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Income tax Appellate Tribunal

ITAT: Hospital charging market-rates, ineligible for 'tax-exempt' registration; Follows SC Charitable Institutions' ruling

  • In Favour of Revenue
  • Citation Number : TS-950-ITAT-2022(HYD)
  • Tax Payer : Fernandez Foundation
High Court

HC: Sec.43D amendment retrospective, meant to bring scheduled & non-scheduled banks at par

  • In Favour of Assessee
  • Citation Number : TS-946-HC-2022(HP)
  • Tax Payer : The Kangra Central Co-op Bank Ltd
High Court

HC: HC: Upholds Co-op Banks’ Circular for Sec.194N compliance; Exemption-seeking PCAS may approach Govt.

  • In Favour of Revenue
  • Citation Number : TS-945-HC-2022(MAD)
  • Tax Payer : Molasi Primary Agricultural Cooperative Credit Society Ltd and Others
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: ITAT: Third Member holds seismic data services & mining projects 'inextricably linked', covered by Sec.44BB

  • In Favour of Assessee
  • Citation Number : TS-943-ITAT-2022(DEL)
  • Tax Payer : Western Geco International Ltd.
Income tax Appellate Tribunal

ITAT: Non-disclosure of Sec.12A registration in ITR, rectifiable; Revised return not necessary

  • In Favour of Assessee
  • Citation Number : TS-938-ITAT-2022(DEL)
  • Tax Payer : Grih Kalyan Kendra Board
High Court

HC: HC: Hearing Revenue's appeal alone in cross-appeals, prejudicial; Directs clubbing of appeals & rehearing

  • In Favour of Assessee
  • Citation Number : TS-939-HC-2022(BOM)
  • Tax Payer : Linklaters
Income tax Appellate Tribunal

ITAT: Allowability of losses over changed shareholding pattern, debatable; Rejects rectification

  • In Favour of Assessee
  • Citation Number : TS-936-ITAT-2022(Mum)
  • Tax Payer : Birla Edutech Limited
Income tax Appellate Tribunal

ITAT: Legal owner liable for capital gains as PoA & Sale Deed executed concurrently

  • In Favour of Revenue
  • Citation Number : TS-937-ITAT-2022(CHNY)
  • Tax Payer : Dr. Sabesan Parameswaran
Income tax Appellate Tribunal

ITAT: ITAT: Investment Co.'s foreign dividend income eligible for business loss set off, Sec.80G deduction

  • In Favour of Assessee
  • Citation Number : TS-935-ITAT-2022(Mum)
  • Tax Payer : Tata Industries Ltd
Income tax Appellate Tribunal

ITAT: Delayed deposit of employees’ PF 'indicated' in Audit Report, sufficient for Sec.143(1) adjustment

  • In Favour of Revenue
  • Citation Number : TS-933-ITAT-2022(PUN)
  • Tax Payer : Cemetile Industries
Income tax Appellate Tribunal

ITAT: Sec.80P deduction allowable to housing society on interest from co-op banks

  • In Favour of Assessee
  • Citation Number : TS-931-ITAT-2022(Mum)
  • Tax Payer : Mittal Court Premises Co-operative Society Ltd.
Income tax Appellate Tribunal

ITAT: Allows change of accounting due to uncertainty in settlement of buffer stock subsidy

  • In Favour of Assessee
  • Citation Number : TS-911-ITAT-2022(CHNY)
  • Tax Payer : Coromandel Sugars Ltd.
Income tax Appellate Tribunal

ITAT: Nature of income from idle funds prior to business commencement, debatable; Deletes penalty

  • In Favour of Assessee
  • Citation Number : TS-922-ITAT-2022(CHNY)
  • Tax Payer : Nagarjuna Oil Corporation Ltd
Income tax Appellate Tribunal

ITAT: Rejects Sec.80P claim on 'interest' income but allows Sec.57 deduction

  • In Favour of Assessee
  • Citation Number : TS-925-ITAT-2022(Bang)
  • Tax Payer : The Bharathi Co-operative Credit Society
Income tax Appellate Tribunal

ITAT: Documentary evidence on job work in Assessee's favour; Contractor's physical presence not necessary

  • In Favour of Assessee
  • Citation Number : TS-930-ITAT-2022(DEL)
  • Tax Payer : United Foods Private Limited
Income tax Appellate Tribunal

ITAT: Absent PCIT/CIT's approval, scope of limited scrutiny cannot be enlarged

  • In Favour of Assessee
  • Citation Number : TS-927-ITAT-2022(DEL)
  • Tax Payer : Danone Asia Pte Limited
Income tax Appellate Tribunal

ITAT: ICAI Guidance Note mandatory for F&O turnover calculation; Deletes Sec.271B penalty

  • In Favour of Assessee
  • Citation Number : TS-932-ITAT-2022(Mum)
  • Tax Payer : Sanjay Marotrao Modak
Income tax Appellate Tribunal

ITAT: AO's remand report essential for admitting additional evidence by CIT(A)

  • In Favour of Revenue
  • Citation Number : TS-934-ITAT-2022(HYD)
  • Tax Payer : Ascend Telcom Infrastructure (P) Ltd.
Income tax Appellate Tribunal

ITAT: Shipping income taxable in Singapore on accrual, not remittance basis; Rejects LoB plea

  • In Favour of Assessee
  • Citation Number : TS-929-ITAT-2022(Rjt)
  • Tax Payer : Maersk Tankers Singapore Pte. Ltd
Income tax Appellate Tribunal

ITAT: Sec.80-IA deduction allowable as Assessee not contractor 'simplicitor' but developer of highway project

  • In Favour of Assessee
  • Citation Number : TS-928-ITAT-2022(DEL)
  • Tax Payer : BSC C&C JV