Filters

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

Rulings ( 15481 results )

Filters
Income tax Appellate Tribunal

ITAT:'Stem Cell' storage fees, taxable on 'receipt' basis; Rejects deferral over 21 years contract period

  • In Favour of Revenue
  • Citation Number : TS-312-ITAT-2019(CHNY)
  • Tax Payer : Lifecell International Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Upholds FTS taxability for Finnish Co.'s 'testing services', despite tests performed outside India

  • In Favour of Revenue
  • Citation Number : TS-311-ITAT-2019(Kol)
  • Tax Payer : Outotec (Finland) Oy
Income tax Appellate Tribunal

ITAT:Deletes Sec.68 addition towards share premium receipts; Distinguishes SC's NRA Iron Judgment

  • In Favour of Assessee
  • Citation Number : TS-310-ITAT-2019(Mum)
  • Tax Payer : Gladiolus Property & Inv. Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Denies housing project deduction u/s. 80-IB(10) claimed vide revised return

  • In Favour of Revenue
  • Citation Number : TS-309-ITAT-2019(Mum)
  • Tax Payer : Lok Housing & Construction Ltd
District Court

DC: Upholds prosecution for TDS deposit delay; Doesn't 'Welcome' Firoz Nadiadwala's financial crunch plea

  • In Favour of Revenue
  • Citation Number : TS-850-DC-2019(Mum)
  • Tax Payer : Firoz Abdul Gafar Nadiadwala
Income tax Appellate Tribunal

ITAT:Allows deduction for bonus paid over 100 of Salary to director-shareholder

  • In Favour of Assessee
  • Citation Number : TS-308-ITAT-2019(DEL)
  • Tax Payer : BMR Business Solutions Pvt. Ltd
High Court

HC:Quashes re-assessment absent any failure of assessee to explain the loan amount appearing in balance-sheet

  • In Favour of Revenue
  • Citation Number : TS-307-HC-2019(DEL)
  • Tax Payer : Best Cybercity (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Denies LTCG exemption u/s 10(38) on penny stock, holds it as 'undisclosed income'

  • In Favour of Assessee
  • Citation Number : TS-306-ITAT-2019(CHNY)
  • Tax Payer : Harish Kumar HUF
Income tax Appellate Tribunal

ITAT:Payment for standard bandwidth charges by Reliance-Jio not royalty under India-Singapore DTAA

  • In Favour of Assessee
  • Citation Number : TS-305-ITAT-2019(Mum)
  • Tax Payer : Reliance Jio Infocomm Ltd
Income tax Appellate Tribunal

ITAT: Reimbursement of tax consulting fees from Indian Group Co., not taxable under US-Treaty

  • In Favour of Assessee
  • Citation Number : TS-304-ITAT-2019(Mum)
  • Tax Payer : The Nielsen Company (US) LLC
Income tax Appellate Tribunal

ITAT:Accepts taxpayer's LTCG claim on surrender of flat-booking right; Grants Sec. 54 benefit

  • In Favour of Assessee
  • Citation Number : TS-303-ITAT-2019(Mum)
  • Tax Payer : Ashwin. S. Bhalekar
Income tax Appellate Tribunal

ITAT:Quashes re-assessment based on new ground, where original 'reopening reasons' dropped

  • In Favour of Both, Partially
  • Citation Number : TS-302-ITAT-2019(Kol)
  • Tax Payer : Aryan Mining & Trading Corporation Ltd
Income tax Appellate Tribunal

ITAT:Defense 'simulation' work, a construction contract, quashes Sec. 263 revision disallowing AS-7 applicability

  • In Favour of Both, Partially
  • Citation Number : TS-301-ITAT-2019(Bang)
  • Tax Payer : CAE India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Assessee-University's loan repayment to sponsor-society, constitutes 'income application' u/s. 11

  • In Favour of Assessee
  • Citation Number : TS-300-ITAT-2019(DEL)
  • Tax Payer : ICFAI University
Income tax Appellate Tribunal

ITAT:No Sec.40(a)(ia) expense disallowance on short TDS; Distinguishes Kerala HC ruling

  • In Favour of Assessee
  • Citation Number : TS-299-ITAT-2019(Mum)
  • Tax Payer : Hindustan Thompson Associates Private Limited
Income tax Appellate Tribunal

ITAT:No capital gains on assignment of 'know-how under development', absent ascertainable cost

  • In Favour of Assessee
  • Citation Number : TS-298-ITAT-2019(Mum)
  • Tax Payer : Bharat Serums And Vaccines Ltd
Income tax Appellate Tribunal

ITAT:Deletes notional rentals addition u/s. 23; Developer-SPV promoted by Housing Board, not 'owner'

  • In Favour of Assessee
  • Citation Number : TS-297-ITAT-2019(Kol)
  • Tax Payer : Bengal DCL Housing Development Co. Ltd
Income tax Appellate Tribunal

ITAT:Transfer of property based on POA, not valid for capital gains purposes

  • In Favour of Both, Partially
  • Citation Number : TS-296-ITAT-2019(Ahd)
  • Tax Payer : Shri Vishnubhai Vithalbhai Patel (HUF)
High Court

HC: Disallows interest u/s 36(1)(iii) for new unit; Rejects 'expansion' of existing business claim

  • In Favour of Revenue
  • Citation Number : TS-295-HC-2019(MAD)
  • Tax Payer : Tube Investments of India Ltd
Income tax Appellate Tribunal

ITAT:Holds assessee-university as 'State', no TDS on employee gratuity/leave encashment payments

  • In Favour of Assessee
  • Citation Number : TS-294-ITAT-2019(COCH)
  • Tax Payer : Mahatma Gandhi University