Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15488 results )

Filters
Income tax Appellate Tribunal

ITAT:Denies Sec. 80IC deduction on interest-subsidy, rent absent nexus with eligible business

  • In Favour of Both, Partially
  • Citation Number : TS-539-ITAT-2017(DEL)
  • Tax Payer : Quadrant EPP Surlon
High Court

HC:Income from licensing fully established running hotel, business income for hotel operator

  • In Favour of Assessee
  • Citation Number : TS-538-HC-2017(KER)
  • Tax Payer : Palmshore Hotels (P)Limited
High Court

HC:Judges split over non-discrimination benefit, requirement to examine PE-status for TDS u/s 195

  • In Favour of Revenue
  • Citation Number : TS-537-HC-2017(DEL)
  • Tax Payer : Mitsubishi Corporation India P Ltd
High Court

HC:No immunity from summoning u/s. 131 to Honorary Consulate of Republic of Ethiopia

  • In Favour of Revenue
  • Citation Number : TS-536-HC-2017(KAR)
  • Tax Payer : Sri. Sai Ramakrishna Karuturi
Income tax Appellate Tribunal

ITAT:Gratuity fund contribution deductible from fund set-up date, not CIT's approval date

  • In Favour of Assessee
  • Citation Number : TS-535-ITAT-2017(Ahd)
  • Tax Payer : Prakash Software Solution Pvt Ltd
Income tax Appellate Tribunal

ITAT:Upholds reopening based on information from German Government; Confirms undisclosed income addition

  • In Favour of Revenue
  • Citation Number : TS-534-ITAT-2017(Mum)
  • Tax Payer : Hasmukh I. Gandhi
Income tax Appellate Tribunal

ITAT:Acquiring master copy of software with right for modification, amounts to royalty

  • In Favour of Both, Partially
  • Citation Number : TS-533-ITAT-2017(JPR)
  • Tax Payer : Isys Softech Private Limited
Income tax Appellate Tribunal

ITAT:Manufacturing pan-masala with excessive carcinogenic substance 'prohibited by law'; Disallows expenses u/s 37

  • In Favour of Revenue
  • Citation Number : TS-532-ITAT-2017(Ahd)
  • Tax Payer : Vishnu Packaging
Income tax Appellate Tribunal

ITAT:Quashes penalty proceedings, as excess claim u/s. 90 rectified voluntarily through revised returns

  • In Favour of Assessee
  • Citation Number : TS-531-ITAT-2017(DEL)
  • Tax Payer : Reena Verma Mittal
Income tax Appellate Tribunal

ITAT:Holds that payment made to pigmy - agents is salary, not commission to attract TDS u/s 194H

  • In Favour of Assessee
  • Citation Number : TS-530-ITAT-2017(Bang)
  • Tax Payer : The Urban Cooperative Bank Ltd
Income tax Appellate Tribunal

ITAT:Deletes Rs. 1 lakh crores capital gains addition on Tata Industries, rejects Sec. 93 application

  • In Favour of Assessee
  • Citation Number : TS-529-ITAT-2017(Mum)
  • Tax Payer : Tata Industries Ltd
Income tax Appellate Tribunal

ITAT:Deletes Sec. 68 addition, information from Mauritian Revenue authorities establishes creditworthiness

  • In Favour of Assessee
  • Citation Number : TS-528-ITAT-2017(Mum)
  • Tax Payer : Majari Stud Farm Pvt. Ltd.
Income tax Appellate Tribunal

ITAT:Deletes penalty u/s. 271(1)(c) for AO's invocation of wrong limb while recording satisfaction

  • In Favour of Assessee
  • Citation Number : TS-527-ITAT-2017(PUN)
  • Tax Payer : M/s. Oriental Clearing Agencies
Income tax Appellate Tribunal

ITAT:Forward exchange contracts loss for hedging receivables is business & not speculation loss

  • In Favour of Both, Partially
  • Citation Number : TS-526-ITAT-2017(VIZ)
  • Tax Payer : M/s. Alliance One Industries (Pvt) Ltd.
High Court

HC:Quashes AO's 'discriminatory' re-opening proceedings against ex FM Chidambaram, family

  • In Favour of Assessee
  • Citation Number : TS-525-HC-2017(MAD)
  • Tax Payer : P.Chidambaram
High Court

HC:Larger Bench: CBDT's appeal filing limit binds Department, notwithstanding favourable SC ruling on issue

  • In Favour of Assessee
  • Citation Number : TS-524-HC-2017(RAJ)
  • Tax Payer : Gad Fashion
High Court

HC:Channel placement fees and subtitling charges subject to TDS u/s 194C, not Sec. 194J

  • In Favour of Assessee
  • Citation Number : TS-523-HC-2017(BOM)
  • Tax Payer : UTV Entertainment Television Ltd
Income tax Appellate Tribunal

ITAT:EPF interest exemption only upto retirement date, subsequent interest till withdrawal, taxable

  • In Favour of Both, Partially
  • Citation Number : TS-522-ITAT-2017(Bang)
  • Tax Payer : Shri Dilip Ranjrekar
Income tax Appellate Tribunal

ITAT:Sec. 201(1A) interest liability ceases from deductee's return-filing date, AO to verify whether taxes paid

  • In Favour of Assessee
  • Citation Number : TS-521-ITAT-2017(HYD)
  • Tax Payer : Idea Cellular Ltd.
Income tax Appellate Tribunal

ITAT:Advance received from clients in fiduciary capacity, not taxable for law firm

  • In Favour of Assessee
  • Citation Number : TS-520-ITAT-2017(DEL)
  • Tax Payer : Associated Law Advisers