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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Treats payments towards discharging mortgage created by previous owner, as cost of acquisition u/s 48

  • In Favour of Assessee
  • Citation Number : TS-608-ITAT-2018(JPR)
  • Tax Payer : Premlata Tibrewala
Income tax Appellate Tribunal

ITAT:Liquidation damages extraordinarily higher than settled price of goods; Holds transaction speculative

  • In Favour of Revenue
  • Citation Number : TS-606-ITAT-2018(Ahd)
  • Tax Payer : Rasiklal Dayarambhai Thakkar
Income tax Appellate Tribunal

ITAT:Retrospective cancellation of certificate u/s 35(1)(ii) cannot disentitle assessee from claiming weighted deduction on donation

  • In Favour of Assessee
  • Citation Number : TS-605-ITAT-2018(Kol)
  • Tax Payer : Desmet Reagent Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Applying beneficial provisions of Act for one source & treaty for another permissible

  • In Favour of Assessee
  • Citation Number : TS-604-ITAT-2018(Mum)
  • Tax Payer : Dimension Data Asia Pacific Pte. Ltd.
Income tax Appellate Tribunal

ITAT:Rejects capital-gains on land introduced upon firm's corporatisation and converted into stock-in-trade

  • In Favour of Assessee
  • Citation Number : TS-603-ITAT-2018(CHNY)
  • Tax Payer : VGN Builders Pvt Ltd.
Income tax Appellate Tribunal

ITAT:Sec. 194C TDS applicable on 'advances' made for carrying works, rejects 'pass-through' entity plea

  • In Favour of Assessee
  • Citation Number : TS-601-ITAT-2018(DEL)
  • Tax Payer : The Joint Secretary Organizing Committee for Winter Games,2009
Income tax Appellate Tribunal

ITAT:Rejects taxpayer's LTCG exemption claim citing dubious trading in ' penny stocks '

  • In Favour of Revenue
  • Citation Number : TS-600-ITAT-2018(Bang)
  • Tax Payer : M. K. Rajeshwari
Income tax Appellate Tribunal

ITAT:Signing investment management agreement sufficient for AMC's business set-up; Allows expenses

  • In Favour of Assessee
  • Citation Number : TS-599-ITAT-2018(Mum)
  • Tax Payer : Pinebridge India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Rejects Revenue's unquoted shares valuation by substituting book value with fair value pre-2017

  • In Favour of Assessee
  • Citation Number : TS-598-ITAT-2018(Mum)
  • Tax Payer : Smiti Holding & Trading Co.
High Court

HC:Denovo block assessments pursuant to ITAT remands, not governed by time limit u/s 153B

  • In Favour of Assessee
  • Citation Number : TS-597-HC-2018(DEL)
  • Tax Payer : Surendra Kumar Jain & Ors
Income tax Appellate Tribunal

ITAT:Guj HC 's Vijay Ship ratio on 'Usance interest' holds water; Merger Doctrine inapplicable

  • In Favour of Revenue
  • Citation Number : TS-596-ITAT-2018(Rjt)
  • Tax Payer : Overseas Trading and Shipping Co. Pvt. Ltd.
High Court

HC:Upholds framing of prosecution charges for non-filing of return u/s 139(1) despite refund claim

  • In Favour of Assessee
  • Citation Number : TS-595-HC-2018(DEL)
  • Tax Payer : KARAN LUTHRA
Supreme Court

SC:Reverses HC; Assessee not 'local authority' post 2002 amendment; Denies exemption u/s 10(20)

  • In Favour of Revenue
  • Citation Number : TS-594-SC-2018
  • Tax Payer : URBAN IMPROVEMENT TRUST
High Court

HC:Directs CBDT to consider petitioner's representation on extending return filing due-date beyond October 31st

  • In Favour of Assessee
  • Citation Number : TS-593-HC-2018(GAUH)
  • Tax Payer : TAX BAR ASSOCIATION AND ANR.
Foreign Court

FC: Australian Court treats Tech Mahindra's offshore software receipts as Australian sourced income

  • In Favour of Revenue
  • Citation Number : TS-784-FC-2018(AUS)
  • Tax Payer : Satyam Computer Service Limited
Income tax Appellate Tribunal

ITAT:'Cost of construction', not SRO-value, relevant while computing LTCG on land-transfer under JDA

  • In Favour of Both, Partially
  • Citation Number : TS-592-ITAT-2018(HYD)
  • Tax Payer : Udai Hospitals Private Ltd
Income tax Appellate Tribunal

ITAT:Allows non-resident deductee's Sec. 244A interest claim on TDS refund, CBDT circular 7/2007 inapplicable

  • In Favour of Assessee
  • Citation Number : TS-590-ITAT-2018(DEL)
  • Tax Payer : Whirlpool Corporation (USA)
Income tax Appellate Tribunal

ITAT:Incentive received under Marketing Agreement for passing on to sub-distributors not distributors income

  • In Favour of Assessee
  • Citation Number : TS-589-ITAT-2018(DEL)
  • Tax Payer : New Delhi Tyre House
High Court

HC:Dismisses Revenue's appeal; No interest disallowance u/s. 36(1)(iii) for non-interest-bearing advances to third-parties

  • In Favour of Revenue
  • Citation Number : TS-588-HC-2018(DEL)
  • Tax Payer : Reebok India Company
High Court

HC:Upholds re-assessment initiation on Sun Direct TV for Rs. 200 cr. share premium probe

  • In Favour of Revenue
  • Citation Number : TS-585-HC-2018(MAD)
  • Tax Payer : SUN Direct TV Pvt. Ltd