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Rulings ( 15468 results )

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Income tax Appellate Tribunal

ITAT:Sec.142A amendment vide Finance Act 2014, not retrospective; Quashes DVO reference without rejection of books

  • In Favour of Assessee
  • Citation Number : TS-92-ITAT-2020(Bang)
  • Tax Payer : Shetty Constructions
Income tax Appellate Tribunal

ITAT: Allows Nokia India's Rs.166 cr. 'Trade Price Protection' compensation to distributors

  • In Favour of Assessee
  • Citation Number : TS-91-ITAT-2020(DEL)
  • Tax Payer : Nokia India Pvt. Ltd
Supreme Court

SC:Directs HC to hear Revenue's writ against settlement order on 'merits' subject to 'cost' payment

  • In Favour of Both, Partially
  • Citation Number : TS-90-SC-2020
  • Tax Payer : Income Tax Settlement Commission & Anr
High Court

HC:Tribunal can't question Revenue's decision in preferring appeal citing CBDT's low tax-effect circular exceptions

  • In Favour of Revenue
  • Citation Number : TS-89-HC-2020(CAL)
  • Tax Payer : ABCI Infrastructure Pvt. Ltd
High Court

HC:Recalls 'Look Out Circular' issued on Dubai based CA in alleged tax evasion case

  • In Favour of Assessee
  • Citation Number : TS-88-HC-2020(DEL)
  • Tax Payer : LAKSHMI SATYANARAYANA DUTT TADIKONDA
Income tax Appellate Tribunal

ITAT: Sets aside CIT(A) order dismissing assessee's manually filed appeal, directs adjudication on merits

  • In Favour of Assessee
  • Citation Number : TS-87-ITAT-2020(Mum)
  • Tax Payer : Sriram Kapur
Income tax Appellate Tribunal

ITAT:Amount from sister concern, 'loan/advance' u/s 2(22)(e), not ICD sans element of voluntariness

  • In Favour of Revenue
  • Citation Number : TS-86-ITAT-2020(PUN)
  • Tax Payer : Dhariya Construction Pvt. Ltd
High Court

HC:Upholds reassessment initiation based on 'Investigation wing' report doubting creditworthiness of foreign investor

  • In Favour of Revenue
  • Citation Number : TS-85-HC-2020(DEL)
  • Tax Payer : Experion Developers Pvt Ltd
High Court

HC:Sets-aside AO's 'demonetisation' deposit addition u/s. 69A; Considers 'e-assessment' limitations, remits matter

  • In Favour of Assessee
  • Citation Number : TS-84-HC-2020(MAD)
  • Tax Payer : Salem Sree Ramavilas Chit Company
Supreme Court

SC:Explains law on 'transfer'; 'Possession' u/s. 2(47)(v) denotes control, not mere physical occupation

  • In Favour of Revenue
  • Citation Number : TS-843-SC-2019
  • Tax Payer : SESHASAYEE STEELS P. LTD.
Income tax Appellate Tribunal

ITAT:Restores Revenue's 'penny stock' appeal; Considers taxpayer's 'new vivad samadhan scheme' availment plea

  • In Favour of Both, Partially
  • Citation Number : TS-83-ITAT-2020(Ahd)
  • Tax Payer : Ambrish Chandra Sharma HUF
High Court

HC:Restores MMRDA's registration u/s.12AA absent finding on non-genuine activities; Rejects invocation of Sec.2(15) proviso

  • In Favour of Assessee
  • Citation Number : TS-82-HC-2020(BOM)
  • Tax Payer : Mumbai Metropolitan Region Development Authority
Income tax Appellate Tribunal

ITAT:Partners' remuneration / interest allowable to Firm opting for presumptive taxation u/s. 44AD

  • In Favour of Assessee
  • Citation Number : TS-81-ITAT-2020(DEL)
  • Tax Payer : Singh Construction Company
High Court

HC:Compensation under Land Acquisition Act not taxable; Refers to Circular 36/2016, Sec.194LA

  • In Favour of Assessee
  • Citation Number : TS-842-HC-2019(KER)
  • Tax Payer : Madaparabil Varkey Varghese
Income tax Appellate Tribunal

ITAT:Widening of scope of limited scrutiny without PCIT's prior approval, invalid; Deletes addition u/s 43CA

  • In Favour of Assessee
  • Citation Number : TS-80-ITAT-2020(DEL)
  • Tax Payer : Urban Improvement Co. (P) Ltd
Income tax Appellate Tribunal

ITAT:Testing fees paid to Netherland Co. not FTS, absent 'make available'; TDS u/s 195 inapplicable

  • In Favour of Assessee
  • Citation Number : TS-79-ITAT-2020(CHNY)
  • Tax Payer : Alstom India T& D India Limited
Income tax Appellate Tribunal

ITAT:Third Member - Grants registration u/s. 12AA; Registration with Registrar of Society not a precondition

  • In Favour of Assessee
  • Citation Number : TS-78-ITAT-2020(ASR)
  • Tax Payer : Shri Dhar Sabha
High Court

HC:Upholds ITAT order recalling earlier ex-parte order, passed beyond limitation period u/s 254(2)

  • In Favour of Assessee
  • Citation Number : TS-77-HC-2020(BOM)
  • Tax Payer : Income tax Appellate Tribunal
Income tax Appellate Tribunal

ITAT:Sec.68 not attracted to shares issued for shares under a 'barter'

  • In Favour of Assessee
  • Citation Number : TS-76-ITAT-2020(Kol)
  • Tax Payer : DSR Impex Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Allows long-term capital loss claim on capital reduction; Distinguishes Bennett Coleman SB-ruling

  • In Favour of Assessee
  • Citation Number : TS-75-ITAT-2020(Mum)
  • Tax Payer : Carestream Health INC