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Rulings ( 15481 results )

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High Court

HC:Advises ITAT to eschew generalisations, insists on 'specific references/citations'

  • In Favour of Both, Partially
  • Citation Number : TS-518-HC-2019(BOM)
  • Tax Payer : M. J. Exports Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Contribution to 'Superannuation fund' in Australia, a taxable perquisite for employee seconded to India

  • In Favour of Revenue
  • Citation Number : TS-517--2019(DEL)
  • Tax Payer : William Scott Pinckney
Income tax Appellate Tribunal

ITAT:Allows carry forward & set-off of MAT credit, pursuant to HC sanctioned demerger

  • In Favour of Assessee
  • Citation Number : TS-516-ITAT-2019(Mum)
  • Tax Payer : TCS E-Serve International Limited
Income tax Appellate Tribunal

ITAT:Rejects FMV substitution u/s. 50C for partner's land contribution as 'capital' to firm

  • In Favour of Assessee
  • Citation Number : TS-515-ITAT-2019(CHNY)
  • Tax Payer : Shri Sarrangan Ashok
Income tax Appellate Tribunal

ITAT:Relies on co-ordinate bench to rule against Rolls Royce, UK on PE matter

  • In Favour of Revenue
  • Citation Number : TS-514-ITAT-2019(DEL)
  • Tax Payer : ROLLS ROYCE PLC
High Court

HC:Larger Bench: Law applicable at time of income accrual, not commencement of AY, relevant

  • In Favour of Both, Partially
  • Citation Number : TS-513-HC-2019(PAT)
  • Tax Payer : Sri Loknath Goenka
Income tax Appellate Tribunal

ITAT:Allows Sec 37-deduction for freebies provided by Glenmark; MCI Guidelines not applicable to Pharma companies

  • In Favour of Assessee
  • Citation Number : TS-512-ITAT-2019(Mum)
  • Tax Payer : Glenmark Pharmaceuticals Ltd
High Court

HC: No addition u/s 69A warranted, assessee not owner of funds but a 'conduit'

  • In Favour of Assessee
  • Citation Number : TS-510-HC-2019(DEL)
  • Tax Payer : Anoop Jain
High Court

HC:Reverses ITAT; Taxpayer's artificial splitting of share consideration, device employed to evade taxes”

  • In Favour of Revenue
  • Citation Number : TS-509-HC-2019(MAD)
  • Tax Payer : M P Purushothaman
Income tax Appellate Tribunal

ITAT:No 'notional rent' addition u/s. 23 for company's 'registered office' lying 'vacant'

  • In Favour of Assessee
  • Citation Number : TS-508-ITAT-2019(DEL)
  • Tax Payer : Ideal Hitech Engineering Equipment (P) Ltd
Income tax Appellate Tribunal

ITAT:UK based bequest credited in Trust's Sri Lankan bank a/c , not 'income' u/s. 5 sans repatriation

  • In Favour of Assessee
  • Citation Number : TS-507-ITAT-2019(Kol)
  • Tax Payer : Mahabodhi Society of India
Income tax Appellate Tribunal

ITAT:Payment by Indian affiliate for 'support services', taxable as FTS under Act & DTAA

  • In Favour of Revenue
  • Citation Number : TS-505-ITAT-2019(DEL)
  • Tax Payer : H. J. Heinz Company
High Court

HC:Earmarked donations from property-sale proceeds as per 'Will', not 'application' but income 'diversion'

  • In Favour of Assessee
  • Citation Number : TS-504-HC-2019(MAD)
  • Tax Payer : Kumar Rajaram
High Court

HC: Dismisses Raghav Bahl's writ challenging prosecution under Black-Money Act over foreign-assets disclosure

  • In Favour of Revenue
  • Citation Number : TS-503-HC-2019(ALL)
  • Tax Payer : Raghav Bahl
Income tax Appellate Tribunal

ITAT:Cost reimbursements from Indian subsidiary, not royalty for UK parent

  • In Favour of Assessee
  • Citation Number : TS-502-ITAT-2019(Mum)
  • Tax Payer : Braitrim UK Limited
Income tax Appellate Tribunal

ITAT:Denies deduction for upfront fees & placement fees, liability to pay not established

  • In Favour of Revenue
  • Citation Number : TS-501-ITAT-2019(DEL)
  • Tax Payer : Vatika Ltd
High Court

HC:Quashes Sec 271(1)(c)-penalty orders for GE Group entities pursuant to PE-matter as time-barred

  • In Favour of Assessee
  • Citation Number : TS-500-HC-2019(DEL)
  • Tax Payer : GE Energy Parts Inc
Income tax Appellate Tribunal

ITAT: Restricts FTC to 'doubly taxed' income vis-à-vis 'full amount' claim; Distinguishes Wipro ruling

  • In Favour of Both, Partially
  • Citation Number : TS-499-ITAT-2019(PUN)
  • Tax Payer : iGate Global Solutions Ltd
High Court

HC:Dismisses Revenue's appeals involving low tax effect, applies CBDT's recent circular

  • In Favour of Both, Partially
  • Citation Number : TS-497-HC-2019(P & H)
  • Tax Payer : Jai Bhole Steel Tubes (P) Ltd
Income tax Appellate Tribunal

ITAT:Sustains 100 addition considering Sales-tax Dept.'s information about assessee's Hawala purchases

  • In Favour of Assessee
  • Citation Number : TS-496-ITAT-2019(Mum)
  • Tax Payer : Western Imaginary Transcon Private Ltd