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Rulings ( 15455 results )

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Income tax Appellate Tribunal

ITAT: Option money received by Dabur from Aviva JV Partner against 'right of first refusal,' 'capital receipt'

  • In Favour of Assessee
  • Citation Number : TS-63-ITAT-2021(DEL)
  • Tax Payer : Dabur Invest Corp
Supreme Court

SC: Relegates taxpayer to CBDT for residency norms relaxation due to COVID-19

  • In Favour of Assessee
  • Citation Number : TS-62-SC-2021
  • Tax Payer : Gaurav Baid
Income tax Appellate Tribunal

ITAT: ITAT: US Co.’s receipts from Logistic support cost-allocation, Global Management charges reimbursement - not FTS

  • In Favour of Assessee
  • Citation Number : TS-61-ITAT-2021(DEL)
  • Tax Payer : Expeditors International of Washington Inc
Income tax Appellate Tribunal

ITAT: Retrospective cancellation of donee-organisation's approval u/s 35(1)(ii) cannot disentitle donor’s weighted deduction claim

  • In Favour of Assessee
  • Citation Number : TS-59-ITAT-2021(PUN)
  • Tax Payer : MRC Transolutions Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Interest on delayed compensation on compulsorily acquired land, non-taxable; Cites Land-Acquisition Act's overriding effect

  • In Favour of Assessee
  • Citation Number : TS-58-ITAT-2021(CHNY)
  • Tax Payer : SV Global Mill Ltd
Income tax Appellate Tribunal

ITAT: Letter of Intent, neither land nor building, Sec. 50C not invocable

  • In Favour of Assessee
  • Citation Number : TS-55-ITAT-2021(CHANDI)
  • Tax Payer : Raminder Singh
Authority for Advance Rulings

AAR: UK co.'s management & IT support services except 'direct technical advice, support', not FTS / Royalty

  • In Favour of Both, Partially
  • Citation Number : TS-57-AAR-2021
  • Tax Payer : Aircom International Ltd
Authority for Advance Rulings

AAR: AAR: Offshore services taxable, being intrinsically connected with setting-up of plant in India

  • In Favour of Both, Partially
  • Citation Number : TS-56-AAR-2021
  • Tax Payer : Technip France SAS
High Court

HC: Rules on ITAT's powers u/s 254; Cannot direct Revenue against coercive recovery while disposing stay petition

  • In Favour of Revenue
  • Citation Number : TS-54-HC-2021(MAD)
  • Tax Payer : M. Kiran Kumar
Income tax Appellate Tribunal

ITAT: Extended revisionary powers inapplicable to tax Nalco USA's income from Service Fee

  • In Favour of Assessee
  • Citation Number : TS-51-ITAT-2021(PUN)
  • Tax Payer : Nalco Company,USA Nalco Water India limited
Income tax Appellate Tribunal

ITAT: Quashes re-opening citing reasons recorded by non-jurisdictional AO

  • In Favour of Assessee
  • Citation Number : TS-53-ITAT-2021(DEL)
  • Tax Payer : G.K. Business Centre (P) Ltd.
Income tax Appellate Tribunal

ITAT: Assessment can't be reopened where Revenue omits to detect violation in original assessment

  • In Favour of Assessee
  • Citation Number : TS-50-ITAT-2021(DEL)
  • Tax Payer : Hanish Singla
Income tax Appellate Tribunal

ITAT: Reliance Infra’s interest on ECB utilised for investment in RCL through Mauritius Protected Cell Co., allowable

  • In Favour of Assessee
  • Citation Number : TS-46-ITAT-2021(Mum)
  • Tax Payer : Reliance Infrastructure Ltd
Income tax Appellate Tribunal

ITAT: Compensation to buyers against cancellation of flats, compensatory interest; Liable for TDS u/s 194A

  • In Favour of Revenue
  • Citation Number : TS-49-ITAT-2021(Mum)
  • Tax Payer : Sahyog Homes Ltd.
Income tax Appellate Tribunal

ITAT: Inter-corporate deposit received when lender was listed company not taxable as deemed dividend

  • In Favour of Assessee
  • Citation Number : TS-47-ITAT-2021(DEL)
  • Tax Payer : Eicher Motors Ltd
Income tax Appellate Tribunal

ITAT: Compensation received upon cancellation of Letter of Intent, assessable as 'capital gains,' not IFOS

  • In Favour of Assessee
  • Citation Number : TS-45-ITAT-2021(Mum)
  • Tax Payer : Shri Shailendra Bhandari
High Court

HC: Settlement Commission enjoys exclusive jurisdiction on matters 'in relation to' applicant's case

  • In Favour of Assessee
  • Citation Number : TS-44-HC-2021(DEL)
  • Tax Payer : Tahiliani Design Private Limited
Income tax Appellate Tribunal

ITAT: DLF’s rental income from SEZ, eligible for Sec.80-IAB deduction, though assessable as house property income

  • In Favour of Assessee
  • Citation Number : TS-43-ITAT-2021(DEL)
  • Tax Payer : DLF Assets Pvt Ltd
Income tax Appellate Tribunal

ITAT: Accredited Training Centres not DAPE of International Air Transport Association under India-Canada DTAA

  • In Favour of Assessee
  • Citation Number : TS-42-ITAT-2021(Mum)
  • Tax Payer : International Air Transport Association (CANADA)
High Court

HC: Quashes prosecution as injudicious/irregular against directors of company filing ITR without discharging tax liability

  • In Favour of Assessee
  • Citation Number : TS-41-HC-2021(KAR)
  • Tax Payer : Confident Projects (India) Pvt. Ltd. & Others