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Rulings ( 15461 results )

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High Court

HC:Deletes penalty levied in absence of specific charge in standard-printed notice

  • In Favour of Assessee
  • Citation Number : TS-419-HC-2020(BOM)
  • Tax Payer : Shri. Omprakash T. Mehta
Income tax Appellate Tribunal

ITAT:Interest on borrowed funds utilised for acquiring controlling interest, allowable u/s.36(1)(iii) subject to Sec. 14A rider

  • In Favour of Assessee
  • Citation Number : TS-418-ITAT-2020(Mum)
  • Tax Payer : Tata Sons Ltd
Income tax Appellate Tribunal

ITAT:Second Panchnama prepared one year after authorisation, merely for extending limitation period; Quashes block assessment

  • In Favour of Assessee
  • Citation Number : TS-417-ITAT-2020(Mum)
  • Tax Payer : Narang International Hotels Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Payment for procuring corporate box tickets of IPL matches,expended 'wholly & exclusively' for business

  • In Favour of Assessee
  • Citation Number : TS-416-ITAT-2020(DEL)
  • Tax Payer : Realtech Infrastructure Ltd
Foreign Court

FC: UK Court permits HMRC's 'fraudulent misrepresentation' allegation against GE to go in trial

  • In Favour of Revenue
  • Citation Number : TS-723-FC-2020(UK)
  • Tax Payer : IGE USA Investments Ltd.
Income tax Appellate Tribunal

ITAT:Quashes reassessment on non-existent entity; AO's jurisdiction based on reasons recorded by different officer invalid

  • In Favour of Assessee
  • Citation Number : TS-415-ITAT-2020(DEL)
  • Tax Payer : Duke Arnics Electronics Ltd
Income tax Appellate Tribunal

ITAT:Recommends Special-Bench constitution for interpreting term 'paid' under India-Cyprus DTAA Article 11

  • In Favour of Assessee
  • Citation Number : TS-414-ITAT-2020(Mum)
  • Tax Payer : Ampacet Cyprus Limited
Income tax Appellate Tribunal

ITAT:Difference between 'net assets' of 'loss-making' division taken-over & shares allotted - Goodwill; Allows depreciation

  • In Favour of Assessee
  • Citation Number : TS-413-ITAT-2020(Mum)
  • Tax Payer : Classic Stripes Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Decision not cited during hearing not ground for rectification of ITAT-order; Dismisses Revenue's MP

  • In Favour of Assessee
  • Citation Number : TS-412-ITAT-2020(JPR)
  • Tax Payer : Shri Kailash Chand Bangur
High Court

HC:Copy of HC ruling disposing Mastercard's application seeking stay of Equalisation Levy payments

  • In Favour of Assessee
  • Citation Number : TS-411-HC-2020(DEL)
  • Tax Payer : MASTERCARD ASIA PACIFIC PTE. LTD.
High Court

HC:Warns Revenue against frivolous appeal filing, expresses displeasure over 'precious time' wasted during covid

  • In Favour of Assessee
  • Citation Number : TS-410-HC-2020(MAD)
  • Tax Payer : SPL Infrastructure Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Payments made to UK-Co. for production & delivery of 'Desi Boyz' film not taxable in India

  • In Favour of Assessee
  • Citation Number : TS-409-ITAT-2020(Mum)
  • Tax Payer : Next Gen Films Private Ltd
Income tax Appellate Tribunal

ITAT: Share of income paid to JV-Partner, diversion by overriding title; Deletes Sec. 40(a)(ia) disallowance

  • In Favour of Assessee
  • Citation Number : TS-408-ITAT-2020(DEL)
  • Tax Payer : Peartree Enterprises Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Grants stay of demand pending adjudication by Third Member

  • In Favour of Assessee
  • Citation Number : TS-407-ITAT-2020(ASR)
  • Tax Payer : Gujranwala Jewellers (BSG)
Income tax Appellate Tribunal

ITAT: Denies set-off / carry forward of STT paid long-term capital loss; Differs from Raptakos Brett ruling

  • In Favour of Revenue
  • Citation Number : TS-406-ITAT-2020(DEL)
  • Tax Payer : Nikhil Sawhney
Income tax Appellate Tribunal

ITAT:Sec. 234E levy governed by CBDT's low-tax effect Circular; Dismisses Revenue's appeal

  • In Favour of Assessee
  • Citation Number : TS-405-ITAT-2020(JPR)
  • Tax Payer : Ajmer Vidhyut Vitran Nigam Ltd
Income tax Appellate Tribunal

ITAT:Seconded expats - employees of Indian assessee; Sec. 195 TDS inapplicable on salary reimbursements

  • In Favour of Assessee
  • Citation Number : TS-404-ITAT-2020(DEL)
  • Tax Payer : BOEING India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:TDS credit denial vide Sec. 143(1) intimation without assigning reasons, a legal irregularity

  • In Favour of Assessee
  • Citation Number : TS-403-ITAT-2020(DEL)
  • Tax Payer : AWP Assistance (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Recommends Special-Bench constitution for interpreting term 'paid' under India-Cyprus DTAA Article 11

  • In Favour of Assessee
  • Citation Number : TS-402--2020(Mum)
  • Tax Payer : Ampacet Cyprus Limited
Income tax Appellate Tribunal

ITAT:Beleaguered Religare gets COVID-19 temporary reprieve, Tax Dept. a rap for non-vigilant attitude

  • In Favour of Revenue
  • Citation Number : TS-401-ITAT-2020(DEL)
  • Tax Payer : Religare Capital Markets Ltd