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Rulings ( 15481 results )

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Income tax Appellate Tribunal

ITAT:Magician-assessee's trick fails; Denies Sec. 80-RR deduction on 'gross foreign receipts'

  • In Favour of Revenue
  • Citation Number : TS-132-ITAT-2019(COCH)
  • Tax Payer : Prof. Gopinath Muthukad
High Court

HC:IT proceedings pendency cannot make mortgage creation void u/s. 281(1); Quashes TRO's attachment order

  • In Favour of Assessee
  • Citation Number : TS-778-HC-2018(AP)
  • Tax Payer : ICICI Bank Limited
Income tax Appellate Tribunal

ITAT:'Technical concept' consideration not capital receipt; Disregards agreement being a self-serving document

  • In Favour of Revenue
  • Citation Number : TS-131-ITAT-2019(Ahd)
  • Tax Payer : Ashish Tandon
Income tax Appellate Tribunal

ITAT:CIT(A) can't impose Rule 11UA when taxpayer 'substantiated' higher valuation u/s. 56(2)(viib) before AO

  • In Favour of Assessee
  • Citation Number : TS-130-ITAT-2019(DEL)
  • Tax Payer : India Today Online Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Deletes notional rentals addition on builder's unsold flats; 2017 amendment to Sec. 23 prospective

  • In Favour of Assessee
  • Citation Number : TS-129-ITAT-2019(Mum)
  • Tax Payer : Saranga Estates Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Option money for grant of 'first rights of stake purchase', not business income

  • In Favour of Assessee
  • Citation Number : TS-128-ITAT-2019(DEL)
  • Tax Payer : Dabur Invest Corp
High Court

HC:Rejects Aberdeen Funds' claim of carry-forward of losses incurred by its investment series (funds)

  • In Favour of Revenue
  • Citation Number : TS-127-HC-2019(BOM)
  • Tax Payer : Aberdeen Institutional Commingled Funds LLC
High Court

HC:Quashes re-opening on Cyprus-entity initiated based on subsequent year assessment

  • In Favour of Assessee
  • Citation Number : TS-126-HC-2019(BOM)
  • Tax Payer : Precilion Holdings Limited
Supreme Court

SC:Sets aside HC-order for failure to frame 'question of law' in Yes Bank's case

  • In Favour of Revenue
  • Citation Number : TS-125-SC-2019
  • Tax Payer : Yes Bank Ltd
Income tax Appellate Tribunal

ITAT:Rules each new film not akin to splitting/reconstruction of existing business u/s 80IA(2)

  • In Favour of Assessee
  • Citation Number : TS-124-ITAT-2019(CHNY)
  • Tax Payer : Shri. K T Kunjumon
Income tax Appellate Tribunal

ITAT:Allows Sec.10AA deduction on FD Interest placed as margin money

  • In Favour of Assessee
  • Citation Number : TS-123-ITAT-2019(Ahd)
  • Tax Payer : Zaveri & Co. Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Quashes over Rs.750 cr. assessment on Tata Sons, Addl. CIT lacked 'jurisdiction' to pass order u/s.143(3)

  • In Favour of Assessee
  • Citation Number : TS-122-ITAT-2019(Mum)
  • Tax Payer : Tata Sons Ltd
Income tax Appellate Tribunal

ITAT:Capital reserve created on Amalgamation, not 'revaluation reserve'; Deletes book profit adjustment

  • In Favour of Assessee
  • Citation Number : TS-121-ITAT-2019(DEL)
  • Tax Payer : Priapus Developers P. Ltd
High Court

HC: Situs of ITAT, not AO, relevant for determining HC jurisdiction; Sec. 127 inapplicable

  • In Favour of Assessee
  • Citation Number : TS-120-HC-2019(BOM)
  • Tax Payer : Sungard Solutions (I) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Upholds 'anonymous donation' taxability; Emphasizes on 'donor' capacity not just identity

  • In Favour of Revenue
  • Citation Number : TS-119-ITAT-2019(ASR)
  • Tax Payer : Sant Baba Bhag Singh
Income tax Appellate Tribunal

ITAT:Compensation for sub-tenancy surrender, taxable as 'capital gains', not IFOS

  • In Favour of Assessee
  • Citation Number : TS-118-ITAT-2019(Mum)
  • Tax Payer : Dr. Jayesh Keshrichand Shah
Supreme Court

SC:Striking-off Company's name by ROC, no ground for dismissing tax-appeal as 'infructuous'

  • In Favour of Both, Partially
  • Citation Number : TS-117-SC-2019
  • Tax Payer : Gopal Shri Scrips Pvt.Ltd
Income tax Appellate Tribunal

ITAT:Court induced adjournment mandates stay extension, notwithstanding Revenue reliance on SC ratio

  • In Favour of Assessee
  • Citation Number : TS-116-ITAT-2019(DEL)
  • Tax Payer : Sheela Foam Ltd
Supreme Court

SC:Dismisses Revenue's SLP challenging Sec. 194C TDS applicability on channel placement fees

  • In Favour of Assessee
  • Citation Number : TS-115-SC-2019
  • Tax Payer : Times Global Broadcasting Co. Ltd
Foreign Court

FC: Tax Court of Canada: Invokes SAAR; 'Tax reduction', main reason for appellant's separate existence

  • In Favour of Revenue
  • Citation Number : TS-847-FC-2019(CAN)
  • Tax Payer : Jencel Holdings Limited