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Income tax Appellate Tribunal

ITAT: Final assessment order passed beyond Sec 144C(13) time limit not void; Follows Rain Cements

  • In Favour of Revenue
  • Citation Number : TS-275-ITAT-2017(Bang)
  • Tax Payer : The Himalayan Drug Co.
High Court

HC:Royalty for operating airport lounge inseparable from use of space, upholds TDS u/s 194-I

  • In Favour of Revenue
  • Citation Number : TS-274-HC-2017(DEL)
  • Tax Payer : I.T.C. Limited
High Court

HC: Gujarat HC joins sister Courts in affirming Sec. 234E validity; Revenue leads 4-0!

  • In Favour of Revenue
  • Citation Number : TS-273-HC-2017(GUJ)
  • Tax Payer : Rajesh Kourani
Income tax Appellate Tribunal

ITAT:Special Bench- Considers contrary HC rulings, holds Sec 14A expense disallowance not applicable under MAT

  • In Favour of Assessee
  • Citation Number : TS-272-ITAT-2017(DEL)
  • Tax Payer : Vireet Investment (P) Ltd.
High Court

HC:Property attachment valid absent registered conveyance deed; Dismisses land-purchaser's writ

  • In Favour of Revenue
  • Citation Number : TS-271-HC-2017(MAD)
  • Tax Payer : Sree Foundation
Income tax Appellate Tribunal

ITAT:Expenses written back taxable u/s 41(1) despite earlier years income being exempt u/s 80P

  • In Favour of Revenue
  • Citation Number : TS-270-ITAT-2017(JPR)
  • Tax Payer : The Rajasthan State Co-operative Bank Ltd.
High Court

HC:Taxpayer's revision application u/s. 264 against AO's rectification order u/s. 154, maintainable

  • In Favour of Assessee
  • Citation Number : TS-269-HC-2017(CAL)
  • Tax Payer : Pulsar Rubber Manufacturing Co.Pvt.Ltd
Supreme Court

SC:Dismisses Revenue's SLP against HC order allowing privilege fee deduction

  • In Favour of Assessee
  • Citation Number : TS-268-SC-2017
  • Tax Payer : RAJASTHAN STATE BEVERAGES CORPN. LTD
Income tax Appellate Tribunal

ITAT:Grants partial benefit u/s. 54F, no relaxation for cheque returned un-encashed for technical glitches

  • In Favour of Revenue
  • Citation Number : TS-267-ITAT-2017(Mum)
  • Tax Payer : Basaribanu Mohd. Rafiq Latiwala
Income tax Appellate Tribunal

ITAT:Follows co-ordinate bench's Zee Media ruling for amortizing 'content cost' to broadcasting company

  • In Favour of Assessee
  • Citation Number : TS-266-ITAT-2017(Mum)
  • Tax Payer : INX Media Pvt Ltd.
Income tax Appellate Tribunal

ITAT:Loss set-off mandatory before allowing deduction for bad-debts provision u/s. 36(1)(viia)

  • In Favour of Revenue
  • Citation Number : TS-265-ITAT-2017(Kol)
  • Tax Payer : Industrial Investment Bank of India Limited
Income tax Appellate Tribunal

ITAT:Significant movement in investment portfolio triggers Sec. 14A disallowance on administrative expenses

  • In Favour of Both, Partially
  • Citation Number : TS-264-ITAT-2017(Bang)
  • Tax Payer : Tavant Technologies India Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: US-company's implementation services relating to software licensing taxable, 'make available test' inapplicable

  • In Favour of Revenue
  • Citation Number : TS-263-ITAT-2017(Bang)
  • Tax Payer : i2 Technologies US Inc.
High Court

HC:Penalty rigours not attracted for bonafide Sec. 10(38) interpretation held erroneous

  • In Favour of Assessee
  • Citation Number : TS-262-HC-2017(BOM)
  • Tax Payer : Nomura India Investment Fund
High Court

HC: Loss carry-forward embargo for delayed return u/s. 80 not absolute, notes PSU's CAG dependency

  • In Favour of Assessee
  • Citation Number : TS-261-HC-2017(CHAT)
  • Tax Payer : Chhattisgarh State Civil Supplies Corporation
High Court

HC:Sec. 221 penalty to be imposed only on 'tax' component excluding interest

  • In Favour of Assessee
  • Citation Number : TS-260-HC-2017(BOM)
  • Tax Payer : Oryx Finance and Investment Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Accepts Electricity Board's price as 'market price' for captive unit's Sec. 80IA claim

  • In Favour of Assessee
  • Citation Number : TS-259-ITAT-2017(Mum)
  • Tax Payer : Reliance Industries Ltd.
High Court

HC:Upholds granting charity registration u/s 12AA, but disproves ITAT's reliance on India Trade Promotion ruling

  • In Favour of Assessee
  • Citation Number : TS-258-HC-2017(AP)
  • Tax Payer : Water and Land Management Training and Research Institute
Income tax Appellate Tribunal

ITAT:Deletes Sec. 14A addition absent 'actual' expenditure incurred, no 'arbitrary' Rule 8D application

  • In Favour of Assessee
  • Citation Number : TS-257-ITAT-2017(Mum)
  • Tax Payer : Aditya Birla Finance Limited
Income tax Appellate Tribunal

ITAT:Services without employee's physical presence in India relevant in Service PE conclusion

  • In Favour of Revenue
  • Citation Number : TS-256-ITAT-2017(Bang)
  • Tax Payer : ABB FZ-LLC