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Rulings ( 15481 results )

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Income tax Appellate Tribunal

ITAT:Disallows amount paid to Mauritian company for raising funds for sister-concern u/s. 37(1)

  • In Favour of Revenue
  • Citation Number : TS-293-ITAT-2019(Bang)
  • Tax Payer : Sivan Securities (P) Ltd
Income tax Appellate Tribunal

ITAT:Holds taxpayer's property sale income as 'capital gains' not 'business'; Commercial investments, irrelevant

  • In Favour of Assessee
  • Citation Number : TS-292-ITAT-2019(CHANDI)
  • Tax Payer : Munish Singla
Income tax Appellate Tribunal

ITAT:Deletes notional rental addition on builders unsold flats; Adopts favorable Gujarat HC ruling

  • In Favour of Assessee
  • Citation Number : TS-291-ITAT-2019(Mum)
  • Tax Payer : Kanakia Spaces Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Disallows club membership fees paid for third person absent proof of business nexus

  • In Favour of Revenue
  • Citation Number : TS-290-ITAT-2019(Mum)
  • Tax Payer : Top Class Capital Markets (P.) Ltd
Income tax Appellate Tribunal

ITAT:AO's failure to strike-off column in SCN, no ground for deleting penalty

  • In Favour of Revenue
  • Citation Number : TS-289-ITAT-2019(CHNY)
  • Tax Payer : Shri. Rajan Kalimuthu
Income tax Appellate Tribunal

ITAT:Remits Euromoney buy-back surplus taxability; Highlights difference from Mahindra case regarding interest-deductibility

  • In Favour of Assessee
  • Citation Number : TS-288-ITAT-2019(Mum)
  • Tax Payer : The Tata Power Company Ltd
High Court

HC:Dismisses writ challenging selection process for recruitment of ITAT members

  • In Favour of Revenue
  • Citation Number : TS-287-HC-2019(DEL)
  • Tax Payer : Puneet Sharma
Income tax Appellate Tribunal

ITAT:Applies 3 years timeline for Sec. 54 benefit, considers flat booking with builder as 'construction'

  • In Favour of Assessee
  • Citation Number : TS-286-ITAT-2019(DEL)
  • Tax Payer : Seema Sobti
Income tax Appellate Tribunal

ITAT:Upholds availability FTC u/s. 91 to RNOR for US federal and state taxes

  • In Favour of Assessee
  • Citation Number : TS-285-ITAT-2019(DEL)
  • Tax Payer : Aditya Khanna
Income tax Appellate Tribunal

ITAT:Allows over Rs. 100 Cr. loss to GE Capital on securitization of finance receivables

  • In Favour of Assessee
  • Citation Number : TS-284-ITAT-2019(DEL)
  • Tax Payer : GE Capital Services India
Income tax Appellate Tribunal

ITAT: Sec. 115BBC inapplicable if donors' names and addresses available, sans CBDT specific prescription

  • In Favour of Assessee
  • Citation Number : TS-283-ITAT-2019(DEL)
  • Tax Payer : Shree Shiv Vankeshawar Educational & Social Welfare Trust
High Court

HC:Allows manual return to claim loss carry forward considering Yokogawa ruling

  • In Favour of Assessee
  • Citation Number : TS-282-HC-2019(DEL)
  • Tax Payer : COSMO FILMS LIMITED
Income tax Appellate Tribunal

ITAT: Change of MD and statutory-audit delay - 'reasonable cause' for delay in Sec.44AB audit

  • In Favour of Assessee
  • Citation Number : TS-281-ITAT-2019(JPR)
  • Tax Payer : Rajasthan State Mines & Minerals Limited
Income tax Appellate Tribunal

ITAT:Dismisses Revenue's miscellaneous application against MA order of ITAT absent enabling provision

  • In Favour of Assessee
  • Citation Number : TS-280-ITAT-2019(PUN)
  • Tax Payer : Mercedes Benz Education Academy
High Court

HC:Grants Sec. 35(2AB) benefit considering approvals for prior and subsequent years

  • In Favour of Assessee
  • Citation Number : TS-279-HC-2019(MAD)
  • Tax Payer : TVS Electronics Limited
High Court

HC: Raises red flag over govt. notifications advancing Black Money Act commencement date

  • In Favour of Both, Partially
  • Citation Number : TS-278-HC-2019(DEL)
  • Tax Payer : Gautam Khaitan
Income tax Appellate Tribunal

ITAT:Denies Registration u/s. 12AA to franchisee trust of Zee Learn, holds activities as commercial

  • In Favour of Revenue
  • Citation Number : TS-277-ITAT-2019(CHANDI)
  • Tax Payer : Jiwan Dass Kartar Singh Charitable Trust
High Court

HC:Upholds royalty payment as revenue expenditure, distinguishes SC ruling in own case

  • In Favour of Assessee
  • Citation Number : TS-276-HC-2019(DEL)
  • Tax Payer : Honda Cars India Ltd
Income tax Appellate Tribunal

ITAT:Date of issuing preference shares, relevant for NAV valuation for Sec. 56(2)(viib) purposes

  • In Favour of Both, Partially
  • Citation Number : TS-275-ITAT-2019(JPR)
  • Tax Payer : Ginni Global Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Acknowledges technical snag in e-filing appeal; CIT(A) not justified in dismissing taxpayer's appeal

  • In Favour of Assessee
  • Citation Number : TS-274-ITAT-2019(Ahd)
  • Tax Payer : Atul Ltd