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Rulings ( 15460 results )

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Income tax Appellate Tribunal

ITAT: Upholds disallowance of expenditure incurred prior to ‘setting-up’ of business

  • In Favour of Revenue
  • Citation Number : TS-750-ITAT-2020(CHNY)
  • Tax Payer : Sinto Bharat Manufacturing Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Holds ‘trade protection price’ and offers/discount extended by Nokia to its distributors allowable

  • In Favour of Both, Partially
  • Citation Number : TS-28-ITAT-2021(DEL)
  • Tax Payer : Nokia India Sales Pvt. Ltd
High Court

HC: Directs Revenue to withdraw appeal, considers assessee’s settlement of tax payable under VsVS

  • In Favour of Assessee
  • Citation Number : TS-27-HC-2021(BOM)
  • Tax Payer : Chempsec Chemicals P. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Limitation u/s 154 runs from date of assessment order for issue not appealed against

  • In Favour of Assessee
  • Citation Number : TS-26-ITAT-2021(Bang)
  • Tax Payer : Karnataka Power Corporation Ltd.
Income tax Appellate Tribunal

ITAT: State Development Authorities have inbuilt philosophy of charity; Grants exemption u/s 11

  • In Favour of Assessee
  • Citation Number : TS-25-ITAT-2021(AGR)
  • Tax Payer : Jhansi Development Authority
Income tax Appellate Tribunal

ITAT: ITAT: No disallowance u/s 40(a)(ia) for subscription fees reimbursed to sister concern for Deloitte Global Network’s membership

  • In Favour of Assessee
  • Citation Number : TS-24-ITAT-2021(DEL)
  • Tax Payer : Deloitte Haskins & Sells
Income tax Appellate Tribunal

ITAT: ITAT: Rules on FTC entitlement under DTAAs with US, Germany, Japan, Korea and for Taiwan u/s 91

  • In Favour of Revenue
  • Citation Number : TS-22-ITAT-2021(Bang)
  • Tax Payer : ITTIAM Systems Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Rejects capitalisation u/s 43A of forward contracts premium paid to secure forex risk

  • In Favour of Assessee
  • Citation Number : TS-21-ITAT-2021(Ahd)
  • Tax Payer : Deep Industries Ltd
High Court

HC: Dismisses petition for extension of return filing due-dates, Holds, CBDT acted reasonably u/s 119

  • In Favour of Revenue
  • Citation Number : TS-20-HC-2021(BOM)
  • Tax Payer : CVO Chartered & Cost Accountants’ Association, Mumbai and anr
Income tax Appellate Tribunal

ITAT: Sec 50C amendment prescribing 'tolerance limit' while adopting stamp duty valuation, retrospective in nature

  • In Favour of Assessee
  • Citation Number : TS-19-ITAT-2021(Mum)
  • Tax Payer : Maria Fernandes Cheryl
Income tax Appellate Tribunal

ITAT: Computation of Gross annual value for part-year, not violative of Sec.23(1)

  • In Favour of Assessee
  • Citation Number : TS-17-ITAT-2021(DEL)
  • Tax Payer : Religare Support Limited
High Court

HC: Uttarakhand HC directs CBDT to leniently view consequences of late-filing of tax-audit, returns

  • In Favour of Both, Partially
  • Citation Number : TS-18-HC-2021(UTT)
  • Tax Payer : The Dehradun Chartered Accountants Society
High Court

HC: No mandate u/s 36(1)(vii) to prove irrecoverability of bad-debts, allows deduction; Follows Vijaya Bank SC-ruling

  • In Favour of Assessee
  • Citation Number : TS-748-HC-2020(KAR)
  • Tax Payer : Big Bags International (P) Ltd
High Court

HC: Allows Tata Communications’ petition against non-processing of return due to systemic error; Directs refund

  • In Favour of Assessee
  • Citation Number : TS-16-HC-2021(BOM)
  • Tax Payer : Tata Communications Limited
High Court

HC: HC: Gujarat HC declines to interfere on tax audit, return filing due-date extension, Distinguishes co-ordinate bench order

  • In Favour of Revenue
  • Citation Number : TS-15-HC-2021(GUJ)
  • Tax Payer : The All Gujarat Federation Of Tax Consultants
Income tax Appellate Tribunal

ITAT: ESOP exercised by NR, granted for employment in India, not eligible for treaty benefits

  • In Favour of Revenue
  • Citation Number : TS-14-ITAT-2021(Mum)
  • Tax Payer : Unnikrishnan V S
Income tax Appellate Tribunal

ITAT: Imparting 'Leadership Training' to employees of Indian affiliate, not rendering of 'managerial services'

  • In Favour of Assessee
  • Citation Number : TS-13-ITAT-2021(PUN)
  • Tax Payer : Sandvik AB
Supreme Court

SC: Reverses Kerala HC full bench ruling; Extending credit to non-members, can't debar PACS from availing deduction u/s 80P

  • In Favour of Assessee
  • Citation Number : TS-12-SC-2021
  • Tax Payer : The Mavilayi Service Cooperative Bank Ltd. & Ors
Income tax Appellate Tribunal

ITAT: ITAT: Orders passed by functus officio CIT(A) incurable, a nullity

  • In Favour of Revenue
  • Citation Number : TS-11-ITAT-2021(DEL)
  • Tax Payer : Globus Construction Pvt. Ltd & Others
Supreme Court

SC: Issues notice on BoB's SLP against Karnataka HC order limiting bad-debt provision u/s 36(1)(viia) as per books

  • In Favour of Assessee
  • Citation Number : TS-10-SC-2021
  • Tax Payer : Bank of Baroda