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Rulings ( 15461 results )

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Income tax Appellate Tribunal

ITAT:Profit from sale of units in 'Lodha Supremus' not taxable in SPV's hands

  • In Favour of Assessee
  • Citation Number : TS-623-ITAT-2020(Mum)
  • Tax Payer : Kidderpore Holdings Ltd
Income tax Appellate Tribunal

ITAT: Ad payments to Facebook not claimed as business expenditure can't be disallowed for non-withholding

  • In Favour of Both, Partially
  • Citation Number : TS-622-ITAT-2020(Mum)
  • Tax Payer : Interactive Avenues Private Limited
Foreign Court

FC: Danish Tax Council: Employee 'working from home' - PE or not a PE?

  • In Favour of Revenue
  • Citation Number : TS-741-FC-2020(DEN)
  • Tax Payer : Assessee
High Court

HC:Overrules ITAT; Allows pro rata deduction u/s 80IB(10) on partly compliant housing project

  • In Favour of Assessee
  • Citation Number : TS-621-HC-2020(BOM)
  • Tax Payer : Models Construction Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Retraction of corroborated statement made during survey requires fresh evidence

  • In Favour of Both, Partially
  • Citation Number : TS-620-ITAT-2020(JPR)
  • Tax Payer : Mojika Real Estate & Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Uncorroborated reliance on statement u/s 132(4) unsustainable; Accepts 30 of unaccounted receipts as taxable income

  • In Favour of Assessee
  • Citation Number : TS-619-ITAT-2020(VIZ)
  • Tax Payer : Paruchuru Satish Kumar (HUF)
Income tax Appellate Tribunal

ITAT: Reassessment based on additional inquiries invalid on deletion of original addition

  • In Favour of Assessee
  • Citation Number : TS-618-ITAT-2020(DEL)
  • Tax Payer : INS Finance & Investment P. Ltd
High Court

HC:Stays criminal proceedings, alleging tax evasion, pending disposal by ITAT on merits

  • In Favour of Assessee
  • Citation Number : TS-617-HC-2020(GUJ)
  • Tax Payer : Shri Hemal Manubhai Patel
Foreign Court

FC: Canadian Tax Court: Compensation for denial of 'overtime' - a taxable employment income, not an exempt injury award

  • In Favour of Assessee
  • Citation Number : TS-740-FC-2020(CAN)
  • Tax Payer : Ian Saunders
High Court

HC: Orders common trial for 3 criminal complaints arising from holding Swiss bank account

  • In Favour of Assessee
  • Citation Number : TS-615-HC-2020(DEL)
  • Tax Payer : Paraminder Singh Kalra
Income tax Appellate Tribunal

ITAT: Remits issue on DDT refund for NR shareholders based on additional grounds

  • In Favour of Assessee
  • Citation Number : TS-614-ITAT-2020(Kol)
  • Tax Payer : Reckitt Benckiser (India) Private Limited
Supreme Court

SC:Upholds constitutional validity of Tribunal Rules, 2020 with modifications 

  • In Favour of Revenue
  • Citation Number : TS-613-SC-2020
  • Tax Payer : Madras Bar Association
Income tax Appellate Tribunal

ITAT:Upholds 'cash basis' for taxing FTS under India-Germany DTAA; Follows Bombay HC

  • In Favour of Assessee
  • Citation Number : TS-612-ITAT-2020(Bang)
  • Tax Payer : ABB AG
High Court

HC:Directs condonation of delay for restoring appeal on rejection of declaration under VsV Scheme

  • In Favour of Assessee
  • Citation Number : TS-611-HC-2020(MAD)
  • Tax Payer : Nannusamy Mohan(HUF)
Income tax Appellate Tribunal

ITAT: Entertains 'limitation plea' in remand proceedings, without 'cross-objection' to Revenue's appeal

  • In Favour of Assessee
  • Citation Number : TS-610-ITAT-2020(DEL)
  • Tax Payer : Travelport L.P. USA
Income tax Appellate Tribunal

ITAT:Reopening void as sanction u/s 151 non-descript, without satisfaction; Quashes reassessment

  • In Favour of Assessee
  • Citation Number : TS-609-ITAT-2020(Ahd)
  • Tax Payer : Shri Tyrone Patrick Lemos
High Court

HC:Karnataka HC affirms Special Bench's Biocon ruling allowing ESOP discount u/s 37

  • In Favour of Assessee
  • Citation Number : TS-608-HC-2020(KAR)
  • Tax Payer : BIOCON LTD
High Court

HC:Dismisses Revenue's writ against ITSC order; Refers policy of finality on Rs. 2 cr. tax-effect

  • In Favour of Assessee
  • Citation Number : TS-607-HC-2020(PAT)
  • Tax Payer : Income Tax Settlement Commission and Others
Income tax Appellate Tribunal

ITAT:Allows registration u/s 12AA to non-profit company on establishment and operation of incubation centre

  • In Favour of Assessee
  • Citation Number : TS-606-ITAT-2020(Ind)
  • Tax Payer : AIC-RNTU Foundation
Income tax Appellate Tribunal

ITAT: Deletes penalty as non-disclosure of capital gain was inadvertent and bonafide

  • In Favour of Assessee
  • Citation Number : TS-605-ITAT-2020(CHNY)
  • Tax Payer : Advent Computer Services Ltd