Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15481 results )

Filters
High Court

HC:Waives Sec. 234C interest; Resulting co. can't anticipate 'advance-tax' liability pending demerger scheme approval

  • In Favour of Assessee
  • Citation Number : TS-473-HC-2019(BOM)
  • Tax Payer : Ultratech Cement Ltd
Supreme Court

SC:Dismisses SLP against HC-order quashing re-assessment on Bharti Infratel

  • In Favour of Assessee
  • Citation Number : TS-472-SC-2019
  • Tax Payer : Bharti Infratel Limited
Income tax Appellate Tribunal

ITAT:Deletes addition based on stock statement submitted to bank; Distinguishes Jurisdictional HC ruling

  • In Favour of Assessee
  • Citation Number : TS-471-ITAT-2019(Kol)
  • Tax Payer : Shri Shyam Sundar Rawat
Income tax Appellate Tribunal

ITAT:Otters Club's liquor & rental income 'incidental' to predominant 'Sports Promotion' object; Grants exemption u/s. 11

  • In Favour of Both, Partially
  • Citation Number : TS-470-ITAT-2019(Mum)
  • Tax Payer : Otters Club
Income tax Appellate Tribunal

ITAT:CBDT's monetary limits circular applicable retrospectively, lauds Govt. gesture to end taxpayer agony

  • In Favour of Assessee
  • Citation Number : TS-469-ITAT-2019(Ahd)
  • Tax Payer : Dinesh Madhavlal Patel
High Court

HC: Investment in Indian subsidiary's shares, no 'reason' for re-assessing Nestle SA

  • In Favour of Assessee
  • Citation Number : TS-468-HC-2019(DEL)
  • Tax Payer : Nestle SA
Supreme Court

SC:Quashes assessment sans issuance of notice u/s 143(2); Sec. 292BB estoppel inapplicable

  • In Favour of Assessee
  • Citation Number : TS-467-SC-2019
  • Tax Payer : Laxman Das Khandelwal
Income tax Appellate Tribunal

ITAT: Harish Salve's Oxford scholarships to students an innovative” profile building endeavour; Allows Sec. 37(1) deduction

  • In Favour of Assessee
  • Citation Number : TS-466-ITAT-2019(DEL)
  • Tax Payer : Shri Harish Narinder salve
Income tax Appellate Tribunal

ITAT:No escape for settlor from explaining discretionary BVI Trust investments; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-465-ITAT-2019(Ahd)
  • Tax Payer : Dr Atul T Patel
Income tax Appellate Tribunal

ITAT:Loss carry-forward embargo for delayed return u/s. 80, inapplicable to Trusts

  • In Favour of Assessee
  • Citation Number : TS-464-ITAT-2019(DEL)
  • Tax Payer : Angoori Devi Educational & Cultural Society
High Court

HC:'Software-generated' assessment order on deceased assessee, not curable defect u/s. 292-B

  • In Favour of Assessee
  • Citation Number : TS-463-HC-2019(MAD)
  • Tax Payer : T. Palani
Income tax Appellate Tribunal

ITAT: Holds Sec. 50C proviso regarding 5% variation between stamp value & sales consideration, as 'retrospective'

  • In Favour of Assessee
  • Citation Number : TS-462-ITAT-2019(Kol)
  • Tax Payer : Chandra Prakash Jhunjhunwala
Supreme Court

SC:Dismisses Revenue's SLP against HC-order quashing re-assessment notice issued on asset-reconstruction company

  • In Favour of Assessee
  • Citation Number : TS-461-SC-2019
  • Tax Payer : Asset Reconstruction Company India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Air-India's fine payments to immigration authorities, incidental to airline business; Allows deduction

  • In Favour of Assessee
  • Citation Number : TS-460-ITAT-2019(Mum)
  • Tax Payer : Air India Ltd
High Court

HC:Directs issue of refund to foreign-assessee in expedite manner

  • In Favour of Assessee
  • Citation Number : TS-459-HC-2019(KAR)
  • Tax Payer : Avo Carbon Holdings LLC
Income tax Appellate Tribunal

ITAT:NR's receipt for granting rights to render BPO services, non-taxable absent PE

  • In Favour of Assessee
  • Citation Number : TS-458-ITAT-2019(PUN)
  • Tax Payer : Cummins Inc
Income tax Appellate Tribunal

ITAT:Deletes penalty on exempt interest on NRE-account despite no quantum appeal filed

  • In Favour of Assessee
  • Citation Number : TS-457-ITAT-2019(Mum)
  • Tax Payer : John James D’Souza
Income tax Appellate Tribunal

ITAT:LC interest not IFOS, but part of transaction price; Discounting charges deductible

  • In Favour of Assessee
  • Citation Number : TS-456-ITAT-2019(DEL)
  • Tax Payer : AGR Matthey of Western Australia Through representative assessee PEC Limited
High Court

HC:Rejects assessee's firm-reconstitution plea for invalidating reassessment notices; Distinguishes Jet Airways ruling

  • In Favour of Both, Partially
  • Citation Number : TS-455-HC-2019(UTT)
  • Tax Payer : Sharda Exports
Income tax Appellate Tribunal

ITAT:Allows IT company's Sec. 10A claim on income from deputing software engineers for 'onsite' work

  • In Favour of Assessee
  • Citation Number : TS-454-ITAT-2019(PUN)
  • Tax Payer : iGate Global Solutions Ltd