing Sec. 80G recognition

  • In Favour of Assessee
  • Citation Number : TS-697-HC-2018(KAR)
  • Tax Payer : Ranka Charitable Trust
Income tax Appellate Tribunal

ITAT:Quashes Sec. 263-order, AO's acceptance of fictitious capex & bogus shares nexus, 'permissible view'

  • In Favour of Assessee
  • Citation Number : TS-696-ITAT-2018(Mum)
  • Tax Payer : Wellknown Technologies Pvt. Ltd, Wellknown Enterprises Pvt. Ltd, Wellknown Textile Industries Pvt. Ltd , Wellknown Polyesters
Income tax Appellate Tribunal

ITAT:Rejects 'improper notice service plea' citing authorised representative's 'no objection' before AO

  • In Favour of Revenue
  • Citation Number : TS-695-ITAT-2018(PUN)
  • Tax Payer : K.S. Cold Storage
High Court

HC:Allows Sec 54 benefit on flats received as part of residential property sales consideration

  • In Favour of Assessee
  • Citation Number : TS-694-HC-2018(BOM)
  • Tax Payer : Mr.Peter Savio Pereira