Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15452 results )

Filters
Supreme Court

SC: SC: Issues notice on Revenue’s SLP against Bombay HC order on scope of assessment u/s 153A

  • In Favour of Revenue
  • Citation Number : TS-141-SC-2021
  • Tax Payer : SKS ISPAT AND POWER LTD.
Supreme Court

SC: SC: Issues notice on Revenue's SLP against Kar HC order on eligibility of deduction u/s 80-IA

  • In Favour of None/NA
  • Citation Number : TS-139-SC-2021
  • Tax Payer : Jindal Aluminium Ltd
Supreme Court

SC: SC: Issues notice to NSE against order deleting addition of short collection of STT

  • In Favour of Assessee
  • Citation Number : TS-142-SC-2021
  • Tax Payer : NATIONAL STOCK EXCHANGE
High Court

HC: Tax offered to buy peace on alleged deposit in Swiss Bank A/c, acceptable

  • In Favour of Assessee
  • Citation Number : TS-143-HC-2021(DEL)
  • Tax Payer : Krishan Kumar Modi
Income tax Appellate Tribunal

ITAT: Amendments to Sec. 254(2A) by Finance Act, 2020 applicable to stay sought/granted on or after 01.04.2020

  • In Favour of Assessee
  • Citation Number : TS-149-ITAT-2021(DEL)
  • Tax Payer : Maruti Suzuki (I) P. Ltd
High Court

HC: Sale proceeds of carbon credit, a non-taxable capital receipt; Follows AP HC ruling

  • In Favour of Assessee
  • Citation Number : TS-144-HC-2021(MAD)
  • Tax Payer : Ambika Cotton Mills Ltd
Income tax Appellate Tribunal

ITAT: Issue of preference shares at Rs.10,000/share by company with negative net-worth, colourable device

  • In Favour of Revenue
  • Citation Number : TS-138-ITAT-2021(CHNY)
  • Tax Payer : Sindya Securities and Investments Pvt.Ltd.
Income tax Appellate Tribunal

ITAT: Accommodates assessee's intent of availing VsV; Condones delay of 1112 days in filing of appeal

  • In Favour of Assessee
  • Citation Number : TS-137-ITAT-2021(CHNY)
  • Tax Payer : Shri Subramanyan Kumar
Income tax Appellate Tribunal

ITAT: ITAT: Tax withheld but left unpaid by deductor, not recoverable from deductee; Allows TDS credit

  • In Favour of Assessee
  • Citation Number : TS-136-ITAT-2021(DEL)
  • Tax Payer : Jasjit Singh
Income tax Appellate Tribunal

ITAT: ITAT: Holds FD interest ineligible as business profit for deduction u/s 10A/10AA; Follows Menon Impex

  • In Favour of Both, Partially
  • Citation Number : TS-135-ITAT-2021(PUN)
  • Tax Payer : Barclays Shared Services Private Limited
Foreign Court

FC: Holds tie-breaker inapplicable; Confirms Dutch Co.'s Canadian residency, applies central management and control test

  • In Favour of Revenue
  • Citation Number : TS-124-FC-2021(CAN)
  • Tax Payer : Landbouwbedrijf Backx B.V And Her Majesty The Queen
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Holds goodwill eligible for depreciation, business-acquisition supported by future economic benefits

  • In Favour of Assessee
  • Citation Number : TS-131-ITAT-2021(DEL)
  • Tax Payer : JX Nippon Two Lubricants India Pvt. Ltd
District Court

DC: Special Court: Merely signing audited financials, annexed to ITR under-reporting income, not an offence

  • In Favour of Revenue
  • Citation Number : TS-130-DC-2021(DEL)
  • Tax Payer : Shourya Tower (P) Ltd
Income tax Appellate Tribunal

ITAT: Allows assessee to examine seized material, cross examine statements relied upon for making additions

  • In Favour of Assessee
  • Citation Number : TS-117-ITAT-2021(Bang)
  • Tax Payer : D.S. Suresh
Income tax Appellate Tribunal

ITAT: Holds allocation of expenses to Dabur's 80IB/80IC units, unsustainable

  • In Favour of Assessee
  • Citation Number : TS-128-ITAT-2021(DEL)
  • Tax Payer : Dabur India Limited
Income tax Appellate Tribunal

ITAT: Holds outstanding 'sundry creditors' pending finalisation of family partition not taxable u/s 41(1)

  • In Favour of Assessee
  • Citation Number : TS-127-ITAT-2021(CHNY)
  • Tax Payer : Ravindra Arunachala Nadar
Income tax Appellate Tribunal

ITAT: Deletes addition of Rs. 299 lacs as undisclosed income in absence of incriminating evidence

  • In Favour of Assessee
  • Citation Number : TS-120-ITAT-2021(Bang)
  • Tax Payer : V. Ramprasad Raju
Income tax Appellate Tribunal

ITAT: Oil-field related service, akin to industrial activity, eligible for additional depreciation

  • In Favour of Assessee
  • Citation Number : TS-122-ITAT-2021(Mum)
  • Tax Payer : Asian Oilfield Services Limited
Income tax Appellate Tribunal

ITAT: Refundable Security Deposit not consideration for transfer; Not liable for TDS u/s 194-IA

  • In Favour of Assessee
  • Citation Number : TS-126-ITAT-2021(Bang)
  • Tax Payer : Prestige Estates Projects Ltd
High Court

HC: Holds share-valuation, question of fact; Restrains interfering unless demonstrably wrong

  • In Favour of Assessee
  • Citation Number : TS-125-HC-2021(DEL)
  • Tax Payer : Cinestaan Entertainment Pvt Ltd