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Rulings ( 15488 results )

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Supreme Court

SC:Receipt on SARs redemption not perquisite pre-2000; Clause (iiia) to Sec 17(2) prospective

  • In Favour of Assessee
  • Citation Number : TS-204-SC-2018
  • Tax Payer : Bharat V Patel
Supreme Court

SC:No double taxation of Sikkim lottery-income pre-1990 absent specific enabling provision

  • In Favour of Assessee
  • Citation Number : TS-203-SC-2018
  • Tax Payer : Mahaveer Kumar Jain
Supreme Court

SC:Upholds Sec 158BD notice despite same AO for partnership (searched person) & assessee-partner

  • In Favour of Revenue
  • Citation Number : TS-202-SC-2018
  • Tax Payer : Tapan Kumar Dutta
Supreme Court

SC:Denies Sec 80-O deduction citing assessee's failure to prove 'technical' nature of services

  • In Favour of Revenue
  • Citation Number : TS-201-SC-2018
  • Tax Payer : B.L. Passi
Supreme Court

SC:Quashes reassessment proceedings as notice u/s 143 assessment addressed similar issue on Sec 10A

  • In Favour of Assessee
  • Citation Number : TS-200-SC-2018
  • Tax Payer : TechSpan India Private Ltd. & Anr.
Supreme Court

SC:'Incidental' FD interest on share application proceeds, non-taxable ; Deductible against IPO expenses

  • In Favour of Assessee
  • Citation Number : TS-199-SC-2018
  • Tax Payer : Shree Rama Multi Tech Ltd
High Court

HC:Allowance to employees deputed abroad for meeting personal cost taxable as perquisite

  • In Favour of Assessee
  • Citation Number : TS-643-HC-2017(AP)
  • Tax Payer : Sun Outsourcing Solutions Pvt. Limited
High Court

HC:Liquidated damages for cancelling earlier agreement to sell immovable property deductible u/s 48(i)

  • In Favour of Assessee
  • Citation Number : TS-198-HC-2018(DEL)
  • Tax Payer : Kaushalya Devi (Deceased) through legal heir
High Court

HC:Rejects market value substitution as sales consideration for share-sale to related party

  • In Favour of Both, Partially
  • Citation Number : TS-197-HC-2018(DEL)
  • Tax Payer : Arjun Malhotra
Income tax Appellate Tribunal

ITAT:Grants Sec. 80P benefit, distinguishes Citizens Society SC-ruling; Assessee, not co-operative bank

  • In Favour of Assessee
  • Citation Number : TS-196-ITAT-2018(COCH)
  • Tax Payer : The Chengala Service Co-op Bank Ltd.
Income tax Appellate Tribunal

ITAT:Export commission to non-resident agents not taxable even post Circular 7/2009

  • In Favour of Assessee
  • Citation Number : TS-195-ITAT-2018(AGR)
  • Tax Payer : Manufax (India)
High Court

HC:Demand on property purchaser towards defaulter seller's tax-dues, justified; Invalidates sales transaction

  • In Favour of Revenue
  • Citation Number : TS-194-HC-2018(RAJ)
  • Tax Payer : Premier Texto Trade Pvt Ltd
Income tax Appellate Tribunal

ITAT:Sets aside re-opening u/s. 148 for assessing rental income in Trust's hands

  • In Favour of Assessee
  • Citation Number : TS-193-ITAT-2018(COCH)
  • Tax Payer : Abad Trust
Income tax Appellate Tribunal

ITAT:Lease rental not capital expenditure despite lease period exceeding 12 years, allows deduction

  • In Favour of Assessee
  • Citation Number : TS-192-ITAT-2018(Mum)
  • Tax Payer : Shell India Markets Pvt Ltd
Income tax Appellate Tribunal

ITAT:Deletes unaccounted cash sale receipts addition on a mining company

  • In Favour of Assessee
  • Citation Number : TS-191-ITAT-2018(Bang)
  • Tax Payer : Kartikeyas Manganese & Iron Ores Pvt. Ltd.,
Income tax Appellate Tribunal

ITAT:Payments to US- entity for providing support services from outside India, not taxable

  • In Favour of Assessee
  • Citation Number : TS-190-ITAT-2018(Mum)
  • Tax Payer : Transamerica Direct Marketing Consultants Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Sales-tax subsidy for promoting industrialisation, a capital receipt; Applies 'purpose test'

  • In Favour of Assessee
  • Citation Number : TS-189-ITAT-2018(Mum)
  • Tax Payer : Grasim Industries Limited
Income tax Appellate Tribunal

ITAT:Sec. 14A applicability doesn't hinge on actual dividend earning; Upholds revision u/s. 263

  • In Favour of Revenue
  • Citation Number : TS-188-ITAT-2018(ASR)
  • Tax Payer : Lally Motors
High Court

HC:Bureaucracy or substantial tax effect inadequate causes to condone Revenue's 300+ days appeal-filing delay

  • In Favour of Assessee
  • Citation Number : TS-187-HC-2018(BOM)
  • Tax Payer : Lata Mangeshkar Medical Foundation
High Court

HC:Builder's income accrues on giving flat possession, not on allotment letter issue

  • In Favour of Assessee
  • Citation Number : TS-186-HC-2018(BOM)
  • Tax Payer : Millennium Estates Private Ltd.