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Rulings ( 15467 results )

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Income tax Appellate Tribunal

ITAT:Quashes reassessment initiated as matter of 'abundant caution' based on audit objections

  • In Favour of Assessee
  • Citation Number : TS-249-ITAT-2020(Mum)
  • Tax Payer : Lionbridge Technologies P. Ltd.
Income tax Appellate Tribunal

ITAT:Allows set-off of losses from demerged co. claimed vide revised return filed after intimation u/s. 143(1)

  • In Favour of Assessee
  • Citation Number : TS-248-ITAT-2020(Kol)
  • Tax Payer : Padma Logistics & Khanij Pvt. Ltd.
Supreme Court

SC: Dismisses SLP against HC's allowance of STPI's belated income application” statement u/s. 11

  • In Favour of Assessee
  • Citation Number : TS-247-SC-2020
  • Tax Payer : Software Technologies Park of India
Foreign Court

FC: FC: Australian Court : Rules on 'significant influence' for construing “associates” under CFC provisions

  • In Favour of Revenue
  • Citation Number : TS-717-FC-2020(AUS)
  • Tax Payer : BHP Billiton Limited
Income tax Appellate Tribunal

ITAT:Grants Article 8 relief to Air France on income from 'pool participation”

  • In Favour of Assessee
  • Citation Number : TS-246-ITAT-2020(DEL)
  • Tax Payer : Air France
Income tax Appellate Tribunal

ITAT:Allows deduction of bank charges against interest income u/s. 57(1)

  • In Favour of Assessee
  • Citation Number : TS-245-ITAT-2020(DEL)
  • Tax Payer : Chander Mohan Merwah
Income tax Appellate Tribunal

ITAT:Upholds reassessment on new ground cited as source of income for original reopening ground

  • In Favour of Both, Partially
  • Citation Number : TS-244-ITAT-2020(JPR)
  • Tax Payer : Shri Vijay Kumar
Income tax Appellate Tribunal

ITAT:Maintenance Income taxable as IFOS not House property income; Maintenance charges deductible

  • In Favour of Assessee
  • Citation Number : TS-243-ITAT-2020(DEL)
  • Tax Payer : Jagatjit Industries Ltd
Income tax Appellate Tribunal

ITAT:Assessment Order passed u/s.153A passed without valid approval, null and void

  • In Favour of Assessee
  • Citation Number : TS-242-ITAT-2020(DEL)
  • Tax Payer : Uttarakhand Uthan Samiti
Income tax Appellate Tribunal

ITAT:Extends stay of demand citing HC-Directive owing to COVID-19 induced extraordinary circumstances”

  • In Favour of Assessee
  • Citation Number : TS-241-ITAT-2020(DEL)
  • Tax Payer : Smt. Sangeeta Sawhney
Income tax Appellate Tribunal

ITAT:Deletes 'unexplained investment' addition u/s.69 sans business activity

  • In Favour of Assessee
  • Citation Number : TS-240-ITAT-2020(HYD)
  • Tax Payer : Jayashree Anand Enterprises
High Court

HC: Allows assessee to raise 'jurisdictional' grounds orally under Rule 27; Non-filing of cross objections irrelevant

  • In Favour of Assessee
  • Citation Number : TS-239-HC-2020(DEL)
  • Tax Payer : Sanjay Sawhney
Income tax Appellate Tribunal

ITAT: Stumps former cricketer Srikkanth, no-balls clever tax-planning attempt through minor sons

  • In Favour of Both, Partially
  • Citation Number : TS-238-ITAT-2020(CHNY)
  • Tax Payer : Shri K. Srikkanth
Income tax Appellate Tribunal

ITAT:Allows developer's bad-debts claim on subsidiary share-sale as 'business loss'

  • In Favour of Assessee
  • Citation Number : TS-237-ITAT-2020(DEL)
  • Tax Payer : Anant Raj Limited
Income tax Appellate Tribunal

ITAT:Deletes Sec 271(1)(b) penalty for not furnishing consent waiver form w.r.t. Swiss bank A/c information

  • In Favour of Assessee
  • Citation Number : TS-236-ITAT-2020(DEL)
  • Tax Payer : Anurag Dalmia
Income tax Appellate Tribunal

ITAT:'Digital Content' developed by animation Co. not computer software; Restricts depreciation to 25

  • In Favour of Revenue
  • Citation Number : TS-235-ITAT-2020(CHNY)
  • Tax Payer : Pentamedia Graphics Ltd
Income tax Appellate Tribunal

ITAT:Company eligible for TDS-credit w.r.t commission received by director on its behalf

  • In Favour of Assessee
  • Citation Number : TS-234-ITAT-2020(Mum)
  • Tax Payer : Easylink Insurance Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Investment in company with dissimilar object, a capital asset; Write-off thereof not business loss

  • In Favour of Revenue
  • Citation Number : TS-233-ITAT-2020(DEL)
  • Tax Payer : National Research Development Corporation
Income tax Appellate Tribunal

ITAT:Limitation period for Sec.263 starts from original assessment w.r.t matters not dealt in reassessment

  • In Favour of Assessee
  • Citation Number : TS-232-ITAT-2020(DEL)
  • Tax Payer : Jindal Steel & Power Ltd
Income tax Appellate Tribunal

ITAT:Rules on reckoning 90 days time-limit prescribed for pronouncement of orders in Covid-times

  • In Favour of Assessee
  • Citation Number : TS-231-ITAT-2020(Mum)
  • Tax Payer : JSW Limited