Filters

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

Rulings ( 15461 results )

Filters
High Court

HC:Quashes ITAT's 'superficial' orders allowing assessee to go 'scot free'; Directs 'capital-gains' imposition

  • In Favour of Revenue
  • Citation Number : TS-513-HC-2020(MAD)
  • Tax Payer : Emgeeyar Pictures P.Ltd
Income tax Appellate Tribunal

ITAT: ITAT: US Broadcasting company's TV Channel distribution revenue, not 'royalty'

  • In Favour of Assessee
  • Citation Number : TS-512-ITAT-2020(DEL)
  • Tax Payer : Turner Broadcasting System Asia Pacific Inc
High Court

HC: Issue concluded under TDS-proceedings can't be agitated during assessment by way of disallowance u/s. 40(a)(ia)

  • In Favour of Assessee
  • Citation Number : TS-511-HC-2020(MAD)
  • Tax Payer : Sutherland Global Services Pvt. Ltd
High Court

HC:Short TDS-deduction by Indian payer doesn't trigger Sec. 234B interest liability on foreign payee

  • In Favour of Assessee
  • Citation Number : TS-510-HC-2020(KAR)
  • Tax Payer : Texas Instruments Incorporated
High Court

HC: Difference in projected and estimated value, no reason for excess share premium addition u/s. 56(2)(viib)

  • In Favour of Assessee
  • Citation Number : TS-509-HC-2020(MAD)
  • Tax Payer : VVA Hotels Private Limited
High Court

HC:Directs AO to consider Sec. 197 application despite taxpayer's delayed response beyond CBDT-extended covid-timeline

  • In Favour of Assessee
  • Citation Number : TS-508-HC-2020(BOM)
  • Tax Payer : Vijaykumar Satramdas Lakhani
High Court

HC:'Substitution' has effect of 'deleting old rule'; Grants benefit of 'substituted' FTS tax-rate

  • In Favour of Assessee
  • Citation Number : TS-507-HC-2020(KAR)
  • Tax Payer : Autodesk Asia Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Jindal group's loan transactions, not sham; Deletes Rs. 489 cr. Sec. 68 addition

  • In Favour of Assessee
  • Citation Number : TS-506-ITAT-2020(DEL)
  • Tax Payer : Jindal ITF Ltd
Foreign Court

FC: Swiss Federal Court - Upholds taxation of 'donation' absent element of 'animus donandi'

  • In Favour of Revenue
  • Citation Number : TS-730-FC-2020(SWTZ)
  • Tax Payer : Assessee
Income tax Appellate Tribunal

ITAT: Allows TDS-credit to 'pass-through' Venture-capital Trust, though income taxable in contributors' hands

  • In Favour of Assessee
  • Citation Number : TS-505-ITAT-2020(Mum)
  • Tax Payer : Mile Stone Real Estate Fund
Income tax Appellate Tribunal

ITAT:Late Fee u/s.234E for belated TDS-return filing to be reckoned from 'delayed' TDS payment date

  • In Favour of Assessee
  • Citation Number : TS-504-ITAT-2020(Bang)
  • Tax Payer : Shri. Sandeep Samantha
High Court

HC:Only expenditure 'proved', not 'assumed' for earning tax-free income subject to disallowance u/s. 14A

  • In Favour of Assessee
  • Citation Number : TS-503-HC-2020(MAD)
  • Tax Payer : Celebrity Fashion Ltd
High Court

HC: Sec. 80-IB restriction on multiple-flat allotment to single owner vide FA, 2009, prospective

  • In Favour of Assessee
  • Citation Number : TS-502-HC-2020(KAR)
  • Tax Payer : Mandavi Builders
Income tax Appellate Tribunal

ITAT:Short-charge of interest on subsidiary-loans not ground for interest disallowance once genuineness of borrowings established

  • In Favour of Assessee
  • Citation Number : TS-501-ITAT-2020(DEL)
  • Tax Payer : DLF Limited
Income tax Appellate Tribunal

ITAT:Rejects assessee's 'owelty money' pursuant to family settlement claim; Upholds capital gains taxation

  • In Favour of Revenue
  • Citation Number : TS-500-ITAT-2020(DEL)
  • Tax Payer : Smt. Soni Sonu Mirchandani
Foreign Court

FC: UK Appeals Court dismisses HMRC-appeal; Exchange loss on currency restatement of parent-co. loan tax deductible

  • In Favour of Assessee
  • Citation Number : TS-728-FC-2020(UK)
  • Tax Payer : Smith & Nephew Overseas Limited
Foreign Court

FC: Australian Federal Court upholds Primary Judge order on 'tie-breaker' test regarding residency

  • In Favour of Assessee
  • Citation Number : TS-729-FC-2020(AUS)
  • Tax Payer : Bradley Titus Pike
High Court

HC:Sec.80IB(10)(c) doesn't exclude proportionality; Allows pro-rata deduction despite some units exceeding area-limit

  • In Favour of Assessee
  • Citation Number : TS-499-HC-2020(KAR)
  • Tax Payer : Brigade Enterprises Ltd
Income tax Appellate Tribunal

ITAT: Funds lying in HSBC Geneva a/c. opened during Indian citizen's residency abroad, non-taxable

  • In Favour of Assessee
  • Citation Number : TS-498-ITAT-2020(Mum)
  • Tax Payer : Kamal Galani
High Court

HC:Shares 'gifted' under internal restructuring, not a 'colorable device'; Quashes reassessment

  • In Favour of Assessee
  • Citation Number : TS-497-HC-2020(BOM)
  • Tax Payer : Asian Satellite Broadcast Pvt. Ltd