Filters

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

Rulings ( 15461 results )

Filters
Income tax Appellate Tribunal

ITAT: Sum received by partner on retirement from firm, non-taxable capital receipt

  • In Favour of Assessee
  • Citation Number : TS-585-ITAT-2020(Mum)
  • Tax Payer : Dr. Vithal V. Kamat
Income tax Appellate Tribunal

ITAT: Piramal's strategic acquisition in Shriram Capital via investment vehicle not colourable device

  • In Favour of Assessee
  • Citation Number : TS-584-ITAT-2020(HYD)
  • Tax Payer : SHRILEKHA BUSINESS CONSULTANCY PVT LTD
Income tax Appellate Tribunal

ITAT:Excess salary refunded by WTD as per Companies Act, not his income

  • In Favour of Assessee
  • Citation Number : TS-583-ITAT-2020(Ahd)
  • Tax Payer : Rajamannar Thennati
Income tax Appellate Tribunal

ITAT: Quashes reassessment order passed on non-existent entity; Relies on Maruti Suzuki SC ruling

  • In Favour of Assessee
  • Citation Number : TS-582-ITAT-2020(Mum)
  • Tax Payer : Tata Chemicals Limited
Income tax Appellate Tribunal

ITAT:No disallowance u/s 40(a)(iii) on salary apportioned to Indian PO by Dutch HO

  • In Favour of Assessee
  • Citation Number : TS-581-ITAT-2020(DEL)
  • Tax Payer : Ecorys Nederlands B. V.
Income tax Appellate Tribunal

ITAT:Exchange difference from redemption of shares at par, a non-taxable capital receipt

  • In Favour of Assessee
  • Citation Number : TS-580-ITAT-2020(DEL)
  • Tax Payer : Havells India Ltd
Income tax Appellate Tribunal

ITAT:Contribution for 'reclamation and rehabilitation' of mines as per SC order allowable u/s 37

  • In Favour of Assessee
  • Citation Number : TS-579-ITAT-2020(Bang)
  • Tax Payer : Ramgad Minerals & Mining Limited
Income tax Appellate Tribunal

ITAT:Honours 'sovereign right' to tax shipping income by resident state; Rejects LOB invocation

  • In Favour of Assessee
  • Citation Number : TS-578-ITAT-2020(CHNY)
  • Tax Payer : Bengal Tiger Line Pte Ltd
Income tax Appellate Tribunal

ITAT: TDS compliance on unrealised rent no reason for its taxability

  • In Favour of Assessee
  • Citation Number : TS-577-ITAT-2020(Mum)
  • Tax Payer : Vishwaroop Infotech Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Expounds on law governing TDS applicability on payment to foreign attorneys for patent registration

  • In Favour of Both, Partially
  • Citation Number : TS-576-ITAT-2020(DEL)
  • Tax Payer : Shri Hariharan Subramaniam
Income tax Appellate Tribunal

ITAT: Allows expenditure on exhibition of movies through audio and TV u/r 9A(3)(c)

  • In Favour of Assessee
  • Citation Number : TS-575-ITAT-2020(Bang)
  • Tax Payer : Shri Vijaykumar Thimmegowda
High Court

HC: HC:Inherent power to call for status of investigation stemmed from TEPs exclusive to HCs

  • In Favour of Revenue
  • Citation Number : TS-574-HC-2020(DEL)
  • Tax Payer : Rajiv Yaduvanshi & Ors.
High Court

HC: Capital gains, not salary, arises from cashless exercise of stock option by consultant

  • In Favour of Assessee
  • Citation Number : TS-573-HC-2020(KAR)
  • Tax Payer : Chittharanjan A. Dasannacharya
Income tax Appellate Tribunal

ITAT:Reasoned reassessments based on audit objections appealable despite low tax-effect

  • In Favour of Revenue
  • Citation Number : TS-572-ITAT-2020(JAB)
  • Tax Payer : Shri Anurag Shrivastava
Income tax Appellate Tribunal

ITAT:Processing of gas by GAIL for marketability is manufacturing, eligible for deduction u/s 80I/IA/HH

  • In Favour of Assessee
  • Citation Number : TS-571-ITAT-2020(DEL)
  • Tax Payer : Gail (India) Ltd
High Court

HC:Applies ICDS and AS-9, holds unmaterialized 'wheeling charges' as hypothetical income

  • In Favour of Assessee
  • Citation Number : TS-570-HC-2020(KAR)
  • Tax Payer : Karnataka Power Transmission Corporation Ltd
Income tax Appellate Tribunal

ITAT: Developer's 'error' in MAT computation, bonafide; Deletes penalty levied u/s.271(1)(c)

  • In Favour of Assessee
  • Citation Number : TS-569-ITAT-2020(Bang)
  • Tax Payer : Vanshee Builders & Developers Private Limited
Income tax Appellate Tribunal

ITAT: Specific statutory contributions by co-operatives - diversion of income by overriding title; Rejects taxability

  • In Favour of Assessee
  • Citation Number : TS-568-ITAT-2020(Bang)
  • Tax Payer : Karnataka State Co-operative Federation Limited
Foreign Court

FC: Irish HC upholds reopening of Perrigo's alleged 1.64 bn assessment from IP's disposal

  • In Favour of Revenue
  • Citation Number : TS-737-FC-2020(IRL)
  • Tax Payer : PERRIGO PHARMA INTERNATIONAL DESIGNATED ACTIVITY COMPANY
High Court

HC:Mesne Profits in lieu of rent, revenue receipt; Applies Sec. 25B retrospectively

  • In Favour of Revenue
  • Citation Number : TS-567-HC-2020(DEL)
  • Tax Payer : Skyland Builders P. Ltd