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Rulings ( 15481 results )

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High Court

HC:Upholds ITAT order; Treats assessee-trust - 'revocable', accepts taxation in beneficiaries' hands

  • In Favour of Assessee
  • Citation Number : TS-255-HC-2019(MAD)
  • Tax Payer : Tamilnadu Urban Development Fund
High Court

HC:Overrules ITAT for incorrect application of Maersk ratio on Sec. 234B interest levy

  • In Favour of Both, Partially
  • Citation Number : TS-254-HC-2019(UTT)
  • Tax Payer : GIL Mauritius Holding Ltd
High Court

HC:Allows revised return filed beyond Sec. 139(5) timeline, pursuant to NCLT approved amalgamation scheme

  • In Favour of Assessee
  • Citation Number : TS-253-HC-2019(MAD)
  • Tax Payer : Dalmia Power Limited
Income tax Appellate Tribunal

ITAT:Export commission constitutes FTS as foreign agents engaged in 'quality check'

  • In Favour of Revenue
  • Citation Number : TS-252-ITAT-2019(Bang)
  • Tax Payer : Hical Infra Private Limited
Income tax Appellate Tribunal

ITAT:Holding period for shares allotted in BSE pursuant to demutualization would include membership-card holding period

  • In Favour of Assessee
  • Citation Number : TS-251-ITAT-2019(Kol)
  • Tax Payer : R.M. Share Trading Pvt. Ltd
High Court

HC:Quashes Sec. 197 order denying Mauritius DTAA benefit, leaves window open for Revenue

  • In Favour of Assessee
  • Citation Number : TS-250-HC-2019(BOM)
  • Tax Payer : Indostar Capital
High Court

HC:Upholds ITAT order approving PSM approach for NR's TV channel distribution revenue

  • In Favour of Assessee
  • Citation Number : TS-249-HC-2019(BOM)
  • Tax Payer : Fox Networks Group Asia Pacific Limited
Income tax Appellate Tribunal

ITAT:Mere common management does not disentitle new EOU from Sec.10B deduction

  • In Favour of Assessee
  • Citation Number : TS-248-ITAT-2019(DEL)
  • Tax Payer : GE Motors India Pvt. Ltd
Supreme Court

SC:Sets aside HC-order for failure to frame 'question of law'; Follows recent co-ordinate bench ruling

  • In Favour of Both, Partially
  • Citation Number : TS-247-SC-2019
  • Tax Payer : Ryatar Sahakari Sakkarre Karkhane Niyamit
Income tax Appellate Tribunal

ITAT:No TDS on subscription charges for the software under India-USA DTAA, deletes disallowance

  • In Favour of Assessee
  • Citation Number : TS-246-ITAT-2019(Bang)
  • Tax Payer : Microfinish Pumps Private Limited
Income tax Appellate Tribunal

ITAT:Allows depreciation on customer relationship right treating as goodwill

  • In Favour of Assessee
  • Citation Number : TS-245-ITAT-2019(Bang)
  • Tax Payer : Incap Manufacturing Service Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Upholds Sec.69A addition towards bogus LTCG; Taxpayer's documentation, a mere 'smoke screen'

  • In Favour of Revenue
  • Citation Number : TS-244-ITAT-2019(DEL)
  • Tax Payer : Pooja Ajmani
Income tax Appellate Tribunal

ITAT:Builder's stock-in-trade excluded from Sec. 56(2)(vii)(b) clutches regarding property receipt for inadequate consideration

  • In Favour of Both, Partially
  • Citation Number : TS-243-ITAT-2019(JPR)
  • Tax Payer : Shri Satendra koushik
High Court

HC:Directs expeditious release of Vodafone Idea's refund; System lapse in rectifying TDS mismatch irrelevant

  • In Favour of Assessee
  • Citation Number : TS-242-HC-2019(BOM)
  • Tax Payer : Vodafone Idea Limited
Income tax Appellate Tribunal

ITAT:Allows excess remuneration paid to partners u/s.40(b) pursuant to 'unregistered' supplementary deed

  • In Favour of Assessee
  • Citation Number : TS-241-ITAT-2019(DEL)
  • Tax Payer : Saxon Fluid Sealing Devices
High Court

HC:Expresses anguish at ITAT upholding dubious penalty levy, suspects 'coercion' by Department

  • In Favour of Assessee
  • Citation Number : TS-240-HC-2019(MAD)
  • Tax Payer : Sri K.Devakar
Income tax Appellate Tribunal

ITAT:Disallows interest cost u/s 36(1)(iii) to builder, seeks claim as per percentage-completion method

  • In Favour of Revenue
  • Citation Number : TS-239-ITAT-2019(JPR)
  • Tax Payer : Shri Khatu Shyam Builders
High Court

HC:MAT inapplicable to banking companies prior to AY 2013-14; Holds 2012 amendment prospective

  • In Favour of Assessee
  • Citation Number : TS-238-HC-2019(BOM)
  • Tax Payer : Union Bank of India
Income tax Appellate Tribunal

ITAT:'Processing and raising' of Tea plantation, mandatory for Sec. 80IC deduction; Denies taxpayer's claim

  • In Favour of Revenue
  • Citation Number : TS-237-ITAT-2019(Kol)
  • Tax Payer : Bisseswarlall Mannalal& Sons
High Court

HC:Payment for TV channels distribution rights, not royalty for 'use of copyright'

  • In Favour of Assessee
  • Citation Number : TS-236-HC-2019(BOM)
  • Tax Payer : MSM Satellite (Singapore) Pte. Ltd