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Income tax Appellate Tribunal

ITAT: Enunciates 3 fold-approach to achieve nation's $5 trillion economy goal

  • In Favour of Assessee
  • Citation Number : TS-538-ITAT-2019(CHANDI)
  • Tax Payer : Smt. Asha Gandhi
High Court

HC:Sets aside Single Judge's findings rendered on 'merits' in Cognizant's share-buyback matter

  • In Favour of Both, Partially
  • Citation Number : TS-537-HC-2019(MAD)
  • Tax Payer : Cognizant Technology Solutions India Pvt. Ltd
Supreme Court

SC:Larger Bench rules in Revenue's favour, denies Sec. 80HHC benefit to supporting manufacturers

  • In Favour of Revenue
  • Citation Number : TS-536-SC-2019
  • Tax Payer : Carpet India
Income tax Appellate Tribunal

ITAT:Sec. 56(2)(viib) inapplicable to receipt of share application money from NR at 'face-value'

  • In Favour of Assessee
  • Citation Number : TS-535-ITAT-2019(Bang)
  • Tax Payer : Edulink Private Limited
Income tax Appellate Tribunal

ITAT:Deletes penalty on failure to get the books audited, cities ICAI guidelines

  • In Favour of Assessee
  • Citation Number : TS-534-ITAT-2019(CHNY)
  • Tax Payer : Jude Angelo Menezes
Income tax Appellate Tribunal

ITAT:Deletes penalty on Google India's 'Adwords payment'; HC's appeal admission shows issue 'debatable'

  • In Favour of Assessee
  • Citation Number : TS-533-ITAT-2019(Bang)
  • Tax Payer : Google India Pvt.Ltd
Income tax Appellate Tribunal

ITAT:Deletes fees levied u/s. 234E; Follows Fatheraj Singhvi ruling

  • In Favour of Assessee
  • Citation Number : TS-532-ITAT-2019(DEL)
  • Tax Payer : Vkare Bio Sciences Pvt. Ltd
High Court

HC:Dismisses D.K. Shivakumar's writ challenging ED summons pursuant to income-tax search u/s 132

  • In Favour of Revenue
  • Citation Number : TS-531-HC-2019(KAR)
  • Tax Payer : Sri. D K Shivakumar & others
Income tax Appellate Tribunal

ITAT:Rejects stamp-value based taxation u/s. 43CA pre-April'14 in the hands of builder

  • In Favour of Assessee
  • Citation Number : TS-530-ITAT-2019(Mum)
  • Tax Payer : Rajprabha Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Allows assessee's 25 depreciation claim on 'golf course'; Rejects Revenue's characterization as 'building'

  • In Favour of Assessee
  • Citation Number : TS-529-ITAT-2019(DEL)
  • Tax Payer : Landbase India Ltd
Income tax Appellate Tribunal

ITAT:Law applicable at time of 'commencement of AY', relevant; Denies Sec. 54F claim

  • In Favour of Revenue
  • Citation Number : TS-528-ITAT-2019(Bang)
  • Tax Payer : Smt. Anuradha Rajendra Gupta
High Court

HC: Upholds CIT(A)'s enhancement based on 'new source of income' emanating from assessment records

  • In Favour of Revenue
  • Citation Number : TS-527-HC-2019(ALL)
  • Tax Payer : S.D. Traders
High Court

HC:Quashes re-opening notice issued on Marico, based on 'mere change of opinion'

  • In Favour of Assessee
  • Citation Number : TS-526-HC-2019(BOM)
  • Tax Payer : Marico Ltd
Income tax Appellate Tribunal

ITAT:Deletes Rs. 8000 Cr. disallowance, grants Sec. 80-IB / 80-IC benefit to oil exploration company

  • In Favour of Assessee
  • Citation Number : TS-525-ITAT-2019(GAU)
  • Tax Payer : Oil India Ltd
High Court

HC:Quashes reassessment on Vedanta Ltd initiated pursuant to Sec.201(1) order holding 'assessee in-default'

  • In Favour of Assessee
  • Citation Number : TS-524-HC-2019(DEL)
  • Tax Payer : Vedanta Ltd
Income tax Appellate Tribunal

ITAT:Grants Treaty benefit to Cyprus-entity as 'beneficial owner'; Cites OECD 2017 Model Convention

  • In Favour of Assessee
  • Citation Number : TS-523-ITAT-2019(Mum)
  • Tax Payer : Golden Bella Holdings Ltd
High Court

HC:Declarations under IDS void sans complete and truthful disclosure

  • In Favour of Revenue
  • Citation Number : TS-522-HC-2019(DEL)
  • Tax Payer : Ankush Jain
Income tax Appellate Tribunal

ITAT:MAT provisions applicable to SEZ-units from AY 2012-13 onwards, cites Sec.115JB(6) proviso

  • In Favour of Revenue
  • Citation Number : TS-521-ITAT-2019(JPR)
  • Tax Payer : Safeflex International Ltd
Income tax Appellate Tribunal

ITAT:Grants charity exemption u/s. 11 to State Transport Corporation; Rejects Revenue's 'commercial activity' plea

  • In Favour of Assessee
  • Citation Number : TS-520-ITAT-2019(Mum)
  • Tax Payer : Maharashtra State Road Transport Corporation
Income tax Appellate Tribunal

ITAT:Remits PE-matter; Considers LG Korea's non-concession of India-PE issue before DRP

  • In Favour of Assessee
  • Citation Number : TS-519-ITAT-2019(DEL)
  • Tax Payer : LG Electronics Inc. Korea