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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Deletes Rs. 2400 cr. addition towards leasing/ land development receipts; MIDC not land owner

  • In Favour of Assessee
  • Citation Number : TS-543-ITAT-2018(Mum)
  • Tax Payer : Maharashtra Industrial Development Corporation
Income tax Appellate Tribunal

ITAT:Actual Sec 80-IA(4) deduction claim relevant for determining 'initial AY', upholds assessee's claim

  • In Favour of Assessee
  • Citation Number : TS-542-ITAT-2018(Mum)
  • Tax Payer : BT Global Communications India Private Limited
Income tax Appellate Tribunal

ITAT: Rejects NAV based valuation for preference shares; Deletes excess premium addition

  • In Favour of Assessee
  • Citation Number : TS-541-ITAT-2018(Mum)
  • Tax Payer : Golden Line Studio Pvt. Ltd
Income tax Appellate Tribunal

ITAT:NR's monthly return from builder until property possession, taxable as 'Interest'

  • In Favour of Assessee
  • Citation Number : TS-540-ITAT-2018(CHANDI)
  • Tax Payer : Mohinder Singh Sanghera
Income tax Appellate Tribunal

ITAT:Upholds relief to 'construction SPV', notes income already taxed in shareholders' hands

  • In Favour of Assessee
  • Citation Number : TS-539-ITAT-2018(Mum)
  • Tax Payer : Kidderpore Holdings Ltd
High Court

HC:Rejects Revenue's 'rapidly improving technology' stand to disallow Nokia's warranty provision claim

  • In Favour of Assessee
  • Citation Number : TS-538-HC-2018(DEL)
  • Tax Payer : Nokia India Pvt. Ltd
High Court

HC: Quashes re-assessment notice as taxpayer disclosed source for cash deposited post demonetization

  • In Favour of Assessee
  • Citation Number : TS-537-HC-2018(GUJ)
  • Tax Payer : Swati Malove Divetia
Income tax Appellate Tribunal

ITAT:Third Member: Interest disallowance, merely based on estimation, not 'disproved' claim; Penalty unsustainable

  • In Favour of Assessee
  • Citation Number : TS-536-ITAT-2018(AGR)
  • Tax Payer : Farrukhabad Investment Ltd
High Court

HC:Upholds penalty; Rejects Finance co. 's inadvertent mistake plea in claiming land keep-up expenses

  • In Favour of Revenue
  • Citation Number : TS-535-HC-2018(MAD)
  • Tax Payer : Sundaram Finance Ltd
Income tax Appellate Tribunal

ITAT:Arbitration settlement payment to partner on firm-dissolution, capital receipt ; Deletes capital-gains addition

  • In Favour of Assessee
  • Citation Number : TS-534-ITAT-2018(Mum)
  • Tax Payer : Ramal P. Advani
Income tax Appellate Tribunal

ITAT:Deletes interest u/s 201(1A) pre-2012 as auditor's certificates of deductee having paid taxes obtained

  • In Favour of Assessee
  • Citation Number : TS-533-ITAT-2018(DEL)
  • Tax Payer : Vipul Medcorp TPA Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Allows depreciation on non-compete fees paid for acquiring partnership interest

  • In Favour of Assessee
  • Citation Number : TS-532-ITAT-2018(Mum)
  • Tax Payer : Trent Ltd
Income tax Appellate Tribunal

ITAT:Technical services 'made available' through deputed personnel; Salary recharge - FTS, not reimbursements

  • In Favour of Assessee
  • Citation Number : TS-531-ITAT-2018(CHNY)
  • Tax Payer : Panasonic Corporation
High Court

HC:Reprimands Revenue for high handed recovery; Highlights AO's incompetence to understand law

  • In Favour of Assessee
  • Citation Number : TS-530-HC-2018(KAR)
  • Tax Payer : Bidar Nirmiti Kendra
Income tax Appellate Tribunal

ITAT: Deletes Sec. 56(2)(viib) addition for family owned co. absent possibility of black money generation

  • In Favour of Assessee
  • Citation Number : TS-529-ITAT-2018(CHNY)
  • Tax Payer : Vaani Estates Pvt. Ltd
High Court

HC:Denies capital gains exemption absent shares allotment by Successor Co within reasonable time

  • In Favour of Revenue
  • Citation Number : TS-527-HC-2018(KAR)
  • Tax Payer : Prakash Electric Company
High Court

HC:Dismisses Rahul and Sonia Gandhi's writ petition challenging reassessment on National Herald issue

  • In Favour of Revenue
  • Citation Number : TS-526-HC-2018(DEL)
  • Tax Payer : Sonia Gandhi
High Court

HC:TDS u/s. 194LA inapplicable on providing tenements for squatters'/ hutment dwellers' rehabilitation

  • In Favour of Assessee
  • Citation Number : TS-525-HC-2018(BOM)
  • Tax Payer : Mumbai Metropolitan Regional Development Authority
Income tax Appellate Tribunal

ITAT:Deduction u/s 10A(1) available despite belated return filing, dismisses Revenue's appeal

  • In Favour of Assessee
  • Citation Number : TS-524-ITAT-2018(Bang)
  • Tax Payer : Renuka Ramchandani
Income tax Appellate Tribunal

ITAT: Deletes share-premium addition u/s 56(2)(viib); AO cannot change assessee's valuation method

  • In Favour of Assessee
  • Citation Number : TS-523-ITAT-2018(JPR)
  • Tax Payer : Rameshwaram Strong Glass (P) Ltd