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Rulings ( 15464 results )

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Income tax Appellate Tribunal

ITAT:Confirms addition u/s. 14A ; Investment in 'partnership firms & shares' higher than assessee's 'own funds'

  • In Favour of Revenue
  • Citation Number : TS-306-ITAT-2020(Bang)
  • Tax Payer : Century Real Estate Holdings Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Quashes reassessment proceedings for furnishing incomplete reasons for reopening to assessee

  • In Favour of Assessee
  • Citation Number : TS-305-ITAT-2020(DEL)
  • Tax Payer : Wimco Seedlings Ltd
Income tax Appellate Tribunal

ITAT:Deduction u/s. 36(1)(viii) available only on short term housing-loan, denies deduction on commercial mortgages/loans

  • In Favour of Both, Partially
  • Citation Number : TS-304-ITAT-2020(CHNY)
  • Tax Payer : Repco Home Finance Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Late fee u/s.234E, mandatory & consequential; 'Reasonable cause', no ground for deleting levy

  • In Favour of Revenue
  • Citation Number : TS-303-ITAT-2020(JPR)
  • Tax Payer : Block Development Officer
Income tax Appellate Tribunal

ITAT:Question of audit doesn't arise where books of accounts not maintained; Deletes penalty u/s.271B

  • In Favour of Assessee
  • Citation Number : TS-302-ITAT-2020(DEL)
  • Tax Payer : Sh. Mohit Garg
Income tax Appellate Tribunal

ITAT:'Running current account' transactions with subsidiary, not under deemed dividend ambit

  • In Favour of Assessee
  • Citation Number : TS-301-ITAT-2020(DEL)
  • Tax Payer : Exotica Housing & Infrastructure Company
Income tax Appellate Tribunal

ITAT:Allows deduction u/s.57 against interest income; Passive nature of income not sole-criteria for disallowance

  • In Favour of Assessee
  • Citation Number : TS-300-ITAT-2020(JPR)
  • Tax Payer : Sh. Ijyaraj Singh
Income tax Appellate Tribunal

ITAT:Grants deduction u/s.10A to Dell India on enhanced export income pursuant to MAP resolution

  • In Favour of Assessee
  • Citation Number : TS-299-ITAT-2020(Bang)
  • Tax Payer : Dell International Services India Private Limited
Income tax Appellate Tribunal

ITAT:Holds assessee set-up its business during the year, considers substantial activities, investment

  • In Favour of Assessee
  • Citation Number : TS-298-ITAT-2020(DEL)
  • Tax Payer : Jindal Realty Pvt Ltd
Income tax Appellate Tribunal

ITAT:Sale of windmills, 'separate' undertaking for Slump-Sale purposes u/s.50B

  • In Favour of Assessee
  • Citation Number : TS-297-ITAT-2020(VIZ)
  • Tax Payer : Devi Sea Foods Limited
Foreign Court

FC: Spanish SC rejects 'dynamic' PE interpretation under DTAA based on later version of OECD commentaries

  • In Favour of Assessee
  • Citation Number : TS-719-FC-2020(SPN)
  • Tax Payer : STRYKER IBERIA
Income tax Appellate Tribunal

ITAT:Rejects Mahindra's capital loss carry forward claim on capital reduction in its subsidiary

  • In Favour of Revenue
  • Citation Number : TS-296-ITAT-2020(Mum)
  • Tax Payer : Mahindra & Mahindra Limited
Income tax Appellate Tribunal

ITAT:Mandatory PAN-furnishing under Rule 114B - prospective; Deletes sundry creditors addition

  • In Favour of Assessee
  • Citation Number : TS-294-ITAT-2020(Kol)
  • Tax Payer : Shri Bijan Kalita
Income tax Appellate Tribunal

ITAT: Quashes income enhancement by CIT(A) on 'new source' not considered by AO

  • In Favour of Assessee
  • Citation Number : TS-293-ITAT-2020(Kol)
  • Tax Payer : Sugota Industries Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Remits PwC's FTC claim, Sec. 14A issue to the file of AO

  • In Favour of Assessee
  • Citation Number : TS-292-ITAT-2020(Kol)
  • Tax Payer : PricewaterhouseCoopers Private Limited
High Court

HC:Cash seized u/s. 132 adjustable against advance tax dues; Explanation 2 to Sec. 132B prospective

  • In Favour of Assessee
  • Citation Number : TS-291-HC-2020(KAR)
  • Tax Payer : Marble Centre International P. Ltd
High Court

HC:Allows bad-debts write-off towards advance to liquidated sister-concern, investment therein as capital loss

  • In Favour of Assessee
  • Citation Number : TS-290-HC-2020(KAR)
  • Tax Payer : ABB Ltd
Income tax Appellate Tribunal

ITAT:Allows deduction u/s. 80IE claimed vide belated return

  • In Favour of Assessee
  • Citation Number : TS-289-ITAT-2020(GAU)
  • Tax Payer : Manish Soni
Income tax Appellate Tribunal

ITAT: Refers Sec. 254(2A) amendment curtailing Tribunal's stay powers to larger bench

  • In Favour of Assessee
  • Citation Number : TS-288-ITAT-2020(Mum)
  • Tax Payer : Tata Education and Development Trust
High Court

HC:ATM machines constitute computer for depreciation purposes; Leasehold improvement, deductible revenue expenditure

  • In Favour of Assessee
  • Citation Number : TS-287-HC-2020(KAR)
  • Tax Payer : NCR Corporation Pvt Ltd