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Income tax Appellate Tribunal

ITAT: Sec.80P deduction allowable despite claimed in belated return; Holds amendments in Sec.143(1) & Sec.80AC prospective

  • In Favour of Assessee
  • Citation Number : TS-589-ITAT-2022(Mum)
  • Tax Payer : Meghana Apartment Cooperative Housing Society Ltd
Income tax Appellate Tribunal

ITAT: Denies to condone over 1000 days' delay in appeal against ex parte order; Finds Assessee negligent

  • In Favour of Revenue
  • Citation Number : TS-587-ITAT-2022(Bang)
  • Tax Payer : Malnad Organics Pvt. Ltd
High Court

HC: Material factual dispute to be determined in appeal, not writ; Declines Tata Teleservices’ plea for complete stay

  • In Favour of Revenue
  • Citation Number : TS-586-HC-2022(DEL)
  • Tax Payer : Tata Teleservices Limited
Income tax Appellate Tribunal

ITAT: Mentioning DIN on revisionary order, mandatory; Holds revision against Tata Medical Centre Trust void

  • In Favour of Assessee
  • Citation Number : TS-585-ITAT-2022(Kol)
  • Tax Payer : Tata Medical Centre Trust
High Court

HC: Directs Revenue to decide informant’s claim under Benami Reward Scheme, denied for not adhering to specified format

  • In Favour of Assessee
  • Citation Number : TS-584-HC-2022(RAJ)
  • Tax Payer : Sharad Pandya
Income tax Appellate Tribunal

ITAT: Remands Kalaignar TV's case to examine Court's Order on 2G Scam over expenditure incurred in defending directors/shareholders

  • In Favour of None/NA
  • Citation Number : TS-583-ITAT-2022(CHNY)
  • Tax Payer : Kalaignar TV Pvt. Ltd.
High Court

HC: Upholds allowability of Sec.80-IB deduction on pro-rata basis for eligible residential units

  • In Favour of Assessee
  • Citation Number : TS-581-HC-2022(BOM)
  • Tax Payer : Kumar Builders Consortium
Income tax Appellate Tribunal

ITAT: Interest under Sec.201(1A) leviable only on professional or technical services fee paid by HRD Ministry to PIU

  • In Favour of Assessee
  • Citation Number : TS-563-ITAT-2022(DEL)
  • Tax Payer : Department of School Education and Literacy
Income tax Appellate Tribunal

ITAT: Allows deduction under Chapter VI-A where Trust assessed as AOP, not claimed Sec.11 exemption

  • In Favour of Assessee
  • Citation Number : TS-569-ITAT-2022(DEL)
  • Tax Payer : Parijat Trust
Income tax Appellate Tribunal

ITAT: Forex fluctuation loss allowable on loan transaction between PE and HO

  • In Favour of Assessee
  • Citation Number : TS-571-ITAT-2022(DEL)
  • Tax Payer : Cobra Instalaciones Y Services S.A
High Court

HC: Directs Govt. to quantify scientific research expenditure on SRF's in-house R&D for weighted deduction

  • In Favour of Assessee
  • Citation Number : TS-572-HC-2022(DEL)
  • Tax Payer : SRF Ltd
High Court

HC: Deletes disallowance for short tax-deduction, correct course of action is Sec.201 proceedings

  • In Favour of Assessee
  • Citation Number : TS-580-HC-2022(DEL)
  • Tax Payer : FUTURE FIRST INFO. SERVICES PVT. LTD
Income tax Appellate Tribunal

ITAT: ITAT: Allows lease rent as deduction by rejecting Revenue’s plea of colorable device & AS-19

  • In Favour of Assessee
  • Citation Number : TS-578-ITAT-2022(Bang)
  • Tax Payer : Texas Instruments (India) Private Limited
High Court

HC: Acceptance of cash sales by VAT Authority not sufficient to dislodge Revenue’s independent finding; Upholds Sec.271(1)(c) penalty

  • In Favour of Revenue
  • Citation Number : TS-579-HC-2022(HP)
  • Tax Payer : JMJ Essential Oil Company
High Court

HC: Sec.14A amendment alters legal position, not retrospective, despite inserted 'for removal of doubts'

  • In Favour of Assessee
  • Citation Number : TS-577-HC-2022(DEL)
  • Tax Payer : ERA Infrastructure (India) Ltd
High Court

HC: Directs refund for BMW India as fresh order on ITAT remand not passed within limitation

  • In Favour of Assessee
  • Citation Number : TS-574-HC-2022(P & H)
  • Tax Payer : BMW India Private Limited
High Court

HC: Allegation of ‘money laundering’, uncalled for; Dismisses Revenue's appeal on Sec.68 addition

  • In Favour of Assessee
  • Citation Number : TS-575-HC-2022(CAL)
  • Tax Payer : Sreeleathers
High Court

HC: Sets aside reassessment notice over 'change of opinion' under new regime, remands the matter

  • In Favour of Assessee
  • Citation Number : TS-573-HC-2022(DEL)
  • Tax Payer : Seema Gupta
High Court

HC: HC: Quashes prosecution against Director for Company's offence, absent specific sanction

  • In Favour of Assessee
  • Citation Number : TS-568-HC-2022(DEL)
  • Tax Payer : Vipul Aggarwal
Income tax Appellate Tribunal

ITAT: CIT(A) obliged to pass speaking order on merits; Assessee's appearance, submissions not a prerequisite

  • In Favour of Assessee
  • Citation Number : TS-567-ITAT-2022(Mum)
  • Tax Payer : Marvel Industries Limited