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Rulings ( 15488 results )

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High Court

HC:Rejects society's Sec 12AA registration claim from original application date; Reverses ITAT ruling

  • In Favour of Assessee
  • Citation Number : TS-396-HC-2017(ALL)
  • Tax Payer : Gyan Deep Shiksha Bharti
High Court

HC:Dismisses challenge to Settlement Commission order holding NR-entities non-taxable on equipment supply

  • In Favour of Assessee
  • Citation Number : TS-395-HC-2017(CAL)
  • Tax Payer : Income Tax Settlement Commission
High Court

HC:Quashes re-assessment on Yum Restaurants, cites non-application of mind while recording reasons

  • In Favour of Assessee
  • Citation Number : TS-394-HC-2017(DEL)
  • Tax Payer : YUM! Restaurants Asia Pte. Ltd.
Income tax Appellate Tribunal

ITAT:Delivers Sec. 68 blow for assessee's miserable failure in demonstrating share premium genuineness

  • In Favour of Revenue
  • Citation Number : TS-393-ITAT-2017(Ahd)
  • Tax Payer : Umiya Pipes Pvt. Ltd
High Court

HC:Dismisses Revenue's appeal; Casually urged ground of perversity without proper pleading, untenable

  • In Favour of Assessee
  • Citation Number : TS-391-HC-2017(DEL)
  • Tax Payer : Sojitz India Pvt Ltd
High Court

HC: Export commission to NR paid through Indian agent, taxable; Upholds Sec. 40(a)(i) disallowance

  • In Favour of Revenue
  • Citation Number : TS-390-HC-2017(MAD)
  • Tax Payer : Smt. Fathima Harris
Income tax Appellate Tribunal

ITAT:Nodal agency disbursing Govt. Grant not 'person responsible for making payment', TDS inapplicable

  • In Favour of Assessee
  • Citation Number : TS-389-ITAT-2017(Kol)
  • Tax Payer : Asansol Durgapur Development Authority
Supreme Court

SC:Dismisses Revenue's SLP against HC order allowing 100 depreciation on 'Jetty'

  • In Favour of Assessee
  • Citation Number : TS-388-SC-2017
  • Tax Payer : Anand Transport
Income tax Appellate Tribunal

ITAT:Compounding fee paid to Municipal Corporation for regularizing building plan deductible u/s 37

  • In Favour of Assessee
  • Citation Number : TS-387-ITAT-2017(HYD)
  • Tax Payer : Keerthi Estates Pvt Ltd
Income tax Appellate Tribunal

ITAT: NR-to-NR consultancy payment for crane manufacturing, non-taxable despite sale to Indian entity

  • In Favour of Assessee
  • Citation Number : TS-386-ITAT-2017(Mum)
  • Tax Payer : APM Terminals Management BV
Income tax Appellate Tribunal

ITAT:Expenses to remove encumbrances on shares deductible while computing capital gains

  • In Favour of Both, Partially
  • Citation Number : TS-385-ITAT-2017(HYD)
  • Tax Payer : Y. Harish Chandra Prasad
Income tax Appellate Tribunal

ITAT:Interest on housing loan taken to repay earlier home-loan, deductible u/s. 24(b)

  • In Favour of Assessee
  • Citation Number : TS-384-ITAT-2017(Bang)
  • Tax Payer : Shri Akulu Nagaraj Gupta
High Court

HC: Reverses ITAT; Urban development authority, not involved in 'profiteering'; Grants Sec. 11 exemption

  • In Favour of Assessee
  • Citation Number : TS-383-HC-2017(GUJ)
  • Tax Payer : Ahmedabad Urban Development Authority
Income tax Appellate Tribunal

ITAT:No taxability in beneficiary's hands, once tax paid by investment trust

  • In Favour of Assessee
  • Citation Number : TS-382-ITAT-2017(Kol)
  • Tax Payer : Jayanta Kumar Banerjee
Income tax Appellate Tribunal

ITAT:Deletes Sec. 271(1)(c) penalty levied based on TDS mismatch in Form 26AS

  • In Favour of Assessee
  • Citation Number : TS-381-ITAT-2017(DEL)
  • Tax Payer : Bhayana Builders Pvt. Ltd.
High Court

HC:Characterizes lease-rentals from composite letting of building with furniture/fixtures as 'income from other sources'

  • In Favour of Revenue
  • Citation Number : TS-380-HC-2017(DEL)
  • Tax Payer : JAY METAL INDUSTRIES PVT. LTD
High Court

HC:Ahmedabad Urban Development Authority

  • In Favour of Assessee
  • Citation Number : TS-379-HC-2017(GUJ)
  • Tax Payer : Ahemdabad Urban Development Authority
Income tax Appellate Tribunal

ITAT:Allows expense deduction, carrying out preparatory 'ship-building activity' amounts to business set-up

  • In Favour of Assessee
  • Citation Number : TS-378-ITAT-2017(Mum)
  • Tax Payer : Reliance Defence & Offshore Engineering Co. Ltd
Income tax Appellate Tribunal

ITAT:Grossing-up not applicable for taxes withheld abroad in Indian resident's salary computation

  • In Favour of Assessee
  • Citation Number : TS-377-ITAT-2017(Bang)
  • Tax Payer : Sunil Shinde
Supreme Court

SC:Nips in bud Formula One's attempt to play 'smart', enforces PE order

  • In Favour of Revenue
  • Citation Number : TS-376-SC-2017
  • Tax Payer : Royal Bank of Scotland Plc vs. Axis Bank Ltd. and Ors.