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Income tax Appellate Tribunal

ITAT:Revenue's appeal against DRP-directions maintainable despite Sec 253A 'omission'; Distinguishes Texport Overseas ruling

  • In Favour of Revenue
  • Citation Number : TS-344-ITAT-2020(Mum)
  • Tax Payer : Firemenich Aromatics (India) Pvt Ltd
High Court

HC: Legal Representatives not liable to intimate assessee's death, quashes re-assessment; Distinguishes Maruti-Suzuki SC-ruling

  • In Favour of Assessee
  • Citation Number : TS-343-HC-2020(DEL)
  • Tax Payer : Savita Kapila
Income tax Appellate Tribunal

ITAT: ITAT:Consideration towards database access, not 'royalty' under India-Swiss DTAA

  • In Favour of Assessee
  • Citation Number : TS-342-ITAT-2020(Mum)
  • Tax Payer : IMS AG
Income tax Appellate Tribunal

ITAT: ITAT:Upholds Sec.68 addition; Fact of 'non-existent' share applicant takes precedence over paper-trail

  • In Favour of Revenue
  • Citation Number : TS-341-ITAT-2020(Mum)
  • Tax Payer : Akansha Ispat Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Non-signing 'consent waiver' disproves Indian beneficiary's 'conduct'; Confirms Rs. 196 cr. addition for Trust's Swiss a/c.deposits

  • In Favour of Revenue
  • Citation Number : TS-340-ITAT-2020(Mum)
  • Tax Payer : Renu T Tharani
Income tax Appellate Tribunal

ITAT:Holds conveyance-right as capital-asset; Surrender thereof, 'relinquishment' of property

  • In Favour of Assessee
  • Citation Number : TS-339-ITAT-2020(Bang)
  • Tax Payer : Shri Chandrashekar Naganagouda Patil
Income tax Appellate Tribunal

ITAT:No notional rent addition u/s. 23 on property incapable of letting-out owing to legal restraint

  • In Favour of Assessee
  • Citation Number : TS-338-ITAT-2020(Mum)
  • Tax Payer : Haresh Natvarlal Sanghavi
Income tax Appellate Tribunal

ITAT: Denies interest 'double' deduction while computing capital gains on property-sale, cites earlier claim u/s. 24(b)

  • In Favour of Revenue
  • Citation Number : TS-337-ITAT-2020(Mum)
  • Tax Payer : Shree Bal Properties & Finance P. Ltd
Income tax Appellate Tribunal

ITAT:No FTS taxation, PE constitution on Yum Restaurant's VP deputation to India; Distinguishes Centrica ruling

  • In Favour of Assessee
  • Citation Number : TS-336-ITAT-2020(DEL)
  • Tax Payer : Yum! Restaurants (Asia) Pte. Ltd
Income tax Appellate Tribunal

ITAT:Quashes reopening proceedings absent AO's finding on income accrual from alleged overseas Trust

  • In Favour of Assessee
  • Citation Number : TS-335-ITAT-2020(Kol)
  • Tax Payer : Shri Manoj Kumar Dhupelia
Income tax Appellate Tribunal

ITAT:Interest income eligible for Sec.80P deduction; Distinguishes Totagars ruling

  • In Favour of Assessee
  • Citation Number : TS-334-ITAT-2020(DEL)
  • Tax Payer : The Bharat Co-Operative Thrift & Credit Society Ltd
High Court

HC: HC: Land held as stock, transferred upon HUF-partition, doesn't tantamount to 'conversion into 'capital asset'' u/s. 45(2)

  • In Favour of Assessee
  • Citation Number : TS-333-HC-2020(KAR)
  • Tax Payer : C. Ramaiah Reddy
Foreign Court

FC: Swiss Federal Court: Adopts 'dynamic interpretation' for construing 'beneficial ownership' under Swiss-UK DTAA; Denies dividend withholding tax refund

  • In Favour of Revenue
  • Citation Number : TS-720-FC-20202(SWTZ)
  • Tax Payer : Plc
Income tax Appellate Tribunal

ITAT: Upholds Sec. 14A disallowance; Investments maintained by father, no ground for 'nil-spend'

  • In Favour of Revenue
  • Citation Number : TS-332-ITAT-2020(Mum)
  • Tax Payer : Shri S. Ganesh
Income tax Appellate Tribunal

ITAT:CSR donations eligible for Sec. 80G deduction subject to specific exclusions

  • In Favour of Both, Partially
  • Citation Number : TS-331-ITAT-2020(Bang)
  • Tax Payer : Goldman Sachs Services Pvt. Ltd
High Court

HC: Quashes reassessment initiated on alleged 'bogus LTCG'; No failure by assessee to fully disclose facts

  • In Favour of Assessee
  • Citation Number : TS-330-HC-2020(BOM)
  • Tax Payer : Gateway Leasing Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Construction completion cannot be construed as 'project completion', denies Sec.80IB deduction to property developer

  • In Favour of Revenue
  • Citation Number : TS-329-ITAT-2020(Mum)
  • Tax Payer : Harshvardhan Constructions
Income tax Appellate Tribunal

ITAT:Sec. 14 income-classification inapplicable to Trusts, denies 'house property' standard deduction u/s. 24(a)

  • In Favour of Revenue
  • Citation Number : TS-328-ITAT-2020(Ahd)
  • Tax Payer : Sindhu Sewa Samaj Sindhu Bhavan
Income tax Appellate Tribunal

ITAT:Higher depreciation eligible only on cars used in hiring business; No benefit for car used in Advt.

  • In Favour of Both, Partially
  • Citation Number : TS-327-ITAT-2020(Kol)
  • Tax Payer : Tapan Kumar Biswas
Income tax Appellate Tribunal

ITAT: Allows deduction for 'education cess', follows Bombay HC Sesa Goa ruling

  • In Favour of Assessee
  • Citation Number : TS-326-ITAT-2020(Kol)
  • Tax Payer : Philips India Limited