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Rulings ( 15491 results )

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Income tax Appellate Tribunal

ITAT:Upholds Sec.14A disallowance; No specific format prescribed for recording AO's satisfaction

  • In Favour of Both, Partially
  • Citation Number : TS-216-ITAT-2017(Bang)
  • Tax Payer : G. E. India Exports Pvt. Ltd.
Income tax Appellate Tribunal

ITAT:Quashes assessment u/s. 153A, distinguishes Gunjan Girishbhai Mehta (SC) ruling

  • In Favour of Assessee
  • Citation Number : TS-215-ITAT-2017(DEL)
  • Tax Payer : K. G. Finvest Pvt. Ltd.
High Court

HC: Upholds property attachment, rejects immunity under Settlement Commission order sans conditions fulfillment

  • In Favour of Revenue
  • Citation Number : TS-214-HC-2017(BOM)
  • Tax Payer : Rajiv Yashwant Bhale
High Court

HC:Quashes re-assessment citing delay in issuing Sec. 143(2) notice pursuant to return u/s 148

  • In Favour of Assessee
  • Citation Number : TS-213-HC-2017(DEL)
  • Tax Payer : Indus Towers Limited
Income tax Appellate Tribunal

ITAT: ITAT: Allows deduction for software development expenditure incurred in earlier AY considering technological obsolescence

  • In Favour of Assessee
  • Citation Number : TS-212-ITAT-2017(DEL)
  • Tax Payer : Differential Technologies Ltd.
Income tax Appellate Tribunal

ITAT:Vents frustration at Revenue's frivolous, ritualistic, environment unfriendly appeal; Urges systemic reform

  • In Favour of Assessee
  • Citation Number : TS-211-ITAT-2017(Ahd)
  • Tax Payer : Dalma Energy LLC
Income tax Appellate Tribunal

ITAT:Disallows MTM loss on forex forward contract cover, distinguishes Woodward Governor ruling

  • In Favour of Revenue
  • Citation Number : TS-210-ITAT-2017(DEL)
  • Tax Payer : Bechtel India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Upholds royalty taxation, terms Standard Operating Procedures as information concerning scientific experience

  • In Favour of Revenue
  • Citation Number : TS-209-ITAT-2017(Ahd)
  • Tax Payer : Oncology Services India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Delivers triple whammy, rejects depreciation claim on 'govt. approvals', non-compete & goodwill

  • In Favour of Both, Partially
  • Citation Number : TS-208-ITAT-2017(DEL)
  • Tax Payer : Pitney Bowes India (P) Ltd.
High Court

HC:Sec. 68 applicable to cheque transaction though not encashed, entry in books relevant

  • In Favour of Revenue
  • Citation Number : TS-207-HC-2017(ALL)
  • Tax Payer : Vimal Organics Limited
High Court

HC:Reverses ITAT; Addition towards waived interest unsustainable despite mercantile system followed

  • In Favour of Assessee
  • Citation Number : TS-206-HC-2017(CAL)
  • Tax Payer : Shivlaxmi Exports Ltd.
Income tax Appellate Tribunal

ITAT:Denies 'pass-through' treatment to investment trust, beneficiaries' identity / share unascertainable

  • In Favour of Revenue
  • Citation Number : TS-205-ITAT-2017(CHNY)
  • Tax Payer : TVS Investments iFund
High Court

HC:Dismisses taxpayer's writ, can't interfere with Settlement Commission's fact findings

  • In Favour of Revenue
  • Citation Number : TS-204-HC-2017(DEL)
  • Tax Payer : Sh. Vishwa Nath Gupta
High Court

HC: Expansively interprets Sec. 132(1), allows third-party bank a/c attachment; Fumes over false affidavit

  • In Favour of Revenue
  • Citation Number : TS-203-HC-2017(DEL)
  • Tax Payer : Strategic Credit Capital Pvt. Ltd. & Ors
High Court

HC:Grants Sec. 80P benefit on FD interest, distinguishes SC ruling in Totgars

  • In Favour of Assessee
  • Citation Number : TS-202-HC-2017(AP)
  • Tax Payer : Vavveru Co-Operative Rural Bank Ltd.
Income tax Appellate Tribunal

ITAT:Declines stay to taxpayer involved in suspicious transactions, rejects 'financial difficulty' plea

  • In Favour of Revenue
  • Citation Number : TS-201-ITAT-2017(Ahd)
  • Tax Payer : Gujarat Infrapipes Private Limited
Income tax Appellate Tribunal

ITAT:Holds land as agricultural as AO failed to prove commercial activities

  • In Favour of Assessee
  • Citation Number : TS-200-ITAT-2017(CHNY)
  • Tax Payer : Chitra Rajendran
High Court

HC:Upholds ITAT order quashing invocation of Sec.153A; Applies Kabul Chawla ratio

  • In Favour of Assessee
  • Citation Number : TS-199-HC-2017(DEL)
  • Tax Payer : Meeta Gutgutia
Income tax Appellate Tribunal

ITAT:Grants stay of penalty proceedings pending disposal of quantum proceedings

  • In Favour of Assessee
  • Citation Number : TS-198-ITAT-2017(DEL)
  • Tax Payer : Oracle India Private Limited
High Court

HC:Upholds Sec. 10A/10AA claim for providing travel reservation facility access; Rejects 'no export' plea

  • In Favour of Assessee
  • Citation Number : TS-197-HC-2017(DEL)
  • Tax Payer : Amadeus India Pvt. Ltd