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Rulings ( 15468 results )

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Supreme Court

SC:Erstwhile firm's agreement with Govt. on infrastructure facility development, sufficient for successor company's claim u/s 80-IA

  • In Favour of Assessee
  • Citation Number : TS-131-SC-2020
  • Tax Payer : Chetak Enterprises Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows insurance premium deduction for long term reward program” policy akin to keyman” policy terms/purpose

  • In Favour of Assessee
  • Citation Number : TS-130-ITAT-2020(SUR)
  • Tax Payer : SVS Tex O Fab Pvt Ltd
Income tax Appellate Tribunal

ITAT:Rejects Sec. 37(1) Explanation invocation regarding assessee-seller's payments for failure to meet contractual obligations

  • In Favour of Assessee
  • Citation Number : TS-844-ITAT-2019(DEL)
  • Tax Payer : Mahavir MultitradePvt. Ltd
Income tax Appellate Tribunal

ITAT:Rejects IT Dept's 'see through' approach, unilateral treaty override attempt to tax indirect transfer

  • In Favour of Assessee
  • Citation Number : TS-129-ITAT-2020(Mum)
  • Tax Payer : Sofina S.A
Income tax Appellate Tribunal

ITAT:RCB's contribution to cricket academy related to its business interest; Allows deduction u/s 37

  • In Favour of Assessee
  • Citation Number : TS-128-ITAT-2020(Bang)
  • Tax Payer : Royal Challengers Sports Pvt.Ltd
Income tax Appellate Tribunal

ITAT:Draft assessment order not required absent variation in returned income pre-2020 amendment

  • In Favour of Assessee
  • Citation Number : TS-127-ITAT-2020(Mum)
  • Tax Payer : IPF India Property Cyprus (No.1) Ltd
High Court

HC:Upholds ITAT; NR channel-company's revenue from exclusive Indian distributor not taxable, absent PE

  • In Favour of Assessee
  • Citation Number : TS-126-HC-2020(BOM)
  • Tax Payer : Taj TV Limited
Supreme Court

SC: Dismisses SLP; Accepts taxpayer's 'Vivad se Vishwas Scheme' availment plea

  • In Favour of Assessee
  • Citation Number : TS-125-SC-2020
  • Tax Payer : Intec Corporation
Income tax Appellate Tribunal

ITAT:Shopping-mall maintenance income, taxable as IFOS; Earlier years' house property claim, irrelevant

  • In Favour of Assessee
  • Citation Number : TS-124-ITAT-2020(Mum)
  • Tax Payer : YJ Reality and Aviation Pvt Ltd
Supreme Court

SC: SC:Treats recovery letter to Cognizant as SCN in share buyback recharacterization matter, remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-123-SC-2020
  • Tax Payer : Cognizant Technology Solutions India Pvt. Limited
Income tax Appellate Tribunal

ITAT:Subscription fees to international agency network for integrated communication services, not FTS

  • In Favour of Assessee
  • Citation Number : TS-122-ITAT-2020(Mum)
  • Tax Payer : Triton Communications Pvt. Ltd
Income tax Appellate Tribunal

ITAT: 'Donor identity' - irrelevant for claiming reduced penalty-rate u/s. 271AAB on 'anonymous donations'

  • In Favour of Assessee
  • Citation Number : TS-121-ITAT-2020(VIZ)
  • Tax Payer : G.S.L. Educational Society
Income tax Appellate Tribunal

ITAT:Denies excess depreciation on Goodwill on takeover, cites different 'networth' by buyer & seller

  • In Favour of Revenue
  • Citation Number : TS-120-ITAT-2020(Mum)
  • Tax Payer : Abhishri Packaging Pvt.Ltd
Income tax Appellate Tribunal

ITAT:'Pending before AO' includes 'pendency at appellate stage' while construing exemption roll-back provision u/s.12A

  • In Favour of Assessee
  • Citation Number : TS-119-ITAT-2020(Bang)
  • Tax Payer : Bandanthamma Mathu Kalamma Trust
Income tax Appellate Tribunal

ITAT:Toll-free telephone charges taxable as royalty u/s 9(1)(vi); Upholds TDS liability u/s 194J

  • In Favour of Revenue
  • Citation Number : TS-118-ITAT-2020(Bang)
  • Tax Payer : Vidal Health Insurance TPA Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Foreign attorneys' services for IP registration, FTS u/s 9(1)(vii); Rejects 'source outside India' plea

  • In Favour of Revenue
  • Citation Number : TS-117-ITAT-2020(Kol)
  • Tax Payer : Sri Subhatosh Majumder
High Court

HC:ITSC's order on turnkey contract 'indivisibility' while examining settlement application 'validity' u/s. 245D(2C), invalid

  • In Favour of Assessee
  • Citation Number : TS-116-HC-2020(MAD)
  • Tax Payer : M/s.Hitachi Power Europe GmbH
Income tax Appellate Tribunal

ITAT:Rejects exclusion of overseas branch earnings from assessee's taxable income in India

  • In Favour of Revenue
  • Citation Number : TS-115-ITAT-2020(Mum)
  • Tax Payer : Technimont Pvt Ltd
Income tax Appellate Tribunal

ITAT:Allows deduction for service tax on accrual basis despite non-payment

  • In Favour of Assessee
  • Citation Number : TS-114-ITAT-2020(DEL)
  • Tax Payer : Spar Krognos Marketing Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Quashes AO's Sec. 201-order as time barred; Cites pre-2014 amendment

  • In Favour of Assessee
  • Citation Number : TS-113-ITAT-2020(CHNY)
  • Tax Payer : L&T Thales Technology Services Private Ltd