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Rulings ( 15481 results )

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High Court

HC:Directs ITAT to take requisite steps towards expeditious hearing of old appeals

  • In Favour of Both, Partially
  • Citation Number : TS-374-HC-2019(DEL)
  • Tax Payer : Nokia Solutions And Networks Italia Spa
High Court

HC:Deletes Sec.271(1)(c) penalty; No deliberate concealment by employee regarding SARs treatment

  • In Favour of Assessee
  • Citation Number : TS-373-HC-2019(MAD)
  • Tax Payer : Shri Soundarrajan Parthasarathy
Income tax Appellate Tribunal

ITAT:Deletes 'illegal gratification' addition made merely based on Shunglu Committee's Commonwealth Games probe

  • In Favour of Assessee
  • Citation Number : TS-372-ITAT-2019(DEL)
  • Tax Payer : GL Litmus Events Pvt. Ltd
Income tax Appellate Tribunal

ITAT:No capital gains on additional FSI made available by DCR rules

  • In Favour of Assessee
  • Citation Number : TS-371-ITAT-2019(Mum)
  • Tax Payer : State Bank of India Staff Vaibhav Co-op Hsg. Ltd
Income tax Appellate Tribunal

ITAT:TPO lacks jurisdiction to determine assessee's POEM; Quashes TP proceedings

  • In Favour of Assessee
  • Citation Number : TS-370-ITAT-2019(PUN)
  • Tax Payer : Sava Healthcare Ltd (earlier known as Anagha Pharma Pvt Ltd)
High Court

HC:Dismisses Cognizant's writ over Rs. 19,000 cr share buy-back characterization, rejects 'FDI' impact plea

  • In Favour of Revenue
  • Citation Number : TS-369-HC-2019(MAD)
  • Tax Payer : Cognizant Technology Solutions India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Allows assessee's 60 depreciation claim on ATM machines ; Follows Kolkata ITAT ruling

  • In Favour of Assessee
  • Citation Number : TS-368-ITAT-2019(CHNY)
  • Tax Payer : Financial Software and Systems Private Limited
Income tax Appellate Tribunal

ITAT:Rejects Revenue's 'break up' value adoption for determining FMV of group-company's shares sold

  • In Favour of Assessee
  • Citation Number : TS-367-ITAT-2019(Kol)
  • Tax Payer : Apeejay Surrendra Corporate Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Dismisses Revenue's appeal; Sec.41(1) inapplicable to insecured-loan waiver absent deduction in past

  • In Favour of Assessee
  • Citation Number : TS-366-ITAT-2019(Ahd)
  • Tax Payer : Medical Technologies Limited
Income tax Appellate Tribunal

ITAT:Allows depreciation u/s. 32 on 'customer contracts'; Applies ejusdem generis

  • In Favour of Assessee
  • Citation Number : TS-365-ITAT-2019(CHNY)
  • Tax Payer : Compass Group (India) Support Services P. Ltd
Income tax Appellate Tribunal

ITAT:Firm conversion into Company - a case of 'vesting', not 'distribution' of property u/s. 45(4)

  • In Favour of Assessee
  • Citation Number : TS-364-ITAT-2019(Ahd)
  • Tax Payer : Vishal Engineering and Galvanizers
Income tax Appellate Tribunal

ITAT:Holds CIT has no revisionary jurisdiction u/s 263 when AO's assessment order void

  • In Favour of Assessee
  • Citation Number : TS-363-ITAT-2019(PUN)
  • Tax Payer : Pioneer Distilleries Limited
High Court

HC:Quashes re-opening on Infosys based on subsequent year's assessment

  • In Favour of Assessee
  • Citation Number : TS-362-HC-2019(KAR)
  • Tax Payer : Infosys BPO LTD
High Court

HC:Quashes re-assessment notice; Mere non-disclosure of receipts doesn't imply 'income escapement'

  • In Favour of Assessee
  • Citation Number : TS-361-HC-2019(BOM)
  • Tax Payer : The Swastic Safe Deposit and Investments Ltd
Income tax Appellate Tribunal

ITAT: Denies 'infrastructure facility' deduction u/s. 80IA(4) to State Corporation undertaking township project

  • In Favour of Revenue
  • Citation Number : TS-359-ITAT-2019(Kol)
  • Tax Payer : West Bengal Housing Infrastructure Development Corporation
High Court

HC:Unpaid price of flat sold by company to director-shareholder, taxable as 'deemed dividend'

  • In Favour of Revenue
  • Citation Number : TS-358-HC-2019(MAD)
  • Tax Payer : Bhagavathy Velan
Income tax Appellate Tribunal

ITAT:Faced with duelling jurisdictional HC decisions & contempt threat”, holds Wipro's software payments as royalty

  • In Favour of Revenue
  • Citation Number : TS-357-ITAT-2019(Bang)
  • Tax Payer : Wipro Limited
Income tax Appellate Tribunal

ITAT:GIA's gem grading services to Indian affiliate, not JV-arrangement; Rejects PE constitution plea

  • In Favour of Assessee
  • Citation Number : TS-356-ITAT-2019(Mum)
  • Tax Payer : Gemological Institute of America
Income tax Appellate Tribunal

ITAT:Receipt of share-application money, not share-allotment relevant; Deletes addition u/s. 56(2)(viib)

  • In Favour of Assessee
  • Citation Number : TS-355-ITAT-2019(Kol)
  • Tax Payer : Diach Chemicals & Pigments Pvt.Ltd
High Court

HC:Revenue can't retain tax wrongly paid; Quashes Sec 264-order but directs passing refund orders

  • In Favour of Assessee
  • Citation Number : TS-354-HC-2019(MAD)
  • Tax Payer : Karur Vysya Bank Limited