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Rulings ( 15481 results )

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High Court

HC:Upholds special audit initiation on Multi Commodity Exchange; Cites widened scope of Sec. 142(2A)

  • In Favour of Revenue
  • Citation Number : TS-114-HC-2019(BOM)
  • Tax Payer : Multi Commodity Exchange of India
High Court

HC:Settlement Commission cannot give retrospective effect to order invalidating settlement application

  • In Favour of Both, Partially
  • Citation Number : TS-113-HC-2019(BOM)
  • Tax Payer : Income Tax Settlement Commission
High Court

HC:Classifies Bank as 'industrial undertaking'; Allows amortization of share-issue expenses u/s. 35D

  • In Favour of Assessee
  • Citation Number : TS-777-HC-2018(KER)
  • Tax Payer : Dhanalakshmi Bank Ltd
Supreme Court

SC:Dismisses SLP; Waiver of loan obtained for funding operations - capital-receipt not taxable u/s 41(1)

  • In Favour of Assessee
  • Citation Number : TS-112-SC-2019
  • Tax Payer : Compaq Electric Ltd
Income tax Appellate Tribunal

ITAT:High premium charged by assessee no ground for making addition u/s 68

  • In Favour of Assessee
  • Citation Number : TS-111-ITAT-2019(Mum)
  • Tax Payer : Realty Check Properties Pvt. Ltd
Income tax Appellate Tribunal

ITAT:No Sec. 68 addition for share premium charged in excess of FMV valuation as per Rule 11UA

  • In Favour of Assessee
  • Citation Number : TS-110-ITAT-2019(Mum)
  • Tax Payer : Chiripal Poly Films Ltd
Supreme Court

SC:Expunges HC's adverse direction imposing cost on IRS officer, calls it 'wholly unnecessary'

  • In Favour of Both, Partially
  • Citation Number : TS-109-SC-2019
  • Tax Payer : Nu Tech Corporate Service Ltd. & Ors
Supreme Court

SC: Rules on deductibility of 'excessive' sugarcane purchase price paid by sugar manufacturers

  • In Favour of Both, Partially
  • Citation Number : TS-108-SC-2019
  • Tax Payer : Tasgaon Taluka S.S.K.Ltd
Supreme Court

SC:Directs Settlement Commission to re-decide interest waiver issue considering Ghaswala & Brij Lal ruling

  • In Favour of Both, Partially
  • Citation Number : TS-107-SC-2019
  • Tax Payer : Kakadia Builders Pvt. Ltd. & Anr
Supreme Court

SC: Restores AO's order on share premium addition u/s. 68; Emphasizes on thorough scrutiny in 'Private placements'

  • In Favour of Revenue
  • Citation Number : TS-106-SC-2019
  • Tax Payer : NRA Iron & Steel Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Deletes Sec.69 addition; Transaction between JV-partners can't be considered on commercial basis

  • In Favour of Assessee
  • Citation Number : TS-105-ITAT-2019(HYD)
  • Tax Payer : Maytas – CTR (JV)
Income tax Appellate Tribunal

ITAT:UAE Co.'s management fees constitutes 'business income' absent specific FTS-article; Directs PE examination

  • In Favour of Assessee
  • Citation Number : TS-104-ITAT-2019(Bang)
  • Tax Payer : ABB Industries FZE
Income tax Appellate Tribunal

ITAT:Rejects paper loss generation plea, allows STCL set-off against strategic sale gains

  • In Favour of Assessee
  • Citation Number : TS-103-ITAT-2019(Mum)
  • Tax Payer : Asianet TV Holdings Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Accords 'pass-through' status to HDFC Property Fund; Grants Rs. 264 cr. VCF exemption u/s. 10(23FB)

  • In Favour of Assessee
  • Citation Number : TS-102-ITAT-2019(Mum)
  • Tax Payer : HDFC Property Fund
Income tax Appellate Tribunal

ITAT:Taxpayer not clean bowled; Expenses on IPL tickets for customers deductible u/s 37

  • In Favour of Both, Partially
  • Citation Number : TS-101-ITAT-2019(HYD)
  • Tax Payer : EPE Process Filters & Accumulators Pvt Ltd
Supreme Court

SC:Larger Bench-Rules in assessee's favour on Sec. 80HH issue; 'Profits & gains' not synonymous with 'income'

  • In Favour of Assessee
  • Citation Number : TS-100-SC-2019
  • Tax Payer : Vijay Industries
High Court

HC:Imposes cost on assessee for indulging in 'Forum-shopping'; Allows Revenue's writ

  • In Favour of Revenue
  • Citation Number : TS-99-HC-2019(DEL)
  • Tax Payer : N.R. Portfolio Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Allows Revenue's MA; Recalls earlier order granting Sec. 80-IB benefit despite belated return filing

  • In Favour of Assessee
  • Citation Number : TS-98-ITAT-2019(PUN)
  • Tax Payer : Anand Shelters
High Court

HC:Mere 'individual' asset-valuation cannot reject 'Slump-sale' basis for sale of CRM division

  • In Favour of Assessee
  • Citation Number : TS-97-HC-2019(BOM)
  • Tax Payer : Jindal Steel & Alloys Ltd
High Court

HC:Upholds ITAT; Non-compete fees paid to employees is revenue expense

  • In Favour of Assessee
  • Citation Number : TS-776-HC-2018(P & H)
  • Tax Payer : Max India Limited