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Rulings ( 15481 results )

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High Court

HC:Reverses ITAT; Upholds taxability u/s. 41(1), cites liability ceased by 'efflux of time'

  • In Favour of Revenue
  • Citation Number : TS-173-HC-2019(MAD)
  • Tax Payer : Chakiat Agencies Pvt. Limited
High Court

HC:Rejects stamp-value based taxation u/s. 43CA pre-April'14 on Builder's inventory sale

  • In Favour of Assessee
  • Citation Number : TS-172-HC-2019(BOM)
  • Tax Payer : Zain Constructions
Income tax Appellate Tribunal

ITAT:Expats' salary & other costs recharge to Foreign Group Co. - FTS , not reimbursements

  • In Favour of Revenue
  • Citation Number : TS-171--2019(CHNY)
  • Tax Payer : Nippon Paint (India) Pvt.Ltd
Income tax Appellate Tribunal

ITAT:Sets-aside AO's order rejecting FMV, directs AO for DVO report

  • In Favour of Assessee
  • Citation Number : TS-169-ITAT-2019(CHANDI)
  • Tax Payer : Shri Dilpreet Singh
High Court

HC:Mere distribution of money to retiring partners upon Firm reconstitution, not transfer u/s. 45(4)

  • In Favour of Assessee
  • Citation Number : TS-168-HC-2019(BOM)
  • Tax Payer : Electroplast Engineers
High Court

HC:Upholds Sec. 80P deduction to co-op credit society; Distinguishes Citizens Society SC-ruling

  • In Favour of Assessee
  • Citation Number : TS-779-HC-2018(MAD)
  • Tax Payer : Ammapet Primary Agricultural Cooperative Bank Ltd
High Court

HC:Reverses ITAT; Subsidy from JV-partner for subscribing to JV share-capital - capital receipt

  • In Favour of Assessee
  • Citation Number : TS-167-HC-2019(MAD)
  • Tax Payer : Sundaram Finance Limited
High Court

HC:Confirms deletion of Rs. 2000 cr. share premium addition u/s. 68; Rejects Revenue's 'complex web of structures' plea

  • In Favour of Assessee
  • Citation Number : TS-166-HC-2019(BOM)
  • Tax Payer : Aditya Birla Telecom Ltd
Supreme Court

SC:Dismisses SLP against HC's denial to treat 'order granting early hearing' as 'administrative'

  • In Favour of Assessee
  • Citation Number : TS-165-SC-2019
  • Tax Payer : Radhika Roy
Income tax Appellate Tribunal

ITAT:Upholds fixed place PE, disagrees with earlier ruling; Grouting activity not 'construction'

  • In Favour of Revenue
  • Citation Number : TS-164-ITAT-2019(DEL)
  • Tax Payer : ULO Systems LLC
Supreme Court

SC:Dismisses SLP against HC's denial of 'retrospective' registration grant u/s. 12A to Kerala Cricket Association

  • In Favour of Revenue
  • Citation Number : TS-163-SC-2019
  • Tax Payer : Kerala Cricket Association
High Court

HC:Allows deduction u/s 42 to Oil Exploration Company for expenditure on surrender of contract

  • In Favour of Assessee
  • Citation Number : TS-162-HC-2019(BOM)
  • Tax Payer : Hindustan Oil Exploration Company Ltd
High Court

HC:Make My Trip not liable to deduct TDS u/s. 194H on payment gateway charges

  • In Favour of Assessee
  • Citation Number : TS-161-HC-2019(DEL)
  • Tax Payer : Make My Trip India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Limitation Act to aid taxpayer filing delayed appeal chasing 'wrong forum'

  • In Favour of Assessee
  • Citation Number : TS-160-ITAT-2019(HYD)
  • Tax Payer : R.A.K. Ceramics, UAE
High Court

HC:Dismisses Revenue's appeal on grounds urged for first time before Court

  • In Favour of Assessee
  • Citation Number : TS-159-HC-2019(UTT)
  • Tax Payer : Hyundai Heavy Industries Co. Ltd
High Court

HC:Upholds reopening to examine share premium receipt at 450 over face value

  • In Favour of Revenue
  • Citation Number : TS-158-HC-2019(DEL)
  • Tax Payer : Max Ventures Investments Holdings Pvt. Ltd
High Court

HC:TCS u/s. 206C applicable to Timber-traders; Upholds constitutional validity of 'buyer' definition

  • In Favour of Revenue
  • Citation Number : TS-157-HC-2019(CAL)
  • Tax Payer : Plymex Timber Pvt. Ltd. & Anr
Income tax Appellate Tribunal

ITAT:No Sec 36(1)(viii) deduction to bank on loans for purchase/construction of houses

  • In Favour of Assessee
  • Citation Number : TS-156-ITAT-2019(COCH)
  • Tax Payer : South Indian Bank Ltd
High Court

HC:Cost of acquisition of FCCB shares tagged to NSE closing price; Allows writ

  • In Favour of Assessee
  • Citation Number : TS-155-HC-2019(BOM)
  • Tax Payer : Kingfisher Capital CLO Ltd
High Court

HC:Rentals from letting-out shops in Mall, constitutes Builder's business income, not house-property

  • In Favour of Assessee
  • Citation Number : TS-154-HC-2019(KER)
  • Tax Payer : Oberon Edifices & Estates (P) Ltd