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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Imposes stay conditions similar to Google, directs Vodafone to pay further Rs. 5 cr.

  • In Favour of Revenue
  • Citation Number : TS-16-ITAT-2018(Bang)
  • Tax Payer : Vodafone mobile services limited
Income tax Appellate Tribunal

ITAT:Sec. 200A amendment enabling Sec. 234E fee collection, prospective ; Follows Sibia Healthcare (co-ordinate bench)

  • In Favour of Assessee
  • Citation Number : TS-15-ITAT-2018(Ahd)
  • Tax Payer : Nimaben Rameshbhai Thakkar
Income tax Appellate Tribunal

ITAT:Addition u/s 68 not sustainable for inability of donors to establish source

  • In Favour of Assessee
  • Citation Number : TS-624-ITAT-2017(CHNY)
  • Tax Payer : Usha Krishnan
High Court

HC:Allows indefinite carry forward for pre-2002 unabsorbed depreciation; Follows General Motors (Guj HC)

  • In Favour of Assessee
  • Citation Number : TS-14-HC-2018(DEL)
  • Tax Payer : British Motor Car Co. Ltd
Income tax Appellate Tribunal

ITAT:Denies carry forward of unabsorbed depreciation u/s 72A; Amalgamating co not 'industrial undertaking'

  • In Favour of Revenue
  • Citation Number : TS-623-ITAT-2017(Bang)
  • Tax Payer : Healthcare Global Enterprises Ltd
Supreme Court

SC:Dismisses Revenue's SLP against Delhi HC quashing re-assessment u/s 147 based on audit-report

  • In Favour of Assessee
  • Citation Number : TS-13-SC-2018
  • Tax Payer : ALcatel Lucent India Ltd
High Court

HC:Legal representative liable to comply notice u/s 133(6) on behalf of deceased assessee

  • In Favour of Revenue
  • Citation Number : TS-12-HC-2018(KAR)
  • Tax Payer : Mrs. S. Savithri
Supreme Court

SC:Dismisses Revenue's SLP against HC quashing block assessment; Case transfer u/s127 prospective

  • In Favour of Assessee
  • Citation Number : TS-11-SC-2018
  • Tax Payer : Lalit Kumar Bardia
Income tax Appellate Tribunal

ITAT: Karta's mother not relative of HUF, upholds taxability of gift u/s 56(2)(vii)

  • In Favour of Revenue
  • Citation Number : TS-10-ITAT-2018(DEL)
  • Tax Payer : Subodh Gupta (HUF)
Income tax Appellate Tribunal

ITAT:Payment for IT outsourcing services under contract subject to TDS u/s. 194J, not Sec.194C

  • In Favour of Revenue
  • Citation Number : TS-622-ITAT-2017(Ahd)
  • Tax Payer : Bombardier Transportation India Pvt. Ltd.,
Income tax Appellate Tribunal

ITAT:No Sec. 195 TDS on reimbursement of spares purchased from US parent

  • In Favour of Assessee
  • Citation Number : TS-621-ITAT-2017(DEL)
  • Tax Payer : Silicon Graphics Systems
High Court

HC:Cannot aggregate receipts of assessee's 2 educational institutions for determining Rs. 1 Cr cap u/s 10(23C)

  • In Favour of Assessee
  • Citation Number : TS-620-HC-2017(J & K)
  • Tax Payer : Vivekanand Society of Education and Research
Supreme Court

SC:Dismisses Revenue's appeal; Interest on non-performing ICD not taxable in NBFC's hand

  • In Favour of Assessee
  • Citation Number : TS-619-SC-2017
  • Tax Payer : Vasisth Chay Vyapar Ltd
Income tax Appellate Tribunal

ITAT:Allows exemption u/s 11 to town development authority; SLP-dismissal not declaration of law

  • In Favour of Assessee
  • Citation Number : TS-9-ITAT-2018(DEL)
  • Tax Payer : Moradabad Development Authority
Income tax Appellate Tribunal

ITAT:Deletes Rs 69 cr TP-adjustment on AE-share sale; Rejects Revenue's 'perpetual growth rate' based valuation

  • In Favour of Assessee
  • Citation Number : TS-7-ITAT-2018(Mum)
  • Tax Payer : First Advantage Quest Research Limited
High Court

HC:Turns heat on assessee & TRO for wilful disobedience, praises Sr. Adv. J.D. Mistry's exemplary conduct

  • In Favour of Revenue
  • Citation Number : TS-6-HC-2018(BOM)
  • Tax Payer : Sinhgad Technical Education Society
High Court

HC:Refuses to invalidate return where ITR V filed within extended period

  • In Favour of Assessee
  • Citation Number : TS-5-HC-2018(DEL)
  • Tax Payer : National Informatics Centre Services Inc
Income tax Appellate Tribunal

ITAT:Interest on credit co-operative society's 'statutory deposits' eligible for Sec 80P deduction; Distinguishes SC ruling

  • In Favour of Assessee
  • Citation Number : TS-618-ITAT-2017(PUN)
  • Tax Payer : Maharashtra Bank Employees Co-op. Credit Society Ltd
Income tax Appellate Tribunal

ITAT:'Ex-gratia' from employer for settling industrial dispute eligible for retrenchment compensation exemption u/s 10(10B)

  • In Favour of Assessee
  • Citation Number : TS-4-ITAT-2018(Ahd)
  • Tax Payer : Vishnu Mohan T Nair
Income tax Appellate Tribunal

ITAT:Approves policyholders' and shareholders' account aggregation for computing insurance company income

  • In Favour of Assessee
  • Citation Number : TS-3-ITAT-2018(DEL)
  • Tax Payer : Max New York Life Insurance Company Limited