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Rulings ( 15468 results )

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Income tax Appellate Tribunal

ITAT:Deletes Pepsico India's AMP-adjustment; HC appeal doesn't render earlier Tribunal-order invalid

  • In Favour of Assessee
  • Citation Number : TS-18-ITAT-2020(DEL)
  • Tax Payer : PEPSICO INDIA HOLDINGS PVT. LTD
Income tax Appellate Tribunal

ITAT:Sec. 272B penalty linked to deductor, number of deductees irrelevant; Relies on jurisdictional HC-ruling

  • In Favour of Both, Partially
  • Citation Number : TS-17-ITAT-2020(DEL)
  • Tax Payer : Veetee Fine Foods Ltd
Income tax Appellate Tribunal

ITAT:No addition for Entry Operator's retraction in 'commission income' post survey, cites reputation loss

  • In Favour of Assessee
  • Citation Number : TS-16-ITAT-2020(Kol)
  • Tax Payer : Uday Shankar Mahawar
Income tax Appellate Tribunal

ITAT:Discount earned on FCCB buyback, a non-taxable capital receipt; Rejects AO's trading receipt” plea

  • In Favour of Assessee
  • Citation Number : TS-15-ITAT-2020(DEL)
  • Tax Payer : OK Play India Ltd
Supreme Court

SC:Claimant's substantial appeal filing delay cannot saddle 'compensation payer' with 'interest liability'

  • In Favour of Both, Partially
  • Citation Number : TS-14-SC-2020
  • Tax Payer : The Executive Engineer
Income tax Appellate Tribunal

ITAT: Realtor gets sweet deal; Deletes addition towards income discrepancy in books vis-a-vis Form-26AS

  • In Favour of Assessee
  • Citation Number : TS-13-ITAT-2020(DEL)
  • Tax Payer : Goldmine Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Treats non-compliance with 4 notices u/s. 142(1) as 'one default' u/s.271(1)(b) when same information sought

  • In Favour of Both, Partially
  • Citation Number : TS-12-ITAT-2020(JPR)
  • Tax Payer : Shri Sandeep Verma
Income tax Appellate Tribunal

ITAT:Allows set-off of unabsorbed depreciation of erstwhile proprietary concern against successor firm's income

  • In Favour of Assessee
  • Citation Number : TS-11-ITAT-2020(Mum)
  • Tax Payer : Narshi Nenshi & Sons
High Court

HC:Grants interest u/s. 244A to employee on delayed refund of 'illegally collected TDS'

  • In Favour of Assessee
  • Citation Number : TS-837-HC-2019(MAD)
  • Tax Payer : P.R.Ganapathy
Supreme Court

SC:Dismisses SLP against HC's allowance of forex loss on subsidiary-loan recovery

  • In Favour of Assessee
  • Citation Number : TS-10-SC-2020
  • Tax Payer : Albasta Wholesale Services Ltd
Income tax Appellate Tribunal

ITAT:Intimation u/s. 143(1) from CPC appealable before CIT(A); Rejects 'online rectification' re-course

  • In Favour of Assessee
  • Citation Number : TS-9-ITAT-2020(AGR)
  • Tax Payer : Dixit Rice Mill
Income tax Appellate Tribunal

ITAT:TDS deductible on year-end provisions for 'ascertained' liabilities; Rejects 'unidentified payees' plea

  • In Favour of Revenue
  • Citation Number : TS-8-ITAT-2020(DEL)
  • Tax Payer : Inter Globe Aviation Ltd
Income tax Appellate Tribunal

ITAT:SPV's disbursement based on revenue-sharing agreement - income diversion by overriding title

  • In Favour of Assessee
  • Citation Number : TS-836-ITAT-2019(DEL)
  • Tax Payer : Emmar MGF Construction Pvt. Ltd
High Court

HC:Up-linking & broadcasting payments subject to TDS u/s 194C, not Sec. 194J

  • In Favour of Assessee
  • Citation Number : TS-7-HC-2020(CAL)
  • Tax Payer : Media World Wide Pvt. Ltd
High Court

HC:Upholds ITAT-order granting Sec. 54 benefit; Treats flat acquisition from builder as 'construction', not 'purchase'

  • In Favour of Assessee
  • Citation Number : TS-835-HC-2019(DEL)
  • Tax Payer : Sh. Akshay Sobti
High Court

HC:Rejects CBDT circular precedence over HC law in construing Sec. 80P deduction allowability

  • In Favour of Revenue
  • Citation Number : TS-6-HC-2020(KER)
  • Tax Payer : Kuthannur Service Co-Operative Bank Limited
Supreme Court

SC: SC:Dismisses SLP against HC-order denying 'Eco-friendly' tax holiday u/s 80IC to hotel

  • In Favour of Revenue
  • Citation Number : TS-5-SC-2020
  • Tax Payer : Anchal Hotels Pvt. Ltd
High Court

HC: Upholds Settlement Commission's jurisdiction to deal with undisclosed foreign income / asset cases

  • In Favour of Assessee
  • Citation Number : TS-834-HC-2019(GUJ)
  • Tax Payer : Income Tax Settlement Commission
Income tax Appellate Tribunal

ITAT:Disapproves deviation in AO's final assessment order from draft order, absent DRP-directions

  • In Favour of Both, Partially
  • Citation Number : TS-833-ITAT-2019(Mum)
  • Tax Payer : SI Group India Limited
Income tax Appellate Tribunal

ITAT:Holds sale of penny stock transaction as sham; Denies exemption u/s. 10(38)

  • In Favour of Revenue
  • Citation Number : TS-4-ITAT-2020(CHNY)
  • Tax Payer : Smt. Sudha Eashwar