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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Treats income disguised as sales as 'undisclosed'; Terms assessee a 'conduit/ shell'

  • In Favour of Revenue
  • Citation Number : TS-579-ITAT-2017(DEL)
  • Tax Payer : Ganpati Hydro Power Pvt. Ltd
Income tax Appellate Tribunal

ITAT:UK-parent's guarantee-fee income from Indian subsidiaries taxable as 'other income', not 'interest'

  • In Favour of Revenue
  • Citation Number : TS-578-ITAT-2017(DEL)
  • Tax Payer : Johnson Matthey Public Ltd. Company
High Court

HC:Upholds SB ratio; Unutilized MODVAT credit at year-end not deductible u/s 43B

  • In Favour of Revenue
  • Citation Number : TS-577-HC-2017(DEL)
  • Tax Payer : MARUTI UDYOG LTD
High Court

HC:Communicating reasons to assessee not necessary for case transfer within same city

  • In Favour of Revenue
  • Citation Number : TS-576-HC-2017(MAD)
  • Tax Payer : Advantage Strategic Consulting Private Limited,
Income tax Appellate Tribunal

ITAT:Grants UAE treaty benefit, holds LOB inapplicable; Accepts CIT(A)'s POEM observations

  • In Favour of Assessee
  • Citation Number : TS-575-ITAT-2017(Rjt)
  • Tax Payer : Martrade Gulf Logistics FZCO-UAE
Income tax Appellate Tribunal

ITAT:Parting with profit-share under MOU not 'diversion by overriding title', upholds taxability

  • In Favour of Revenue
  • Citation Number : TS-574-ITAT-2017(HYD)
  • Tax Payer : Kamineni Builders
Income tax Appellate Tribunal

ITAT:Deletes protective addition on shareholder-assessee considering substantive addition on overseas-companies

  • In Favour of Assessee
  • Citation Number : TS-573-ITAT-2017(DEL)
  • Tax Payer : Smt. Mala Kalsi
Income tax Appellate Tribunal

ITAT:Delivers mixed bag for Analjit Singh on Rs. 1000+ cr capital-gains addition vis-à-vis Vodafone call/put options

  • In Favour of Revenue
  • Citation Number : TS-572-ITAT-2017(DEL)
  • Tax Payer : Shri Analjit Singh
Supreme Court

SC:Reverses HC; Mandates 'SSI eligibility condition' compliance for entire tax-holiday period

  • In Favour of Revenue
  • Citation Number : TS-571-SC-2017
  • Tax Payer : ACE MULTI AXES SYSTEMS LTD
High Court

HC:New units undertaking substantial expansion entitled to 100 deduction u/s Sec. 80IC

  • In Favour of Assessee
  • Citation Number : TS-570-HC-2017(HP)
  • Tax Payer : Stovekraft India
Income tax Appellate Tribunal

ITAT:Third party reimbursements routed through parent not taxable absent rendering of services

  • In Favour of Assessee
  • Citation Number : TS-569-ITAT-2017(Kol)
  • Tax Payer : The Timken Company
Income tax Appellate Tribunal

ITAT:Upholds penalty, distinguishes jurisdictional HC on non-striking inappropriate portion in pre-printed notice u/s. 274

  • In Favour of Revenue
  • Citation Number : TS-568-ITAT-2017(HYD)
  • Tax Payer : Jyothirmoy Yamsani
High Court

HC:No addition u/s 68 in the first year of business; Distinguishes Kapur Brothers

  • In Favour of Revenue
  • Citation Number : TS-567-HC-2017(ALL)
  • Tax Payer : Lal Mohar And Others
Income tax Appellate Tribunal

ITAT:Interest earned on FDs, inextricably linked with the project, capital receipt, not IFOS

  • In Favour of Assessee
  • Citation Number : TS-566-ITAT-2017(Mum)
  • Tax Payer : Kamat Hotels (India) Limited
Income tax Appellate Tribunal

ITAT:Rejects revision of reassessment order on issue not raised in reopening reasons

  • In Favour of Assessee
  • Citation Number : TS-565-ITAT-2017(DEL)
  • Tax Payer : Prosperous Buildcon Pvt. Ltd
High Court

HC:Allows additional depreciation u/s 32(1)(iia) on machinery used for production of ready mix concrete

  • In Favour of Assessee
  • Citation Number : TS-564-HC-2017(MAD)
  • Tax Payer : Chettinad Builders P Ltd
Income tax Appellate Tribunal

ITAT:Deletes penalty levied in absence of specific charge in standard - printed notice issued u/s 274 r.w.s. 271(1)(c)

  • In Favour of Assessee
  • Citation Number : TS-563-ITAT-2017(Mum)
  • Tax Payer : Orbit Enterprises
High Court

HC:Denies adjustment upto Rs.20,000 threshold u/s 269SS for 'cash' loan, upholds penalty

  • In Favour of Assessee
  • Citation Number : TS-562-HC-2017(ALL)
  • Tax Payer : Khairati Lal Fakir Chand
Income tax Appellate Tribunal

ITAT:Holds 'Tax' effect for maintainability of appeal as exclusive of education cess

  • In Favour of Assessee
  • Citation Number : TS-561-ITAT-2017(Mum)
  • Tax Payer : Anvil Share and Stock Broking Pvt Ltd
Income tax Appellate Tribunal

ITAT:Deletes disallowance u/s 40(a)(ia) for payment under cost sharing agreement; Upholds reimbursement plea

  • In Favour of Assessee
  • Citation Number : TS-560-ITAT-2017(Mum)
  • Tax Payer : Pfizer Products India Private Limited