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Rulings ( 15452 results )

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High Court

HC: Dismisses writ for refund of excess advance-tax paid in 2001 as stale claim

  • In Favour of Revenue
  • Citation Number : TS-582-HC-2021(DEL)
  • Tax Payer : Harbux Singh Sidhu
Income tax Appellate Tribunal

ITAT: Cost-allocation between high, low pressure steam erroneous for deduction u/s 80-IA involving captive power-generation units

  • In Favour of Assessee
  • Citation Number : TS-581-ITAT-2021(SUR)
  • Tax Payer : N.R.Agarwal Industries Ltd
Income tax Appellate Tribunal

ITAT: Incriminating material not required u/s 153A for abated assessments

  • In Favour of Both, Partially
  • Citation Number : TS-577-ITAT-2021(Ind)
  • Tax Payer : Madhya Bharat, (International) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Holds addition of Rs.23 Cr. unsubstantiated, based solely on Chairman's retracted statement made during survey

  • In Favour of Assessee
  • Citation Number : TS-576-ITAT-2021(Ind)
  • Tax Payer : AISECT Limited
Income tax Appellate Tribunal

ITAT: Holds establishment of diamond bourse within meaning of ‘object of general public utility’ u/s 2(15)

  • In Favour of Assessee
  • Citation Number : TS-572-ITAT-2021(SUR)
  • Tax Payer : Gujarat Hira Bourse
Income tax Appellate Tribunal

ITAT: Bearing risk, responsibilities on outsourced construction projects entitles Assessee for deduction u/s 80-IB(10)

  • In Favour of Assessee
  • Citation Number : TS-571-ITAT-2021(DEL)
  • Tax Payer : Sahara India Sahkari Awas Samiti Ltd
Income tax Appellate Tribunal

ITAT: Holds product development expenditure entirely capital, eligible for depreciation

  • In Favour of Revenue
  • Citation Number : TS-569-ITAT-2021(Bang)
  • Tax Payer : Sogefi Engine Systems India Private Limited
Income tax Appellate Tribunal

ITAT: Third party's admission on cash loan inadequate for addition u/s 68, 69

  • In Favour of Assessee
  • Citation Number : TS-566-ITAT-2021(JPR)
  • Tax Payer : Dholumal Alias Dholan Das Khatwani
Income tax Appellate Tribunal

ITAT: Denies blanket stay to Vodafone against Rs. 1128Cr. demand; Directs Rs. 230Cr. deposit, Rs. 900Cr. corporate-guarantee

  • In Favour of Revenue
  • Citation Number : TS-563-ITAT-2021(Mum)
  • Tax Payer : Vodafone India Services Limited
High Court

HC: Directs CBI inquiry into purported Revenue's email, allegedly fabricated by Assessee

  • In Favour of None/NA
  • Citation Number : TS-562-HC-2021(DEL)
  • Tax Payer : Three C Homes Pvt. Ltd
High Court

HC: Sets aside assessment order passed pursuant to draft order u/s 144C for non-adherence of procedure u/s 144B

  • In Favour of Assessee
  • Citation Number : TS-561-HC-2021(DEL)
  • Tax Payer : Ramtech Consulting
High Court

HC: Sets aside reassessment in deceased's name as null, void; Follows Savita Kapila

  • In Favour of Assessee
  • Citation Number : TS-558-HC-2021(DEL)
  • Tax Payer : Sripathi Subbaraya Manohara L/H Late Sripathi Subbaraya Gupta
Income tax Appellate Tribunal

ITAT: DGIT(Inv.) inputs not ‘external source’; Exception to low tax-effect Circular inapplicable

  • In Favour of Assessee
  • Citation Number : TS-551-ITAT-2021(Mum)
  • Tax Payer : Kilitch Healthcare India Ltd
Income tax Appellate Tribunal

ITAT: Remits Assessee's appeal before CIT(A) with direction for condonation of delay application, affidavit

  • In Favour of Assessee
  • Citation Number : TS-554-ITAT-2021(VIZ)
  • Tax Payer : Tatineni Ramesh Kumar
Income tax Appellate Tribunal

ITAT: Letter of allotment relevant over date of possession for construing holding period

  • In Favour of Assessee
  • Citation Number : TS-555-ITAT-2021(SUR)
  • Tax Payer : Jethanand T. Datwani
Income tax Appellate Tribunal

ITAT: BBC World withdraws appeal on arriving at resolution under MAP

  • In Favour of Assessee
  • Citation Number : TS-549-ITAT-2021(DEL)
  • Tax Payer : BBC World Distribution Ltd
High Court

HC: Assessment u/s 153A not de novo assessment, Assessee not entitled to fresh claims

  • In Favour of Revenue
  • Citation Number : TS-547-HC-2021(KAR)
  • Tax Payer : GMR Infrastructure Limited
High Court

HC: HC: Directs Revenue to decide on interest payable on seized money u/s 132B(4)

  • In Favour of Assessee
  • Citation Number : TS-541-HC-2021(DEL)
  • Tax Payer : Deepak Chaudhary
Income tax Appellate Tribunal

ITAT: Third-party statements, general findings of investigation inadequate for concluding stock-price manipulation; Deletes addition u/s 68

  • In Favour of Assessee
  • Citation Number : TS-532-ITAT-2021(Mum)
  • Tax Payer : Jagdish B. Prajapati
High Court

HC: Sets aside cryptic order rejecting application u/s 197, directs de novo hearing

  • In Favour of Assessee
  • Citation Number : TS-543-HC-2021(DEL)
  • Tax Payer : Hero Wind Energy Private Limited