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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:'Incriminating' Swiss bank material a damp squib if consequent search yields nothing

  • In Favour of Assessee
  • Citation Number : TS-65-ITAT-2018(DEL)
  • Tax Payer : Anurag Dalmia
Supreme Court

SC:CIT disentitled from cancelling Sec.12A charity registration pre 2004 amendment

  • In Favour of Assessee
  • Citation Number : TS-64-SC-2018
  • Tax Payer : Industrial Infrastructure Development Corporation(Gwalior) M.P. Ltd.
High Court

HC:Upholds DTAA's primacy over higher TDS rate of 20 u/s 206AA; Approves Serum ratio

  • In Favour of Both, Partially
  • Citation Number : TS-63-HC-2018(DEL)
  • Tax Payer : Danisco India Pvt Ltd
Income tax Appellate Tribunal

ITAT:'Referral-fee' paid by Indian-Branch of Credit Suisse to Dubai-Branch for referring clients not FTS

  • In Favour of Assessee
  • Citation Number : TS-62-ITAT-2018(Mum)
  • Tax Payer : Credit Suisse
High Court

HC:Depreciation allowed under State enactment not to be reduced while determining WDV u/s. 43(6) pre-2010

  • In Favour of Assessee
  • Citation Number : TS-61-HC-2018(KER)
  • Tax Payer : Rehabilitation Plantations
Income tax Appellate Tribunal

ITAT:Confirms addition for notional interest on security deposit received to circumvent real rent

  • In Favour of Revenue
  • Citation Number : TS-60-ITAT-2018(Mum)
  • Tax Payer : Deena Asit Mehta
Income tax Appellate Tribunal

ITAT:Allows LTCG claim, holds 'agreement to sell', not agreement execution, relevant

  • In Favour of Assessee
  • Citation Number : TS-59-ITAT-2018(JPR)
  • Tax Payer : Rajasthan Agencies Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Accepts Rent Capitalisation Method for determining FMV of tenanted properties

  • In Favour of Assessee
  • Citation Number : TS-638-ITAT-2017(Mum)
  • Tax Payer : Universal Foundary P. Ltd.
High Court

HC:Dismisses Skylight Hospitality's writ; Human error/AO's 'lapse' can't invalidate re-assessment proceedings

  • In Favour of Revenue
  • Citation Number : TS-57-HC-2018(DEL)
  • Tax Payer : Sky Light Hospitality Private Limited
High Court

HC:Sec. 12AA(3) doesn't empower retrospective withdrawal of Trust registration, rejects Sinhagad ruling reliance

  • In Favour of Both, Partially
  • Citation Number : TS-637-HC-2017(ALL)
  • Tax Payer : Agra Development Authority
Supreme Court

SC:No requirement of approaching Committee on Disputes in case of Govt. undertakings

  • In Favour of Revenue
  • Citation Number : TS-56-SC-2018
  • Tax Payer : Door Darshan Commercial Services
High Court

HC:Division Bench holds Single Judge order on stay as 'reasonable'; Dismisses Google's appeal

  • In Favour of Revenue
  • Citation Number : TS-55-HC-2018(KAR)
  • Tax Payer : Google India Private Limited
High Court

HC:Upholds retrospective withdrawal of Sec 10(23C) exemption citing educational Trust's illegal activities

  • In Favour of Revenue
  • Citation Number : TS-54-HC-2018(KAR)
  • Tax Payer : Navodaya Education Trust
Supreme Court

SC:Advises unconditional apology but declines relief in contempt proceedings initiation against taxpayer /TRO

  • In Favour of Revenue
  • Citation Number : TS-53-SC-2018
  • Tax Payer : Sinhgad Technical Education Society
Income tax Appellate Tribunal

ITAT:Daler Mehndi's pre-2004 foreign show income out of Indian tax ambit

  • In Favour of Assessee
  • Citation Number : TS-636-ITAT-2017(DEL)
  • Tax Payer : Daler Singh Mehndi
Income tax Appellate Tribunal

ITAT:Construes 'residential house' to include furniture, notwithstanding two agreements; Allows Sec. 54 deduction

  • In Favour of Assessee
  • Citation Number : TS-52-ITAT-2018(Ahd)
  • Tax Payer : Rajat B Mehta
Authority for Advance Rulings

AAR:Mauritian entity, mere name lender; Denies Article 13 benefit on capital gains

  • In Favour of Revenue
  • Citation Number : TS-635-AAR-2017
  • Tax Payer : AB Mauritius
Income tax Appellate Tribunal

ITAT:Allows co-operative society's Sec. 80P claim on interest income; Distinguishes Totgars ruling

  • In Favour of Assessee
  • Citation Number : TS-51-ITAT-2018(Bang)
  • Tax Payer : Honnali Credit Co-op Society Ltd
Authority for Advance Rulings

AAR:Mauritian company's control & management not with US Holding Co.; Grants Capital gains exemption

  • In Favour of Assessee
  • Citation Number : TS-634-AAR-2017
  • Tax Payer : AB Holdings, Mauritius-II
Authority for Advance Rulings

AAR:Allows 10 concessional LTCG tax rate to non-resident, follows Delhi HC ruling in Cairn UK

  • In Favour of Assessee
  • Citation Number : TS-50-AAR-2018
  • Tax Payer : Honda Motor Co Limited