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Rulings ( 15452 results )

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Foreign Court

FC: Supreme Administrative Court of Sweden: Timing of taxation of pension in the Resident State is not dependent upon the timing of its taxability in the Source State

  • In Favour of Revenue
  • Citation Number : TS-865-FC-2019(SWD)
  • Tax Payer : AA
Foreign Court

FC: Federal Court of Appeal of Canada: Right to social security doesn’t prevent taxation of pension income in Resident State

  • In Favour of Revenue
  • Citation Number : TS-864-FC-2019(CAN)
  • Tax Payer : LUIS REYES
Income tax Appellate Tribunal

ITAT: Allows exemption u/s54B based on third-party’s affidavit, land records for agricultural use

  • In Favour of Assessee
  • Citation Number : TS-474-ITAT-2021(Ahd)
  • Tax Payer : Ashokbhai kanubhai Patel
Income tax Appellate Tribunal

ITAT: Allows deduction of Corporate Mark Fee, paid to German AE, on 'crystallisation of liability'

  • In Favour of Assessee
  • Citation Number : TS-475-ITAT-2021(PUN)
  • Tax Payer : ThyssenKrupp Electrical Steel India Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: ITAT: Doubting Delhi Bench ruling in Giesecke&Devrient, refers question of beneficial treaty-rate over DDT to Special Bench

  • In Favour of None/NA
  • Citation Number : TS-473-ITAT-2021(Mum)
  • Tax Payer : Total Oil India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Assessee’s incorrect status in order-giving-effect to ITAT directions, curable u/s 292B; Variance limit of 10% u/s 50C, retrospective

  • In Favour of Assessee
  • Citation Number : TS-471-ITAT-2021(JPR)
  • Tax Payer : Banwari Lal Sharma
Income tax Appellate Tribunal

ITAT: Deletes addition of unpaid sum, presumptuous consideration in immovable property transactions

  • In Favour of Assessee
  • Citation Number : TS-467-ITAT-2021(DEL)
  • Tax Payer : Amarjeet Kaur
Foreign Court

FC: Danish Tax Council: COVID-19 forced stay does not constitute PE; Refers to OECD Memorandum dt. Apr 3, 2020

  • In Favour of Assessee
  • Citation Number : TS-466-FC-2021(DEN)
  • Tax Payer : H1
Income tax Appellate Tribunal

ITAT: Bona-fide error in reporting numbers in Form No. 3CEB not income-concealment; Rejects income-enhancement

  • In Favour of Assessee
  • Citation Number : TS-463-ITAT-2021(Mum)
  • Tax Payer : Arysta LifeScience India Limited
Income tax Appellate Tribunal

ITAT: Allows write-off of investment in loss-incurring overseas subsidiaries as business loss

  • In Favour of Assessee
  • Citation Number : TS-462-ITAT-2021(Mum)
  • Tax Payer : Maneesh Pharmaceuticals Ltd
Income tax Appellate Tribunal

ITAT: Accumulated savings acceptable reason u/s 69A for cash deposit upto Rs.2.5 Lacs by housewife on demonetization

  • In Favour of Assessee
  • Citation Number : TS-460-ITAT-2021(AGR)
  • Tax Payer : Uma Agrawal
Income tax Appellate Tribunal

ITAT: No TDS liability u/s 195 on incomes not taxable in India; Deletes disallowances u/s 40(a)(i)

  • In Favour of Assessee
  • Citation Number : TS-459-ITAT-2021(CHNY)
  • Tax Payer : Sundaram Clayton Ltd
Income tax Appellate Tribunal

ITAT: No concrete evidences, no additions u/s 145(3); Condones 275 days delay due to Director’s ill-health

  • In Favour of Assessee
  • Citation Number : TS-445-ITAT-2021(DDN)
  • Tax Payer : Dev Bhoomi
Income tax Appellate Tribunal

ITAT: MAT credit u/s 115JAA(2A) inclusive of surcharge and cess

  • In Favour of Assessee
  • Citation Number : TS-448-ITAT-2021(Ahd)
  • Tax Payer : Sayaji Industries Ltd
Income tax Appellate Tribunal

ITAT: Expenditure on parking space part of project-cost allowable u/s 37

  • In Favour of Assessee
  • Citation Number : TS-449-ITAT-2021(DEL)
  • Tax Payer : Crown International
Income tax Appellate Tribunal

ITAT: Reference to DVO good where Assessee's valuation is less than FMV; Sec. 55A(a) amendment prospective

  • In Favour of Assessee
  • Citation Number : TS-452-ITAT-2021(SUR)
  • Tax Payer : Nanubhai G. Ahir
Income tax Appellate Tribunal

ITAT: Revision on taxability of on-money not tenable, assessment order passed judiciously

  • In Favour of Assessee
  • Citation Number : TS-451-ITAT-2021(SUR)
  • Tax Payer : Trividh Corporation
Income tax Appellate Tribunal

ITAT: Sec. 115BBE not applicable on voluntary surrender of income to cover discrepancy

  • In Favour of Assessee
  • Citation Number : TS-456-ITAT-2021(CHANDI)
  • Tax Payer : Bajaj Sons Ltd
Income tax Appellate Tribunal

ITAT: Bonafide delay in filing ITR by Educational Trust condonable, not liable to penalty

  • In Favour of Assessee
  • Citation Number : TS-453-ITAT-2021(JPR)
  • Tax Payer : A.N. School Shiksha Samit
Income tax Appellate Tribunal

ITAT: No withholding u/s 195 on cost reimbursed to NRs; Follows AP Moller

  • In Favour of Assessee
  • Citation Number : TS-457-ITAT-2021(Mum)
  • Tax Payer : Braitrim India Pvt. Ltd