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Rulings ( 15482 results )

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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
Supreme Court

SC:Dismisses SLP; HC rejected assessee's 'retrospective' interest plea u/s. 244A(1A)

  • In Favour of Revenue
  • Citation Number : TS-96-SC-2019
  • Tax Payer : Nima Specific Family Trust
Income tax Appellate Tribunal

ITAT:Allows Cable operator's depreciation claim on 'Network Rights' treating it as 'goodwill'

  • In Favour of Assessee
  • Citation Number : TS-95-ITAT-2019(HYD)
  • Tax Payer : Apna Incable Broad Band Services Private Ltd
Supreme Court

SC:HC's order bereft of 'reasoning', suffers from jurisdictional errors; Remands matter

  • In Favour of Revenue
  • Citation Number : TS-94-SC-2019
  • Tax Payer : Rashtradoot (HUF)
Income tax Appellate Tribunal

ITAT:Share-allotment date, not share-application, relevant for angel tax trigger u/s. 56(2)(viib)

  • In Favour of Both, Partially
  • Citation Number : TS-93-ITAT-2019(DEL)
  • Tax Payer : Cimex Land and Housing Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Discards DCF valuation for Sec.56(2)(viib) purposes as actuals 'long long away' from projections

  • In Favour of Revenue
  • Citation Number : TS-92-ITAT-2019(Bang)
  • Tax Payer : TUV Rheinland NIFE Academy Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Disallows co-op. society's contribution to education fund under Karnataka Co-operative Societies Act

  • In Favour of Revenue
  • Citation Number : TS-91-ITAT-2019(Bang)
  • Tax Payer : Tumkur DCC Bank Ltd
High Court

HC:Assessment notices not duly served where postal endorsements read as not known” & abolished”

  • In Favour of Assessee
  • Citation Number : TS-90-HC-2019(KER)
  • Tax Payer : P.N.Krishnakumar
Supreme Court

SC:Dismisses SLP against HC quashing re-assessment based on 'Factual error' pointed out by Audit party

  • In Favour of Assessee
  • Citation Number : TS-89-SC-2019
  • Tax Payer : FIS Global Business Solutions India Pvt. Ltd
High Court

HC:AO must examine 'trinity' factors while exercising discretion in stay matters

  • In Favour of Assessee
  • Citation Number : TS-88-HC-2019(MAD)
  • Tax Payer : Mrs.Kannammal
Income tax Appellate Tribunal

ITAT:Allows deduction for CSR-expenses pre-April'15; Holds Explanation 2 to Sec.37, prospective

  • In Favour of Assessee
  • Citation Number : TS-87-ITAT-2019(DEL)
  • Tax Payer : The National Small Industries Corp Ltd
Supreme Court

SC:Ex-Chairman's 'health ailments' sufficient cause for condoning over 200-days appeal filing delay

  • In Favour of Assessee
  • Citation Number : TS-86-SC-2019
  • Tax Payer : Aakash Lavlesh Leisure Pvt. Ltd
Supreme Court

SC:Reverses HC-order; Interest conversion into loan not 'actual payment', upholds Sec.43B disallowance

  • In Favour of Revenue
  • Citation Number : TS-85-SC-2019
  • Tax Payer : Gujarat Cypromet Ltd
Income tax Appellate Tribunal

ITAT:Territorial nexus must for Sec 9 taxability; Restores profit attribution of agency-commission

  • In Favour of Both, Partially
  • Citation Number : TS-84-ITAT-2019(Mum)
  • Tax Payer : Fox International Channel Asia Pacific Ltd
Income tax Appellate Tribunal

ITAT:Subsidy for reimbursement of interest to catalyse textile industry - capital receipt

  • In Favour of Assessee
  • Citation Number : TS-83-ITAT-2019(Ahd)
  • Tax Payer : Jindal Worldwide Limited
Income tax Appellate Tribunal

ITAT:Upholds addition u/s.69 for cash deposited in 'bits & pieces', alleged as gift from 'in-laws'

  • In Favour of Revenue
  • Citation Number : TS-82-ITAT-2019(PUN)
  • Tax Payer : Mrs. Nishigandha Vishwas Kulkarni
Supreme Court

SC:Condones Revenue's delay of 290 days caused due to non-communication by Standing Counsel

  • In Favour of Assessee
  • Citation Number : TS-81-SC-2019
  • Tax Payer : Jogia Properties Ltd
Income tax Appellate Tribunal

ITAT:Deletes Rs. 47,000 cr. addition relating Aamby Valley's amalgamation scheme; Sec. 47(vii) amendment, retrospective

  • In Favour of Both, Partially
  • Citation Number : TS-80-ITAT-2019(DEL)
  • Tax Payer : Aamby Valley Ltd
Income tax Appellate Tribunal

ITAT:Dismisses Revenue's Miscellaneous Application (MA) in Google Ireland's case

  • In Favour of Assessee
  • Citation Number : TS-79-ITAT-2019(Bang)
  • Tax Payer : Google Ireland Ltd
High Court

HC:CIT can't invoke Sec. 263 on different aspect of same issue concluded by CIT(A)

  • In Favour of Assessee
  • Citation Number : TS-78-HC-2019(GAUH)
  • Tax Payer : Oil India Ltd