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Rulings ( 15468 results )

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Income tax Appellate Tribunal

ITAT: Confirms addition of unexplained cash credits; Jewellery sale, an afterthought and sham

  • In Favour of Revenue
  • Citation Number : TS-112-ITAT-2020(CHNY)
  • Tax Payer : Shri A.N.Muthiah
Income tax Appellate Tribunal

ITAT: Accepts assessee's 'Vivad se Vishwas scheme' availment plea; Dismisses appeal

  • In Favour of Assessee
  • Citation Number : TS-111-ITAT-2020(Kol)
  • Tax Payer : Prabir Mitra
Income tax Appellate Tribunal

ITAT: Assessment on non-existing amalgamated entity void-ab-initio & unsustainable; Follows Maruti Suzuki SC-ruling

  • In Favour of Assessee
  • Citation Number : TS-110-ITAT-2020(Mum)
  • Tax Payer : Siemens Limited, (Successor in Interest to Siemens VIA Metals Technologies Private Limited)
Supreme Court

SC:Newly formed Trust entitled for registration u/s.12AA subject to CIT's satisfaction of charitable 'objects'

  • In Favour of Assessee
  • Citation Number : TS-109-SC-2020
  • Tax Payer : Ananda Social And Educational Trust
High Court

HC: Income u/s. 41 arising from reversal entries upon ESOP non-exercise eligible for Sec. 10/10B deduction

  • In Favour of Assessee
  • Citation Number : TS-108-HC-2020(MAD)
  • Tax Payer : California Software Co. Ltd
Foreign Court

FC: Canadian Federal Court: Rejects GAAR invocation; No 'abuse' of Luxembourg DTAA for claiming capital-gains exemption

  • In Favour of Assessee
  • Citation Number : TS-716-FC-2020(CAN)
  • Tax Payer : Alta Energy Luxembourg S.A.R.L.
Income tax Appellate Tribunal

ITAT: NRE a/c. credit from taxpayer-owned overseas entities for services rendered in India, taxable

  • In Favour of Revenue
  • Citation Number : TS-107-ITAT-2020(Mum)
  • Tax Payer : Shri Arun Madhvachari Rangachari
Income tax Appellate Tribunal

ITAT:Allows CCD's additional depreciation claim on coffee making machines; 'Liquid coffee' making is 'manufacture'

  • In Favour of Assessee
  • Citation Number : TS-106-ITAT-2020(Bang)
  • Tax Payer : Coffee Day Global Limited
High Court

HC:Company under winding-up legally” disabled to make payments; Grants Sec. 234A/B/C interest waiver

  • In Favour of Assessee
  • Citation Number : TS-105-HC-2020(MAD)
  • Tax Payer : Tvl. Sanmac Motor Finance Ltd
Supreme Court

SC:Quashes reassessment considering subsequent year's assessee-favourable HC-view on 'transport subsidy'

  • In Favour of Assessee
  • Citation Number : TS-104-SC-2020
  • Tax Payer : Shiv Shakti Flour Mills (P) Ltd
Income tax Appellate Tribunal

ITAT:Upholds attribution of profits from 'offshore supplies' to Austrian company's Indian PE

  • In Favour of Assessee
  • Citation Number : TS-103-ITAT-2020(DEL)
  • Tax Payer : Voith Paper GmbH
High Court

HC:Rejects prayer of 'mandamus' seeking 'forthwith' investigation by Revenue on petitioner's complaint

  • In Favour of Revenue
  • Citation Number : TS-101-HC-2020(ALL)
  • Tax Payer : Dhan Prakash Budhraja
Foreign Court

FC: Australian Court : Invokes ‘tie-breaker’ test; Weighs taxpayer’s “economic” relationship over “personal” to conclude deemed Thailand residency

  • In Favour of Assessee
  • Citation Number : TS-857-FC-2019(AUS)
  • Tax Payer : Bradley Titus Pike
Income tax Appellate Tribunal

ITAT:Possession of qualified degree” not mandatory for applying Sec.44AA provisions; Confirms Sec.271A penalty

  • In Favour of Revenue
  • Citation Number : TS-100-ITAT-2020(CTK)
  • Tax Payer : Ranjita Jena
Income tax Appellate Tribunal

ITAT:Deletes interest levy u/s. 201(1A); 'Online' TDS payment date, not actual credit on 'OLTAS', relevant

  • In Favour of Assessee
  • Citation Number : TS-99-ITAT-2020(DEL)
  • Tax Payer : BPTP Ltd
High Court

HC:Upholds ITAT-order; Allows deduction for legal expenses incurred w.r.t sale of 'capital' assets

  • In Favour of Assessee
  • Citation Number : TS-98-HC-2020(BOM)
  • Tax Payer : Aker Powergas Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Assessee's failure to intimate adjustment of seized cash entitles Revenue to levy interest

  • In Favour of Revenue
  • Citation Number : TS-97-ITAT-2020(ASR)
  • Tax Payer : Shri Ravinder Aggarwal
Income tax Appellate Tribunal

ITAT:Gold originally belonging to deceased-father subsequently introduced into assessee's business, not taxable u/s. 41

  • In Favour of Assessee
  • Citation Number : TS-96-ITAT-2020(DEL)
  • Tax Payer : Deepak Garg
Income tax Appellate Tribunal

ITAT:Running of hospital doesn't convert doctor into businessman; Confirms Sec 271B-penalty for Sec 44AB-audit failure

  • In Favour of Revenue
  • Citation Number : TS-95-ITAT-2020(PUN)
  • Tax Payer : Dr. Smt. Ranjana S. Nargolkar
Income tax Appellate Tribunal

ITAT:Condones over 3yrs delay in appeal filing before CIT(A), absent order u/s.264 despite time-limit expiry

  • In Favour of Assessee
  • Citation Number : TS-93-ITAT-2020(PUN)
  • Tax Payer : Manisha Vilas Munot