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Rulings ( 15452 results )

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High Court

HC: Interest on refund u/s 244A not recoverable while processing VsV application

  • In Favour of Assessee
  • Citation Number : TS-807-HC-2021(BOM)
  • Tax Payer : Cooperative Rabobank U A
Income tax Appellate Tribunal

ITAT: iPads not substitute for computers, ineligible for depreciation at 60%

  • In Favour of Revenue
  • Citation Number : TS-806-ITAT-2021(ASR)
  • Tax Payer : Kohinoor Indian Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Upholds allowability of pre-operative expenditure for business expansion project

  • In Favour of Assessee
  • Citation Number : TS-802-ITAT-2021(CHANDI)
  • Tax Payer : Blue Coast Infrastructure Development Ltd
Income tax Appellate Tribunal

ITAT: Unverified but corroborated savings incurred on land acquisition allowable for computing capital gains

  • In Favour of Assessee
  • Citation Number : TS-798-ITAT-2021(JPR)
  • Tax Payer : Krishna
Income tax Appellate Tribunal

ITAT: Commission to technically skilled liaison representatives, aiding business in remote areas,allowable expenditure

  • In Favour of Assessee
  • Citation Number : TS-800-ITAT-2021(PUN)
  • Tax Payer : Cooper Corporation Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Upholds revision u/s 263, assessment finalised without considering DVO's report

  • In Favour of Revenue
  • Citation Number : TS-801-ITAT-2021(Bang)
  • Tax Payer : Mallikarjuna B. Gundur
Income tax Appellate Tribunal

ITAT: Charitable activities includes proposed activities for registration u/s 12AA; Follows SC ruling in Ananda Social

  • In Favour of Assessee
  • Citation Number : TS-804-ITAT-2021(PUN)
  • Tax Payer : Arare Foundation
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 56(2)(vii)(b) on land purchase transaction failed due to erroneous records

  • In Favour of Assessee
  • Citation Number : TS-803-ITAT-2021(Ahd)
  • Tax Payer : Nitin Ishwarbhai Patel
Income tax Appellate Tribunal

ITAT: Advertising contracts in writing not prerequisite for TDS u/s 194C

  • In Favour of Assessee
  • Citation Number : TS-799-ITAT-2021(DEL)
  • Tax Payer : Perfect Probuild P. Ltd
Income tax Appellate Tribunal

ITAT: Form 3CL furnishable with ITR w.e.f. Apr'16; Allows weighted deduction despite CAG report

  • In Favour of Assessee
  • Citation Number : TS-794-ITAT-2021(DEL)
  • Tax Payer : Auto Ignition Ltd
High Court

HC: Directs refund of amount adjusted in excess of 20% of demand sans specific order u/s 245

  • In Favour of Assessee
  • Citation Number : TS-793-HC-2021(DEL)
  • Tax Payer : Skyline Engineering Contracts(India) Private Limited
Income tax Appellate Tribunal

ITAT: Fixed Deposit, not ‘application of income’; Form 10 to be filed by due-date u/s 139(1) w.e.f. AY 2016-17

  • In Favour of Assessee
  • Citation Number : TS-790-ITAT-2021(Bang)
  • Tax Payer : Ursuline Franciscan Congregation Generalate
High Court

HC: Liability under VsV adjustable against tax paid on void IDS declaration

  • In Favour of Assessee
  • Citation Number : TS-805-HC-2021(BOM)
  • Tax Payer : Pinnacle Vastunirman Private Limited
Foreign Court

FC: Canadian Federal Court of Appeal holds, analysis on treaty contravention not required for cross-border information exchange

  • In Favour of Revenue
  • Citation Number : TS-797-FC-2021(CAN)
  • Tax Payer : Blue Bridge Trust Company Inc
High Court

HC: Waiver of interest u/s 220(2) not allowable on non-fulfilment of mandatory, cumulative conditions u/s 220(2A)

  • In Favour of Revenue
  • Citation Number : TS-795-HC-2021(MAD)
  • Tax Payer : R. S. Suriya
High Court

HC: Directs procedural compliance u/s144B for faceless assessment completed before Apr'21

  • In Favour of Assessee
  • Citation Number : TS-792-HC-2021(KAR)
  • Tax Payer : Mallanagouda P .Patil (HUF)
High Court

HC: Quashes Daimler's re-opening noting Form 3CEB disclosure; Onus on AO to peruse TPO's order

  • In Favour of Assessee
  • Citation Number : TS-789-HC-2018(MAD)
  • Tax Payer : Daimler India Commercial Vehicles Private Limited
High Court

HC: Upholds re-assessment despite Form-3CEB disclosure; Overrules Single-Judge ruling placing onus on AO to peruse TP-order

  • In Favour of Revenue
  • Citation Number : TS-791-HC-2021(MAD)
  • Tax Payer : Daimler India Commercial Vehicles (P) Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Quashes revisionary-order passed by CIT u/s 263; Discusses interplay of ALP and Sec-40(a) allowance

  • In Favour of Assessee
  • Citation Number : TS-789-ITAT-2021(Bang)
  • Tax Payer : 3M India Limited
Income tax Appellate Tribunal

ITAT: Chargeability of income u/s 4 relevant for determining FTC; Follows Kar HC Wipro ruling

  • In Favour of Assessee
  • Citation Number : TS-788-ITAT-2021(Bang)
  • Tax Payer : Infosys BPM Limited