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Rulings ( 15452 results )

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Income tax Appellate Tribunal

ITAT: Offshore maintenance, support services by GE Energy to PGCIL not taxable as FIS

  • In Favour of Assessee
  • Citation Number : TS-1103-ITAT-2021(DEL)
  • Tax Payer : GE Energy Management Services Inc
Income tax Appellate Tribunal

ITAT: Depreciation on acquired assets not disallowable under sixth proviso to Sec.32(1) on transactions with unrelated parties

  • In Favour of Both, Partially
  • Citation Number : TS-1097-ITAT-2021(Bang)
  • Tax Payer : TUV Rheinland NIFE Academy Private Limited
Income tax Appellate Tribunal

ITAT: Income from sale of TDR not isolable from obligation to complete project; Remands appeal

  • In Favour of Assessee
  • Citation Number : TS-1096-ITAT-2021(Mum)
  • Tax Payer : DBS Realty
Income tax Appellate Tribunal

ITAT: ITAT: Expenditure incurred on routine activities related to main activity of Infosys Science Foundation allowable from accumulation u/s 11(2)

  • In Favour of Assessee
  • Citation Number : TS-1088-ITAT-2021(Bang)
  • Tax Payer : Infosys Science Foundation
Income tax Appellate Tribunal

ITAT: Penalty u/s 271AAB mandatory, not subject to reasonable cause plea u/s 273B

  • In Favour of Revenue
  • Citation Number : TS-1093-ITAT-2021(CHNY)
  • Tax Payer : N.Santhanam
High Court

HC: Sec.50 of SIDBI Act overrides DDT provisions; Tax paid under protest, refundable

  • In Favour of Assessee
  • Citation Number : TS-1102-HC-2021(BOM)
  • Tax Payer : Small Industries Development Bank of India
Foreign Court

FC: Court of Cassation of Belgium holds, domestic law amendments not detrimental to taxpayer’s right to FTC under DTAA

  • In Favour of Assessee
  • Citation Number : TS-763-FC-2020(BLG)
  • Tax Payer : J.-JH
Income tax Appellate Tribunal

ITAT: Income not taxable under MAT provisions cannot be held taxable by virtue of CEO’s statement u/s 132(4)

  • In Favour of Assessee
  • Citation Number : TS-1101-ITAT-2021(PUN)
  • Tax Payer : ISMT Limited
Income tax Appellate Tribunal

ITAT: Information in Form 10CCB not sacrosanct, requires verification for allowability of deduction u/s 80-IB

  • In Favour of Revenue
  • Citation Number : TS-1100-ITAT-2021(Bang)
  • Tax Payer : Purvankara Projects Ltd
Income tax Appellate Tribunal

ITAT: Allows Vedanta to withdraw appeal consequent to nullification of retro tax on indirect transfer

  • In Favour of Assessee
  • Citation Number : TS-1099-ITAT-2021(DEL)
  • Tax Payer : Vedanta Ltd. (Successor To Cairn India Ltd.)
Income tax Appellate Tribunal

ITAT: Assessment quashed by CIT(A) for non-disposal of Assessee’s objections, not merits; CBDT’s low tax-effect Circular inapplicable

  • In Favour of Revenue
  • Citation Number : TS-1098-ITAT-2021(Bang)
  • Tax Payer : C Gangadhara Murthy
Income tax Appellate Tribunal

ITAT: Assessee not liable for malfunctioning in e-appeal facility; Holds physically filed appeal before CIT(A) valid

  • In Favour of Assessee
  • Citation Number : TS-1095-ITAT-2021(Mum)
  • Tax Payer : Estate of Ramniklal Rajmal Mehta
High Court

HC: FIR, Police action against Revenue for seized diary, information barred by Sec.293, 138

  • In Favour of Revenue
  • Citation Number : TS-1094-HC-2021(KAR)
  • Tax Payer : K. Govindaraj
Income tax Appellate Tribunal

ITAT: Gift of brand ‘Essar’ to corpus of private irrevocable trust, non-taxable capital receipt

  • In Favour of Assessee
  • Citation Number : TS-1092-ITAT-2021(Mum)
  • Tax Payer : Balaji Trust
Supreme Court

SC: Directs integration of CESTAT, ITAT with LIMBS to reduce inordinate delay in litigation

  • In Favour of Assessee
  • Citation Number : TS-1091-SC-2021
  • Tax Payer : Bilfinder Neo Structo Contsruction Ltd
Income tax Appellate Tribunal

ITAT: Holds penalty u/s 221 at 5% pm on non-remittance of tax deducted ‘very exorbitant’; Reduces penalty to 1% pm

  • In Favour of Assessee
  • Citation Number : TS-1090-ITAT-2021(Bang)
  • Tax Payer : Deccan Charters [P] Ltd
Supreme Court

SC: Gives last opportunity to Revenue to come up with concrete action-plan on persistent appeal-filing delay

  • In Favour of Assessee
  • Citation Number : TS-1087-SC-2021
  • Tax Payer : Bilfinder Neo Structo Contsruction Ltd
Income tax Appellate Tribunal

ITAT: Remands ITOCHU Corp's appeal for verification of various communications to determine DAPE

  • In Favour of None/NA
  • Citation Number : TS-1084-ITAT-2021(DEL)
  • Tax Payer : ITOCHU Corporation
Income tax Appellate Tribunal

ITAT: Interest on export incentive refund compensatory, not penal, allowable u/s 37

  • In Favour of Assessee
  • Citation Number : TS-1082-ITAT-2021(DEL)
  • Tax Payer : Attire Designers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Notice u/s 129 after transfer of records does not validate reassessment absent notice u/s 148 by jurisdictional AO

  • In Favour of Assessee
  • Citation Number : TS-1086-ITAT-2021(DEL)
  • Tax Payer : AB Sciex Pte. Ltd.