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Rulings ( 15468 results )

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Income tax Appellate Tribunal

ITAT:Compensation received for not letting-out property for specified period, taxable as IFOS

  • In Favour of Assessee
  • Citation Number : TS-151-ITAT-2020(Mum)
  • Tax Payer : Redwood IT Services P.Ltd
Income tax Appellate Tribunal

ITAT:Scientifically computed warranty provision, not contingent liability; Allows deduction u/s 37 to Lenovo India

  • In Favour of Assessee
  • Citation Number : TS-150-ITAT-2020(Bang)
  • Tax Payer : Lenovo India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Dividend, 'business income' not IFOS for investor co. holding 'controlling' interest

  • In Favour of Assessee
  • Citation Number : TS-149-ITAT-2020(CHNY)
  • Tax Payer : Tamilnadu Industrial Development Corporation Limited
High Court

HC:Upholds ITAT; Sec 14A inapplicable to insurance co., AO can't travel beyond Sec.44

  • In Favour of Assessee
  • Citation Number : TS-148-HC-2020(DEL)
  • Tax Payer : The Oriental Insurance Co. Ltd
High Court

HC: Rebukes Revenue's fool hardy” approach in withholding Ericsson India's Rs. 1200 cr. refund

  • In Favour of Assessee
  • Citation Number : TS-147-HC-2020(DEL)
  • Tax Payer : Ericsson India Private Limited
Income tax Appellate Tribunal

ITAT:Provision for gratuity, an 'ascertained liability' for computing book profits u/s 115JB

  • In Favour of Assessee
  • Citation Number : TS-146-ITAT-2020(Bang)
  • Tax Payer : KMF Infotech Ltd
Income tax Appellate Tribunal

ITAT:Merely executing work through contractor doesn't make developer a 'paper entity'; Allows deduction u/s.80-IA

  • In Favour of Assessee
  • Citation Number : TS-145-ITAT-2020(Mum)
  • Tax Payer : Rajahmundry Expressway Ltd
High Court

HC:Upholds ITAT; NSE not liable for short deduction of STT regarding FII transactions

  • In Favour of Assessee
  • Citation Number : TS-144-HC-2020(BOM)
  • Tax Payer : National Stock Exchange
Income tax Appellate Tribunal

ITAT:Letting out 'jointly-resided' property to children, not sham; Partially treats SOP as LOP

  • In Favour of Both, Partially
  • Citation Number : TS-143-ITAT-2020(Mum)
  • Tax Payer : Md. Hussain Habib Pathan
High Court

HC:SAR redemption, not taxable 'perquisite' pre-2000; Overrules SB-ruling relying on Bharat Patel SC decision

  • In Favour of Assessee
  • Citation Number : TS-142-HC-2020(BOM)
  • Tax Payer : Sumit Bhattacharya
Income tax Appellate Tribunal

ITAT:Payment to Korean Co. for placement services, not FTS absent 'technical expertise' element

  • In Favour of Assessee
  • Citation Number : TS-141-ITAT-2020(Ind)
  • Tax Payer : D&H Secheron Electrodes Pvt. Ltd
High Court

HC:Charitable institution organising 'Garba' events eligible for Sec.11 exemption

  • In Favour of Assessee
  • Citation Number : TS-140-HC-2020(GUJ)
  • Tax Payer : United Way Of Baroda
Income tax Appellate Tribunal

ITAT: Accepts LTCG treatment on sale of 'brand-name' acquired under amalgamation, considering previous owner's holding period

  • In Favour of Assessee
  • Citation Number : TS-139-ITAT-2020(COCH)
  • Tax Payer : Feroke Boards Ltd
Income tax Appellate Tribunal

ITAT:Grants Australia DTAA benefit to expat on salary credit in Indian bank a/c.

  • In Favour of Assessee
  • Citation Number : TS-138-ITAT-2020(CHNY)
  • Tax Payer : Shri Paul Xavier Antony samy
Supreme Court

SC:Restrains property attachment by IT Dept.; Cites DRT's prior charge

  • In Favour of Assessee
  • Citation Number : TS-137-SC-2020
  • Tax Payer : Connectwell Industries Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Third Member - Furnishing IT-return in response to reopening notice not pre-requisite to seek 'reasons'

  • In Favour of Assessee
  • Citation Number : TS-136-ITAT-2020(Bang)
  • Tax Payer : Hotel Woodside
Income tax Appellate Tribunal

ITAT:Abnormal increase in cost, no ground for treating revenue expenditure as capital; Allows Sec.37 deduction

  • In Favour of Assessee
  • Citation Number : TS-135-ITAT-2020(Mum)
  • Tax Payer : Phillip (India) Pvt. Ltd.
Income tax Appellate Tribunal

ITAT:Deputation of experienced engineer constitutes technology 'made available', rejects 'salary reimbursements' plea

  • In Favour of Revenue
  • Citation Number : TS-134-ITAT-2020(Mum)
  • Tax Payer : General Motors Overseas Corporation
Supreme Court

SC:Two separate 'satisfaction notes' unwarranted where AO same for 'searched' & 'other' person

  • In Favour of Revenue
  • Citation Number : TS-133-SC-2020
  • Tax Payer : Super Malls Private Limited
Income tax Appellate Tribunal

ITAT:Quashes final assessment order passed sans draft-order in remand proceedings; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-132-ITAT-2020(PUN)
  • Tax Payer : AB Sandvik Coromant