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Rulings ( 15467 results )

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Income tax Appellate Tribunal

ITAT:Receipt of shares as part of O.P.Jindal group family realignment, not gift / benefit”

  • In Favour of Assessee
  • Citation Number : TS-230-ITAT-2020(DEL)
  • Tax Payer : Glebe Trading Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Denies deduction u/s. 37 on alleged 'lease rentals' on Set-top boxes, but allows depreciation 60

  • In Favour of Both, Partially
  • Citation Number : TS-229-ITAT-2020(CHANDI)
  • Tax Payer : Fastway Transmission (P) Ltd
Income tax Appellate Tribunal

ITAT: No disallowance u/s. 40(a)(ia) for TDS default on 'capitalized' professional charges, not routed through P&L

  • In Favour of Assessee
  • Citation Number : TS-228-ITAT-2020(DEL)
  • Tax Payer : Conwood MedipHarma Pvt. Ltd
Income tax Appellate Tribunal

ITAT:No capital gains taxation for assessee on property sale by GPA-holder of transferred property

  • In Favour of Assessee
  • Citation Number : TS-227-ITAT-2020(HYD)
  • Tax Payer : Sama Om Reddy
Income tax Appellate Tribunal

ITAT:CIT(E) to record reasons for accepting/rejecting request for condonation of delay in seeking Sec.12AA registration

  • In Favour of Assessee
  • Citation Number : TS-226-ITAT-2020(JPR)
  • Tax Payer : URBAN IMPROVEMENT TRUST
High Court

HC: No disallowance u/s 40(a)(iib) on surcharge on sales tax; State Govt. liquor dealer gets over Rs.960 crores relief

  • In Favour of Both, Partially
  • Citation Number : TS-225-HC-2020(KER)
  • Tax Payer : Kerala State Beverages(Manufactoring And Marketing)Corporation Limited
Income tax Appellate Tribunal

ITAT:Penalty levy u/s 271AAA after initiation of penalty u/s 271(1)(c), impermissible

  • In Favour of Assessee
  • Citation Number : TS-224-ITAT-2020(VIZ)
  • Tax Payer : T.Saimatha
Foreign Court

FC: Swiss Federal Court: Rules on 'beneficial ownership' under stock-lending transaction, denies dividend withholding tax refund

  • In Favour of Revenue
  • Citation Number : TS-859-FC-2019(SWTZ)
  • Tax Payer : Sàrl
Supreme Court

SC: Sets aside HC-order allowing GlaxoSmithKline's writ filed after expiry of statutory appeal-filing limitation

  • In Favour of Revenue
  • Citation Number : TS-223-SC-2020
  • Tax Payer : GlaxoSmithKline Consumer Healthcare Limited
Income tax Appellate Tribunal

ITAT: Form No. 15G/H declarations sufficient cause for TDS non-deduction by Bank; Deletes Sec.271C penalty

  • In Favour of Assessee
  • Citation Number : TS-222-ITAT-2020(JPR)
  • Tax Payer : Union Bank of India
Income tax Appellate Tribunal

ITAT:ESOP, not taxable perquisite at time of 'vesting'; TDS u/s. 192 inapplicable

  • In Favour of Assessee
  • Citation Number : TS-221-ITAT-2020(Bang)
  • Tax Payer : NXP India Pvt.Ltd
High Court

HC:No Sec. 68 addition in Firm's hands once source of partners' capital contribution established

  • In Favour of Assessee
  • Citation Number : TS-220-HC-2020(ALL)
  • Tax Payer : Kesharwani Sheetalaya Sahsaon Allahabad
Supreme Court

SC: PILCOM's payment to foreign Cricket Boards during 1996 World Cup liable to TDS u/s.194E

  • In Favour of Revenue
  • Citation Number : TS-219-SC-2020
  • Tax Payer : PILCOM
Supreme Court

SC: SC: Issuance of scrutiny notice enough to defer refund processing u/s.143(1D) pre-AY 2017-18

  • In Favour of Revenue
  • Citation Number : TS-218-SC-2020
  • Tax Payer : Vodafone Idea Ltd
Income tax Appellate Tribunal

ITAT:Coca Cola's non-compete fees to bottlers, a non-depreciable capital expenditure; Rejects amortization claim

  • In Favour of Both, Partially
  • Citation Number : TS-217-ITAT-2020(DEL)
  • Tax Payer : Hindustan Coca-Cola Beverages Pvt.ltd
High Court

HC:Stays attachment, allows assessee to operate his bank accounts considering COVID-19 pandemic

  • In Favour of Assessee
  • Citation Number : TS-216-HC-2020(CAL)
  • Tax Payer : Niyasha Barman and Narayan Chandra Sarkar
Supreme Court

SC:Indian LO's remittance related activities 'preparatory/ auxiliary' in nature, rejects PE constitution

  • In Favour of Assessee
  • Citation Number : TS-215-SC-2020
  • Tax Payer : U.A.E. Exchange Centre
Income tax Appellate Tribunal

ITAT:Concludes first ever web-based hearing; Stays demand recovery to facilitate employees payment amidst COVID-19

  • In Favour of Assessee
  • Citation Number : TS-214-ITAT-2020(Mum)
  • Tax Payer : Pandhes Infracon Pvt Ltd
Supreme Court

SC:Sets aside addition u/s 68 considering creditors' identity, genuineness established in subsequent penalty proceedings

  • In Favour of Assessee
  • Citation Number : TS-213-SC-2020
  • Tax Payer : Basir Ahmed Sisodiya
Supreme Court

SC:Upholds constitutional validity of leave encashment disallowance u/s 43B; Reverses Calcutta HC

  • In Favour of Revenue
  • Citation Number : TS-212-SC-2020
  • Tax Payer : Exide Industries Limited & Anr