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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Executive search fees independent of trademark license fees, rejects FTS-taxability; Cites APA

  • In Favour of Assessee
  • Citation Number : TS-288-ITAT-2018(Mum)
  • Tax Payer : Spencer Stuart International BV
Income tax Appellate Tribunal

ITAT:No TDS on assessee's UK Branch payments towards advertisement/consultancy charges to NR

  • In Favour of Assessee
  • Citation Number : TS-287-ITAT-2018(Mum)
  • Tax Payer : CEBON Apparel Pvt Ltd
Income tax Appellate Tribunal

ITAT:Rejects 50 profit-attribution to Indian branch on HO's sales absent economic nexus

  • In Favour of Assessee
  • Citation Number : TS-286-ITAT-2018(DEL)
  • Tax Payer : Corning SAS France
Income tax Appellate Tribunal

ITAT:Deletes Rs. 3200 cr. addition, Department erred in invoking 'indirect transfer' provision for resident

  • In Favour of Assessee
  • Citation Number : TS-285-ITAT-2018(Mum)
  • Tax Payer : Supermax Personal Care Private Limited
Authority for Advance Rulings

AAR:International Zinc Association's India LO not rendering 'specific services'; Surplus not taxable u/s 28(iii)

  • In Favour of Assessee
  • Citation Number : TS-284-AAR-2018
  • Tax Payer : International Zinc Association
Authority for Advance Rulings

AAR: Upholds PE for Luxembourg hotel company enjoying 'autonomy' over Indian hotel's operation

  • In Favour of Revenue
  • Citation Number : TS-283-AAR-2018
  • Tax Payer : FRS Hotel Group
Supreme Court

SC:Dismisses SLP; No penalty u/s 271C for TDS default on 'debatable' nature of payments

  • In Favour of Assessee
  • Citation Number : TS-282-SC-2018
  • Tax Payer : ITC Limited
Income tax Appellate Tribunal

ITAT:Capital-gains under JDA assessable in year of passing 'vacant' possession to developer

  • In Favour of Revenue
  • Citation Number : TS-281-ITAT-2018(HYD)
  • Tax Payer : T. Prabhakar Rao (HUF)
Supreme Court

SC: Stays operation of HC judgment upholding deemed dividend taxability on advances

  • In Favour of Assessee
  • Citation Number : TS-280-SC-2018
  • Tax Payer : Negolice India Ltd
Income tax Appellate Tribunal

ITAT:Software payments not royalty under India-UK DTAA, follows Infrasoft ruling

  • In Favour of Assessee
  • Citation Number : TS-279-ITAT-2018(DEL)
  • Tax Payer : Micro Focus Ltd
Income tax Appellate Tribunal

ITAT:TDS applicable on sub-contracting charges absent direct employee payment; Rejects reimbursement plea

  • In Favour of Both, Partially
  • Citation Number : TS-278-ITAT-2018(COCH)
  • Tax Payer : US Technology Resources Private Limited
High Court

HC: No TDS u/s 195 on foreign agency commission absent chargeability under the Income-tax Act

  • In Favour of Assessee
  • Citation Number : TS-277-HC-2018(GUJ)
  • Tax Payer : Nova Technocast Pvt Ltd
Income tax Appellate Tribunal

ITAT:Builder's land payment in cash meets business expediency test, deletes Sec 40A(3) disallowance

  • In Favour of Assessee
  • Citation Number : TS-276-ITAT-2018(JPR)
  • Tax Payer : A Daga Royal Arts
Income tax Appellate Tribunal

ITAT:Asks assessee to come clean on 1.76 cr shares 'gifting', O.P. Jindal group 'family realignment' genuineness

  • In Favour of Both, Partially
  • Citation Number : TS-275-ITAT-2018(DEL)
  • Tax Payer : Gagan Infraenergy Ltd.
Income tax Appellate Tribunal

ITAT:Daikin's Indian subsidiary constitutes DAPE; Attributes profits, TP-analysis not adequately reflecting FAR

  • In Favour of Revenue
  • Citation Number : TS-274-ITAT-2018(DEL)
  • Tax Payer : Daikin Industries Ltd
Authority for Advance Rulings

AAR: AAR:US-parent Co's income from authorised Indian reseller for content delivery solutions not taxable

  • In Favour of Assessee
  • Citation Number : TS-273-AAR-2018
  • Tax Payer : Akamai Technologies Inc
Authority for Advance Rulings

AAR:Rules on 'loan fee' taxability under French treaty; Debt claims existence crucial

  • In Favour of Both, Partially
  • Citation Number : TS-272-AAR-2018
  • Tax Payer : Societe De Promotion
Income tax Appellate Tribunal

ITAT:Rejects 'receipts-basis' taxation for advances received by land-owner under development agreement

  • In Favour of Assessee
  • Citation Number : TS-271-ITAT-2018(PUN)
  • Tax Payer : Shri Vilas Babanrao Rukari (HUF)
Income tax Appellate Tribunal

ITAT:Land-sale with staff quarters, LTCG despite depreciation claimed; Cites Buyer's land-development intent

  • In Favour of Assessee
  • Citation Number : TS-270-ITAT-2018(Mum)
  • Tax Payer : Seth Industries P. Ltd
Income tax Appellate Tribunal

ITAT:Disallows excess depreciation claim than under Companies Act for MAT purposes

  • In Favour of Assessee
  • Citation Number : TS-269-ITAT-2018(CHNY)
  • Tax Payer : Indus Finance Corporation Ltd