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Rulings ( 15488 results )

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High Court

HC:Quashes Settlement application rejection on technical ground, accepts Apollo Hospitals Chairman's 'inadvertence' plea

  • In Favour of Assessee
  • Citation Number : TS-350-HC-2018(MAD)
  • Tax Payer : Dr Prathap Reddy
Income tax Appellate Tribunal

ITAT:Allows loss on shares sold off-market to group company, rejects 'colorable device' plea

  • In Favour of Assessee
  • Citation Number : TS-349-ITAT-2018(Kol)
  • Tax Payer : UMIL Share & Stock Broking Services Ltd
Supreme Court

SC:NOIDA, not 'local authority' despite specified as 'industrial township'; Denies exemption u/s. 10(20)

  • In Favour of Assessee
  • Citation Number : TS-348-SC-2018
  • Tax Payer : New Okhla Industrial Development Authority
Income tax Appellate Tribunal

ITAT:One-time license fee for using 'GMR' in corporate name, Capex; Allows depreciation

  • In Favour of Both, Partially
  • Citation Number : TS-347-ITAT-2018(HYD)
  • Tax Payer : GMR Airport Developers
Income tax Appellate Tribunal

ITAT: Share buy-back at lower than book value, non-taxable u/s 56(2)(viia); Fails 'property' test

  • In Favour of Assessee
  • Citation Number : TS-346-ITAT-2018(Mum)
  • Tax Payer : Vora Financial Services P. Ltd.
High Court

HC:Allows Sec 10B benefit on deemed exports; Rejects Revenue's insistence on direct exports

  • In Favour of Assessee
  • Citation Number : TS-345-HC-2018(KAR)
  • Tax Payer : International Stones India Pvt Ltd.
Income tax Appellate Tribunal

ITAT:Allows assessee's full exemption claim u/s. 54, despite property jointly held by spouse and son

  • In Favour of Assessee
  • Citation Number : TS-344-ITAT-2018(DEL)
  • Tax Payer : Uma Nandwani
Income tax Appellate Tribunal

ITAT:Inspection & Testing services not taxable sans 'make available' under India-UK DTAA

  • In Favour of Assessee
  • Citation Number : TS-342-ITAT-2018(DEL)
  • Tax Payer : Inspectorate International Ltd.
High Court

HC: No penalty u/s 271(1)(c) for inadvertent mistake in calculation of income

  • In Favour of Assessee
  • Citation Number : TS-341-HC-2018(CAL)
  • Tax Payer : B M BAGARIA & CO
Income tax Appellate Tribunal

ITAT:Deletes Sec. 40(a)(i) disallowance; Allows MFN clause benefit on FTS payments to Swedish co.

  • In Favour of Assessee
  • Citation Number : TS-340-ITAT-2018(Kol)
  • Tax Payer : M S K Travels & Tours Ltd
Income tax Appellate Tribunal

ITAT:Allows Forex fluctuation losses to PE for working capital loan from Spanish HO

  • In Favour of Assessee
  • Citation Number : TS-339-ITAT-2018(DEL)
  • Tax Payer : Cobra Instalaciones Y Servicios SA
Income tax Appellate Tribunal

ITAT:Upholds FTS taxability on NRI based on recitals of TDS certificates

  • In Favour of Revenue
  • Citation Number : TS-338-ITAT-2018(DEL)
  • Tax Payer : Shri Sanjiv Ghai
High Court

HC:Return filing timeline u/s. 153A applicable for availing loss carry-forward in search cases

  • In Favour of Assessee
  • Citation Number : TS-337-HC-2018(CAL)
  • Tax Payer : Shrikant Mohta
Income tax Appellate Tribunal

ITAT:Grants relief to Karnataka MLA, deletes Rs. 8.85 cr undisclosed income addition

  • In Favour of Assessee
  • Citation Number : TS-336-ITAT-2018(PAN)
  • Tax Payer : Abhaykumar Rharamgorlda Patil
High Court

HC:Inflating goodwill consideration unsustainable as reputation stands transferred with trademark transfer

  • In Favour of Assessee
  • Citation Number : TS-335-HC-2018(GUJ)
  • Tax Payer : Bisleri International Ltd
High Court

HC:Approaching court to declare transfer void u/s 281, unwarranted; Expounds on statutory vs. judicial declaration

  • In Favour of Revenue
  • Citation Number : TS-334-HC-2018(AP)
  • Tax Payer : Shriya Bhupal
High Court

HC:Releasing share to other partner upon firm's dissolution amounts to 'transfer'

  • In Favour of Both, Partially
  • Citation Number : TS-333-HC-2018(KER)
  • Tax Payer : Dr.P.N.Bhaskaran
District Court

DC: Convicts assessee & directors u/s 276C/D, penalty deletion on technical ground not savior

  • In Favour of Revenue
  • Citation Number : TS-782-DC-2018(DEL)
  • Tax Payer : Style Syntex Pvt. Ltd
High Court

HC:Reverses ITAT; Abandoned project expenses deductible, despite incurred from capital account

  • In Favour of Assessee
  • Citation Number : TS-332-HC-2018(MAD)
  • Tax Payer : Tamilnadu Magnesite Ltd.
High Court

HC:Upholds addition based on 'window-dressed' financials prepared for availing bank loan

  • In Favour of Revenue
  • Citation Number : TS-331-HC-2018(CAL)
  • Tax Payer : Binod Kumar Agarwala