Filters
Rulings ( 15488 results )
Income tax Appellate Tribunal
ITAT:AO can't overturn HC judgment merely because SLP is pending before SC
- In Favour of Assessee
- Citation Number : TS-522-ITAT-2018(CHNY)
- Tax Payer : Mohan Breweries & Distilleries Ltd
Income tax Appellate Tribunal
ITAT:AO's assessment powers u/s. 153C in search cases can't render reassessments u/s. 147 'repugnant'
- In Favour of Revenue
- Citation Number : TS-521-ITAT-2018(Ahd)
- Tax Payer : Shailesh S. Patel
Income tax Appellate Tribunal
ITAT:Quashes re-assessment, AO took possible view of taxing FD interest under 'business income'
- In Favour of Assessee
- Citation Number : TS-520-ITAT-2018(Mum)
- Tax Payer : Ambuja Cement India Private Ltd
Income tax Appellate Tribunal
ITAT: Accepts STCG treatment relating shares declared as investments, cites CBDT circular 6/2016
- In Favour of Assessee
- Citation Number : TS-519-ITAT-2018(PUN)
- Tax Payer : Ajinkya Electromelt Pvt. Ltd
Supreme Court
SC: Dismisses SLP against Sec. 68 addition confirmation considering ITAT's minute examination on 'genuineness'
- In Favour of Revenue
- Citation Number : TS-518-SC-2018
- Tax Payer : PAVANKUMAR M. SANGHVI
High Court
HC:'True & full disclosure' - life-line of Settlement proceedings, rejects its deferral till finalisation
- In Favour of Revenue
- Citation Number : TS-517-HC-2018(MAD)
- Tax Payer : Abdul Rahim
Income tax Appellate Tribunal
ITAT:Accepts share-trader's LTCG treatment; CBDT's TDS clarification on DEMAT charges, retrospective
- In Favour of Assessee
- Citation Number : TS-516-ITAT-2018(DEL)
- Tax Payer : Puran Associates Pvt. Ltd
High Court
HC:Deletes Sec. 271(1)(c) penalty; HC's quantum appeal admission indicates 'debatable' issue
- In Favour of Assessee
- Citation Number : TS-515-HC-2018(BOM)
- Tax Payer : Dhariwal Industries Ltd
High Court
HC:Holds ITAT's remand, 'cryptic'; Materials on record sufficient to examine PE constitution
- In Favour of Assessee
- Citation Number : TS-514-HC-2018(BOM)
- Tax Payer : Co-operative Centrale Reiffeisen-Boerenleenbank B. A
High Court
HC:Sees no difficulty in STT recovery on delivery-based derivatives considering CBDT-communication
- In Favour of Revenue
- Citation Number : TS-513-HC-2018(BOM)
- Tax Payer : Association of National Exchanges Members of India
High Court
HC:Block assessment annulment can't result into refund of tax admitted in return
- In Favour of Revenue
- Citation Number : TS-511-HC-2018(MAD)
- Tax Payer : Thirupathy Reddy (HUF)
Income tax Appellate Tribunal
ITAT:Deletes notional income on builder's unsold flats; Cites 2017 amendment to Sec. 23
- In Favour of Assessee
- Citation Number : TS-510-ITAT-2018(Mum)
- Tax Payer : Haware Construction Pvt.Ltd
High Court
HC:Grants Sec. 80-IA deduction on interest on deposits used for obtaining LC
- In Favour of Assessee
- Citation Number : TS-509-HC-2018(MAD)
- Tax Payer : Arul Mariammal Textiles Limited
High Court
HC:Public hearing ensures guarantee of justice; Warns against ITSC Chairman's interference with proceedings
- In Favour of Revenue
- Citation Number : TS-508-HC-2018(BOM)
- Tax Payer : Radius Estates and Developers Pvt Ltd
High Court
HC:Upholds wealth-tax on Bangalore Palace land despite 'ownership dispute' pendency before SC
- In Favour of Revenue
- Citation Number : TS-507-HC-2018(KAR)
- Tax Payer : Meenakshi Devi Avaru
High Court
HC:Allows deduction of expenditure on abandoned project noting commonality in funds and control
- In Favour of Assessee
- Citation Number : TS-506-HC-2018(MAD)
- Tax Payer : Chemplast Sanmar Limited
Income tax Appellate Tribunal
ITAT:Political misuse apprehension no ground for not furnishing info; Confirms Sec. 272A Penalty
- In Favour of Revenue
- Citation Number : TS-505-ITAT-2018(DEL)
- Tax Payer : Young Indian
Income tax Appellate Tribunal
ITAT:Deletes addition u/s. 41(1) for deferred sales-tax liability relating to 'already transferred' undertaking
- In Favour of Assessee
- Citation Number : TS-503-ITAT-2018(Mum)
- Tax Payer : Abbott India Ltd
Supreme Court
SC:Dismisses Revenue's SLP against HC upholding Settlement Commission order granting immunity from penalties
- In Favour of Assessee
- Citation Number : TS-502-SC-2018
- Tax Payer : RADIO KHAITAN LIMITED
Income tax Appellate Tribunal
ITAT:Liaisioning charges paid to foreign company for project outside India not liable to TDS u/s 195
- In Favour of Assessee
- Citation Number : TS-501-ITAT-2018(Mum)
- Tax Payer : Libra Techcon Ltd