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Rulings ( 15468 results )

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High Court

HC:Dismisses assessee's writs moved at 11th hour 59th minute” resulting in derail of assessment process

  • In Favour of Revenue
  • Citation Number : TS-755-HC-2019(MAD)
  • Tax Payer : Mohan Ravi
High Court

HC: Dismisses writ challenging retrospective applicability of 2016 amendment on confiscation of 'benami' properties

  • In Favour of Revenue
  • Citation Number : TS-754-HC-2019(CHAT)
  • Tax Payer : Tulsiram and Manki Bai
Income tax Appellate Tribunal

ITAT:Treats cranes as motor vehicles, allows depreciation at higher rate

  • In Favour of Assessee
  • Citation Number : TS-753-ITAT-2019(DEL)
  • Tax Payer : Akbar Qureshi
Income tax Appellate Tribunal

ITAT: NR's consultancy services rendered outside India not taxable u/s 5(2)(a) despite deposit in Indian a/c

  • In Favour of Assessee
  • Citation Number : TS-752-ITAT-2019(Kol)
  • Tax Payer : Dr. Kamal Kar
High Court

HC:Telecast of 'Gurudevji's' spiritual lectures, not for personal benefits; Upholds ITAT order allowing exemption u/s 11

  • In Favour of Assessee
  • Citation Number : TS-751-HC-2019(DEL)
  • Tax Payer : Bhagwan Shree Laxmi Narain
Income tax Appellate Tribunal

ITAT:Upholds TDS default proceedings for non-deduction of TDS on LTA reimbursement on employees' foreign travel

  • In Favour of Revenue
  • Citation Number : TS-750-ITAT-2019(Ahd)
  • Tax Payer : State Bank of India
Income tax Appellate Tribunal

ITAT:Allows JSW Steel's depreciation claim on 'increased' WDV considering amalgamating companies' unabsorbed depreciation

  • In Favour of Assessee
  • Citation Number : TS-748-ITAT-2019(Mum)
  • Tax Payer : JSW Steel Limited
Income tax Appellate Tribunal

ITAT:PCIT u/s. 263 can't examine 'issues' which AO un-authorized to deal in 'limited scrutiny' case

  • In Favour of Assessee
  • Citation Number : TS-747-ITAT-2019(CHNY)
  • Tax Payer : Smt. Padmavathi
Supreme Court

SC:Upholds HC-order; Amount received for relinquishment of secretaryship in educational society, a revenue receipt”

  • In Favour of Revenue
  • Citation Number : TS-746-SC-2019
  • Tax Payer : H.S. Ramchandra Rao
Income tax Appellate Tribunal

ITAT:Deprecates AO's action of taxing assessee-AOP's gross receipts vide Sec.143(1) intimation

  • In Favour of Assessee
  • Citation Number : TS-745-ITAT-2019(CHNY)
  • Tax Payer : Kingston Educational Trust
Income tax Appellate Tribunal

ITAT:Denies set-off of loss from 'club activities' against mutual association's rental & interest income

  • In Favour of Revenue
  • Citation Number : TS-744-ITAT-2019(Bang)
  • Tax Payer : The Malleshwaram Association
Income tax Appellate Tribunal

ITAT:Refuses to read 'tolerance limit' into Sec.43CA pre Apr-2019 amendment; Sustains stamp-value based taxation

  • In Favour of Revenue
  • Citation Number : TS-743-ITAT-2019(Mum)
  • Tax Payer : Welfare Properties P. Ltd
Income tax Appellate Tribunal

ITAT:Adjusting Firm's loans in partner's capital account, neither cash credit u/s 68 nor liability waiver u/s. 41(1)

  • In Favour of Assessee
  • Citation Number : TS-742-ITAT-2019(Ahd)
  • Tax Payer : Dharamtar Motor Services Petroleum Product
High Court

HC:Quashes TPO-reference absent AO's redressal of assessee's preliminary objections against reassessment

  • In Favour of Assessee
  • Citation Number : TS-741-HC-2019(KAR)
  • Tax Payer : Essilor India Private Limited
Supreme Court

SC:Dismisses SLP challenge to IDS declaration rejection involving 'suppression' and 'misrepresentation' of facts

  • In Favour of Revenue
  • Citation Number : TS-740-SC-2019
  • Tax Payer : Ankush Jain
High Court

HC:Dismisses D.K. Shivakumar's discharge plea in alleged tax-evasion case; Rejects challenge to prosecution sanction

  • In Favour of Revenue
  • Citation Number : TS-739-HC-2019(KAR)
  • Tax Payer : D. K. Shivakumar
Income tax Appellate Tribunal

ITAT: Constituents' residential status relevant while determining Treaty eligibility of 'fiscally transparent entity'

  • In Favour of Assessee
  • Citation Number : TS-738-ITAT-2019(Mum)
  • Tax Payer : ING Bewaar Maatschappij I BV
Income tax Appellate Tribunal

ITAT:Allows deduction u/s 37 w.r.t provision created for likely price revision by GAIL

  • In Favour of Assessee
  • Citation Number : TS-737-ITAT-2019(HYD)
  • Tax Payer : A.P. Gas Power Corporation Ltd
Income tax Appellate Tribunal

ITAT:Listing fees incurred for change of stock exchange, not capital expenditure; Rejects enduring benefit plea

  • In Favour of Assessee
  • Citation Number : TS-736-ITAT-2019(DEL)
  • Tax Payer : Great Eastern Energy Corporation Ltd
Income tax Appellate Tribunal

ITAT:Allows depreciation on goodwill acquired under slump sale, Distinguishes Toyo Engineering case

  • In Favour of Assessee
  • Citation Number : TS-735-ITAT-2019(CHNY)
  • Tax Payer : Dorma India Private Limited