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Rulings ( 15452 results )

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Income tax Appellate Tribunal

ITAT: Holds exemption on VCF's income u/s 10(23FB) and investment income u/s 10(35) mutually exclusive

  • In Favour of Assessee
  • Citation Number : TS-787-ITAT-2021(Mum)
  • Tax Payer : Aditya Birla Real Estate Fund
Income tax Appellate Tribunal

ITAT: 'Management Consultancy' whether business or profession for audit u/s 44AB, debatable; Deletes penalty u/s 271B

  • In Favour of Assessee
  • Citation Number : TS-786-ITAT-2021(Mum)
  • Tax Payer : Pramod Lele
Income tax Appellate Tribunal

ITAT: FTC Clause under India’s DTAAs with Tanzania, Korea in pari materia; Follows Ittiam Systems ruling

  • In Favour of None/NA
  • Citation Number : TS-784-ITAT-2021(Bang)
  • Tax Payer : Promac Engineering Industries Ltd
Income tax Appellate Tribunal

ITAT: Business loan to MD’s Proprietary Firm not taxable as deemed dividend

  • In Favour of Assessee
  • Citation Number : TS-766-ITAT-2021(CHNY)
  • Tax Payer : Late Shri Naren Rajan
Income tax Appellate Tribunal

ITAT: Entitlement to interest on refund extends to period prior to claiming non-taxability of corresponding income

  • In Favour of Assessee
  • Citation Number : TS-778-ITAT-2021(CHANDI)
  • Tax Payer : Vardhman Textiles Ltd
Income tax Appellate Tribunal

ITAT: Compensation paid for unencumbered possession allowable for computing capital gains

  • In Favour of Assessee
  • Citation Number : TS-780-ITAT-2021(DEL)
  • Tax Payer : Dinesh Bansal
High Court

HC: Sets aside faceless assessment order passed after 3 days from issuance of SCN

  • In Favour of Assessee
  • Citation Number : TS-777-HC-2021(BOM)
  • Tax Payer : Dennis James Fernandes
High Court

HC: Directs refund for subsequent years based on a favourable CIT(A) order

  • In Favour of Assessee
  • Citation Number : TS-767-HC-2021(BOM)
  • Tax Payer : Mohandas Isardas Chatlani
Income tax Appellate Tribunal

ITAT: Interest on withdrawals/delayed payments, not taxable income for Recognised PFs

  • In Favour of Assessee
  • Citation Number : TS-768-ITAT-2021(DEL)
  • Tax Payer : Indian Airlines Employees Provident Fund
Income tax Appellate Tribunal

ITAT: 2021 amendments on due date for depositing ESI, PF apply prospectively

  • In Favour of Assessee
  • Citation Number : TS-775-ITAT-2021(DEL)
  • Tax Payer : Insta Exhibitions Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Grants stay on 20% payment of demand; No specific case made out for financial hardship

  • In Favour of Assessee
  • Citation Number : TS-781-ITAT-2021(Bang)
  • Tax Payer : Biesse Manufacturing Company Pvt Ltd
Income tax Appellate Tribunal

ITAT: Admits additional evidence not furnished earlier due to counsel's advice

  • In Favour of Assessee
  • Citation Number : TS-779-ITAT-2021(Mum)
  • Tax Payer : Shreyas Anil Talpade
Income tax Appellate Tribunal

ITAT: Common substantial shareholding of lender and borrower companies no ground for applicability of Sec.2(22)(e)

  • In Favour of Assessee
  • Citation Number : TS-782-ITAT-2021(DEL)
  • Tax Payer : Vardhaman Buildtech Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Holds suo motu conversion of assessment from protective to substantive, jurisdictionally defective

  • In Favour of Assessee
  • Citation Number : TS-600-ITAT-2021(JPR)
  • Tax Payer : Pallavi Mishra
Foreign Court

FC: Nigeria's Tax Appeal Tribunal restricts applicability of OECD Commentary to verbatim provisions of DTAAs

  • In Favour of Revenue
  • Citation Number : TS-759-FC-2020(NIG)
  • Tax Payer : CMA CGM DELMASA SA
High Court

HC: Irregularity in appeal irrelevant for determining validity of declaration under VsV Act

  • In Favour of Assessee
  • Citation Number : TS-776-HC-2021(GUJ)
  • Tax Payer : Tushar Agro Chemicals
Income tax Appellate Tribunal

ITAT: Incentive paid to Director-Shareholder in recognition of services allowable u/s 36(1)(ii)

  • In Favour of Assessee
  • Citation Number : TS-774-ITAT-2021(Mum)
  • Tax Payer : VVF Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Payments to Facebook, Amazon Web Services for advertising, marketing not taxable as Royalty

  • In Favour of Assessee
  • Citation Number : TS-773-ITAT-2021(Bang)
  • Tax Payer : Urban Ladder Home Décor Solutions Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Adjudicates on various tax and TP issues for Cadila-Healthcare; Deletes TP-adjustments, Rs.142Cr. partner's remuneration

  • In Favour of Both, Partially
  • Citation Number : TS-772-ITAT-2021(Ahd)
  • Tax Payer : Cadila Healthcare Ltd
High Court

HC: Petitioner, dominus litis, allowed to take additional grounds; Grants permission to amend petitions

  • In Favour of Assessee
  • Citation Number : TS-770-HC-2021(GUJ)
  • Tax Payer : Chhaganbhai Bholidas Patel