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Rulings ( 15468 results )

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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
Supreme Court

SC: Yum Restaurant's Marketing arm, not mutual concern; Denies exemption on 'surplus' franchisee advertising contributions

  • In Favour of Revenue
  • Citation Number : TS-211-SC-2020
  • Tax Payer : Yum! Restaurants (Marketing) Private Limited
Income tax Appellate Tribunal

ITAT:No deduction u/s.80-IB(10) to builder absent completion certificate from concerned authority

  • In Favour of Revenue
  • Citation Number : TS-210-ITAT-2020(PUN)
  • Tax Payer : Shewale & Sons
Income tax Appellate Tribunal

ITAT:'Ownership' of more than one residential house renders deduction u/s.54F ineligible; 'Possession' irrelevant

  • In Favour of Revenue
  • Citation Number : TS-209-ITAT-2020(Mum)
  • Tax Payer : Chandramohan Manohar Potdar
Income tax Appellate Tribunal

ITAT:Allows Sec.37 deduction on forex loss arising on recovery of loan from foreign subsidiary

  • In Favour of Assessee
  • Citation Number : TS-208-ITAT-2020(CHNY)
  • Tax Payer : Ninestars Information Technologies Pvt. Ltd
High Court

HC:Directs interest payment on earnest money refund, pursuant to pre-emptive land purchase by Govt.

  • In Favour of Assessee
  • Citation Number : TS-207-HC-2020(BOM)
  • Tax Payer : Desiree M. Thakur and another
High Court

HC: No taxability u/s.2(22)(e) for 'substantial' shareholder absent benefit from loan transactions between investee companies

  • In Favour of Assessee
  • Citation Number : TS-206-HC-2020(GUJ)
  • Tax Payer : Jayesh T Kotak
Income tax Appellate Tribunal

ITAT:Finance Act 2016 amendment to Sec.50C, retrospective; 'Agreement to sell' date relevant for adopting guideline value

  • In Favour of Assessee
  • Citation Number : TS-205-ITAT-2020(CHNY)
  • Tax Payer : Shri Vummidi Amarendran
Income tax Appellate Tribunal

ITAT:Vacant land purchased by separate deed, 'appurtenant' to residential building; Allows deduction u/s.54

  • In Favour of Assessee
  • Citation Number : TS-204-ITAT-2020(CHNY)
  • Tax Payer : Shri M D Sundar Rao
Income tax Appellate Tribunal

ITAT:Deletes disallowance u/s 36(1)(ii) for commission paid to shareholder-director as per terms of employment

  • In Favour of Assessee
  • Citation Number : TS-203-ITAT-2020(DEL)
  • Tax Payer : Abro Technologies Pvt. Ltd
High Court

HC: Doubts 'genuineness' of Jindal's Rs. 500 cr. loan transactions; Upholds recovery & bank account attachment

  • In Favour of Revenue
  • Citation Number : TS-202-HC-2020(DEL)
  • Tax Payer : JINDAL ITF LIMITED
High Court

HC:Income from Pharmacy incidental to dominant purpose of running hospital; Rejects invocation of Sec.11(4A)

  • In Favour of Assessee
  • Citation Number : TS-201-HC-2020(BOM)
  • Tax Payer : The National Health and Education Society
Income tax Appellate Tribunal

ITAT:Payments to lorry/truck owners from market not subject to TDS u/s. 194C absent contract

  • In Favour of Assessee
  • Citation Number : TS-200-ITAT-2020(Kol)
  • Tax Payer : Bimal Kumar Sikaria
Income tax Appellate Tribunal

ITAT:Saddles cost on assessee for failure to intimate change of address, rejects notice 'non-service' plea

  • In Favour of Both, Partially
  • Citation Number : TS-198-ITAT-2020(Mum)
  • Tax Payer : Kale Entertainment & Resorts Pvt. Ltd
Foreign Court

FC: Canadian Federal Court of Appeal - Confirms Dutch co.'s 'residency' in Canada, but invokes Article 4(3) requiring competent authorities to resolve 'dual-residency' issue

  • In Favour of Assessee
  • Citation Number : TS-858-FC-2019(CAN)
  • Tax Payer : LANDBOUWBEDRIJF BACKX B.V.
Supreme Court

SC:Quashes re-assessment on NDTV initiated for alleged Rs. 400 cr. 'unaccounted money' introduced at UK subsidiary level

  • In Favour of Assessee
  • Citation Number : TS-197-SC-2020
  • Tax Payer : New Delhi Television Ltd
Income tax Appellate Tribunal

ITAT:Deletes penalty levy on Deloitte sans specific charge mention in notice u/s.274 r.w.s. 271(1)(c)

  • In Favour of Assessee
  • Citation Number : TS-195-ITAT-2020(DEL)
  • Tax Payer : Deloitte Haskins & Sells
Income tax Appellate Tribunal

ITAT: Rejects taxpayer's 'belated' appeal restoration plea for availing VsVS benefit

  • In Favour of Revenue
  • Citation Number : TS-194-ITAT-2020(NGP)
  • Tax Payer : Daryapur Shetkari Sahakari Ginning & Pressing Factory Ltd
Income tax Appellate Tribunal

ITAT:Wealth Tax provision not required to be added back for book profit computation u/s.115JB

  • In Favour of Assessee
  • Citation Number : TS-193-ITAT-2020(Mum)
  • Tax Payer : Godrej Consumer Products Ltd
High Court

HC: Stays order passed under Black Money Act, absent counsel representation amidst Covid-19 Pandemic

  • In Favour of Assessee
  • Citation Number : TS-192-HC-2020(CAL)
  • Tax Payer : Sanjay Jhunjhunwala