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Rulings ( 15488 results )

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Supreme Court

SC:Dismisses Revenue's SLP; Trust eligible for registration u/s 12A/12AA despite no formal deed

  • In Favour of Assessee
  • Citation Number : TS-417-SC-2017
  • Tax Payer : Tsurphu Labrang
Income tax Appellate Tribunal

ITAT:Quashes penalty u/s 271(1)(b) levied for non-compliance with statutory notices; Holds breach 'venial'

  • In Favour of Assessee
  • Citation Number : TS-415-ITAT-2017(DEL)
  • Tax Payer : Jwala Prasad Aggarwal
Income tax Appellate Tribunal

ITAT:Deletes concealment penalty on 'tax compliant' Harish Salve; Declared income shows bona fide

  • In Favour of Assessee
  • Citation Number : TS-414-ITAT-2017(DEL)
  • Tax Payer : Harish Narinder Salve
Supreme Court

SC:DDT levy on Tea companies only incidental 'trenching' in States' turf; Affirms validity

  • In Favour of Assessee
  • Citation Number : TS-413-SC-2017
  • Tax Payer : Tata Tea Co. Ltd.
Income tax Appellate Tribunal

ITAT:Bogus donation cannot be a ground for cancelling registration u/s 12AA

  • In Favour of Assessee
  • Citation Number : TS-412-ITAT-2017(Kol)
  • Tax Payer : Dr. B.G. Memorial Trust
Income tax Appellate Tribunal

ITAT:No expense disallowance u/s. 14A absent nexus established between expenditure and exempt income

  • In Favour of Assessee
  • Citation Number : TS-411-ITAT-2017(Mum)
  • Tax Payer : Leena Kasbekar
Income tax Appellate Tribunal

ITAT:Grants Sec. 54G exemption despite investing gains after 9 years of shifting undertaking

  • In Favour of Assessee
  • Citation Number : TS-410-ITAT-2017(Mum)
  • Tax Payer : Everest Industries Ltd.
Income tax Appellate Tribunal

ITAT:FDR interest inextricably linked with power project set-up, a capital receipt; Bokaro Steels relied

  • In Favour of Assessee
  • Citation Number : TS-409-ITAT-2017(Mum)
  • Tax Payer : Solarfield Energy Two Pvt. Ltd.
Income tax Appellate Tribunal

ITAT:Allows Sec 10B export relief on duty drawback; Distinguishes SC ruling interpreting Sec 80IB

  • In Favour of Assessee
  • Citation Number : TS-408-ITAT-2017(DEL)
  • Tax Payer : Ambika Sadh
Income tax Appellate Tribunal

ITAT:Circuit expense provision on scientific basis deductible for Telecom Company despite subsequent reversal

  • In Favour of Assessee
  • Citation Number : TS-407-ITAT-2017(DEL)
  • Tax Payer : AT & T Global Network Services
High Court

HC:Upholds reopening to probe 'bogus purchases' revealed through IT-Department investigation

  • In Favour of Revenue
  • Citation Number : TS-406-HC-2017(GUJ)
  • Tax Payer : Gujarat Ambuja Exports Ltd
High Court

HC:Reverses ITAT; Contracts receipts, not JV-company's income, but diversion by overriding title

  • In Favour of Assessee
  • Citation Number : TS-405-HC-2017(J & K)
  • Tax Payer : Soma TRG Joint Venture
High Court

HC:Mere PAN allotment u/s 139A doesn't make allottee a separate taxable entity

  • In Favour of Assessee
  • Citation Number : TS-404-HC-2017(GUJ)
  • Tax Payer : Sardar Vallabhbhai Patel Education Society
Income tax Appellate Tribunal

ITAT:Taxes capital gains on sale of shop as STCG ignoring tenancy period

  • In Favour of Revenue
  • Citation Number : TS-403-ITAT-2017(Mum)
  • Tax Payer : Jayantilal K. Jain
Income tax Appellate Tribunal

ITAT:Offering capital gains cannot make transactions with accommodation entry provider genuine

  • In Favour of Revenue
  • Citation Number : TS-402-ITAT-2017(DEL)
  • Tax Payer : Esha Securities Pvt. Ltd.
High Court

HC:Upholds 2007 amendment preponing settlement proceedings' tax payments; Abatement restricted to 'default' years

  • In Favour of Revenue
  • Citation Number : TS-401-HC-2017(GUJ)
  • Tax Payer : Ashish Prafulbhai Patel
Income tax Appellate Tribunal

ITAT:Net interest income, not gross, to be excluded while determining Sec. 10 deduction

  • In Favour of Assessee
  • Citation Number : TS-400-ITAT-2017(Mum)
  • Tax Payer : Balaji Export Co.
Income tax Appellate Tribunal

ITAT:Revenue can't dictate taxpayer's choice to undertake transactions; Allows Sec 54F capital gains exemption

  • In Favour of Assessee
  • Citation Number : TS-399-ITAT-2017(Mum)
  • Tax Payer : Micheal Jude Fernandes
Income tax Appellate Tribunal

ITAT:Order u/s. 132B(4) with respect to application of seized assets, not appealable before ITAT

  • In Favour of Revenue
  • Citation Number : TS-398-ITAT-2017(Mum)
  • Tax Payer : Sajjan Jindal
High Court

HC:Denies Sec. 80IB deduction to industrial undertaking formed by take-over of existing business

  • In Favour of Revenue
  • Citation Number : TS-397-HC-2017(ALL)
  • Tax Payer : Shri Ram Flour Mils India (P) Ltd.