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Rulings ( 15452 results )

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High Court

HC: Reassessment of deceased assessee's legal heirs, invalid sans procedure u/s159, incurable u/s 292B

  • In Favour of Assessee
  • Citation Number : TS-646-HC-2021(KAR)
  • Tax Payer : Vanitha Gopal Shetty
Supreme Court

SC: Agreed loan-rehabilitation not misuse of Sec.43B, holds Expl.3C inapplicable; Distinguishes SC ruling in Gujarat Cypromet

  • In Favour of Assessee
  • Citation Number : TS-645-SC-2021
  • Tax Payer : M.M. Aqua Technologies Ltd
Income tax Appellate Tribunal

ITAT: Recalls ex-parte dismissal order after more than a decade; Follows Delhi HC

  • In Favour of Assessee
  • Citation Number : TS-640-ITAT-2021(Mum)
  • Tax Payer : Techknoweledgy Interactive Partners P. Ltd
Income tax Appellate Tribunal

ITAT: Sans requisite reasons u/s 147, holds reassessment proceedings against LIC vitiated in law

  • In Favour of Assessee
  • Citation Number : TS-638-ITAT-2021(Mum)
  • Tax Payer : Life Insurance Corporation Of India
Income tax Appellate Tribunal

ITAT: Allows GSK's appeal over stock write-off, AMP expenditure; Remits PE issue under India-Belgium DTAA

  • In Favour of Assessee
  • Citation Number : TS-635-ITAT-2021(CHANDI)
  • Tax Payer : GlaxoSmithKline Asia Pvt. Ltd.
High Court

HC: Sets aside assessment-order passed sans DRP's directions; Cites CBDT extension Circular

  • In Favour of Assessee
  • Citation Number : TS-636-HC-2021(DEL)
  • Tax Payer : Anand Nvh Products Private Limited
Income tax Appellate Tribunal

ITAT: Finds CIT(A)’s ex-parte order perfunctory; Remits matter for fresh adjudication

  • In Favour of Assessee
  • Citation Number : TS-603-ITAT-2021(JAB)
  • Tax Payer : Prince Rai
High Court

HC: Sets aside faceless assessment order; Non-granting of hearing, blatant violation of natural justice

  • In Favour of Assessee
  • Citation Number : TS-617-HC-2021(DEL)
  • Tax Payer : Religare Enterprises Limited
Income tax Appellate Tribunal

ITAT: Interest on borrowing adjustable against income from investment of borrowed funds

  • In Favour of Assessee
  • Citation Number : TS-630-ITAT-2021(HYD)
  • Tax Payer : Hinduja National Power Corporation Limited
Income tax Appellate Tribunal

ITAT: Amendment to Sec.43B by Finance Act 2021 to apply prospectively

  • In Favour of Assessee
  • Citation Number : TS-618-ITAT-2021(Kol)
  • Tax Payer : Harendra Nath Biswas
Income tax Appellate Tribunal

ITAT: Tolerance band provided u/s 56(2)(vii)(b) analogous to Sec.50C, applicable retrospectively

  • In Favour of Assessee
  • Citation Number : TS-624-ITAT-2021(Mum)
  • Tax Payer : Shaista Irphan Mogul
Income tax Appellate Tribunal

ITAT: Ground Rent paid to L&DO on lease hold properties not covered u/s 43B

  • In Favour of Assessee
  • Citation Number : TS-633-ITAT-2021(DEL)
  • Tax Payer : Ajay Enterprises Pvt. Ltd
High Court

HC: HC: Revenue bound to give reasons for adjusting demand beyond 20%; Grants refund

  • In Favour of Assessee
  • Citation Number : TS-634-HC-2021(DEL)
  • Tax Payer : Eko India Financial Services Private Limited
Income tax Appellate Tribunal

ITAT: Transfer of agricultural land held as investment, sold as non-agricultural land, taxable as capital-gains

  • In Favour of Assessee
  • Citation Number : TS-632-ITAT-2021(PUN)
  • Tax Payer : Adrus Estate and Properties LLP
Income tax Appellate Tribunal

ITAT: Co-op Society's income from investment of surplus amount deductible u/s 80P

  • In Favour of Assessee
  • Citation Number : TS-629-ITAT-2021(Kol)
  • Tax Payer : Deorah Nahala Baikanthapur SKUS Ltd
Income tax Appellate Tribunal

ITAT: Plant & Machinery in Pathological Labs' Collection Centres eligible for additional depreciation

  • In Favour of Assessee
  • Citation Number : TS-623-ITAT-2021(DEL)
  • Tax Payer : Metropolis Healthcare Ltd
Foreign Court

FC: ​Swiss Federal Supreme Court holds, owning permanent residence in a state does not necessitate tax-residency​

  • In Favour of Revenue
  • Citation Number : TS-758-FC-2020(SWTZ)
  • Tax Payer : Mr. A
High Court

HC: Quashes assessment orders; Directs compliance with Sec.65B of Evidence Act for electronic records' admissibility

  • In Favour of Assessee
  • Citation Number : TS-631-HC-2021(MAD)
  • Tax Payer : Vetrivel Minerals
Income tax Appellate Tribunal

ITAT: Upholds quashing of BCCI's reassessment basis non-issuance of notice u/s 143(2), its incurability u/s 292BB

  • In Favour of Assessee
  • Citation Number : TS-627-ITAT-2021(Mum)
  • Tax Payer : Board of Cricket Control in India
High Court

HC: Quashes Sec.197 Certificate issued to Virgin Airways; Grants interim relief of TDS at 0.01% instead of 1%

  • In Favour of Assessee
  • Citation Number : TS-628-HC-2021(DEL)
  • Tax Payer : Virgin Atlantic Airways Ltd