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Rulings ( 15488 results )

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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
Income tax Appellate Tribunal

ITAT:CIT(A) obliged to dispose case on merits u/s 250(6), despite non-prosecution by assessee

  • In Favour of Assessee
  • Citation Number : TS-77-ITAT-2019(Mum)
  • Tax Payer : Ketul Chem Private Ltd
Income tax Appellate Tribunal

ITAT:'Make available' condition relevant for supply of design/drawing; Applies 'ejusdem generis'

  • In Favour of Assessee
  • Citation Number : TS-76-ITAT-2019(Mum)
  • Tax Payer : Buro Happold Limited
Supreme Court

SC:Copy of SC judgment approving multiple 'initial AYs' u/s. 80-IC for 'substantial expansion'

  • In Favour of Assessee
  • Citation Number : TS-75-SC-2019
  • Tax Payer : Aarham Softronics
Income tax Appellate Tribunal

ITAT:No further profit attribution to Indian agency PE where commission on arm's length

  • In Favour of Assessee
  • Citation Number : TS-74-ITAT-2019(Mum)
  • Tax Payer : Hempel Singapore Pte Ltd
High Court

HC:Allows client's loss to intermediary-Bank for safeguarding its reputation, despite no contractual liability

  • In Favour of Assessee
  • Citation Number : TS-73-HC-2019(BOM)
  • Tax Payer : Hongkong and Shanghai Banking Corporation Ltd
Income tax Appellate Tribunal

ITAT:Allows 10AA deduction on interest on FDRs kept as margin money

  • In Favour of Assessee
  • Citation Number : TS-72-ITAT-2019(Ahd)
  • Tax Payer : Priyal International Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Advance lump-sum lease rental taxable over lease period on discounted value basis

  • In Favour of Both, Partially
  • Citation Number : TS-71-ITAT-2019(Bang)
  • Tax Payer : Sahakari Sakkare Karkhane Niyamith
Income tax Appellate Tribunal

ITAT:Non-raising of invoices can't postpone revenue recognition once contract entered with clients

  • In Favour of Revenue
  • Citation Number : TS-69-ITAT-2019(Bang)
  • Tax Payer : Optum Health & Technology (India) Pvt. Ltd
Supreme Court

SC:Counsel's outstation visit no ground to seek adjournment; Dismisses appeal for non-prosecution

  • In Favour of Revenue
  • Citation Number : TS-68-SC-2019
  • Tax Payer : Ram Siromani Tripathi & Ors
Income tax Appellate Tribunal

ITAT:'Bonafide belief' valid reason for TDS non-deduction on salary; Rejects Revenue's Ely Lilly reliance

  • In Favour of Assessee
  • Citation Number : TS-67-ITAT-2019(Bang)
  • Tax Payer : Karnataka Power Transmission Corporation Ltd
Income tax Appellate Tribunal

ITAT:Quashes time-barred assessment; Refuses special-audit period exclusion citing AO's non-application of mind

  • In Favour of Assessee
  • Citation Number : TS-66-ITAT-2019(DEL)
  • Tax Payer : Consulting Engineering Services India Pvt. Ltd
High Court

HC:Upholds reopening beyond 4 years; Additional material indicates lack of true disclosure

  • In Favour of Revenue
  • Citation Number : TS-65-HC-2019(BOM)
  • Tax Payer : Kalsha Builders Pvt Ltd
High Court

HC: Upholds initiation of Black Money Act prosecution regarding undisclosed 'inherited' foreign bank accounts

  • In Favour of Revenue
  • Citation Number : TS-64-HC-2019(CAL)
  • Tax Payer : Shrivardhan Mohta
Income tax Appellate Tribunal

ITAT:Fresh evidence after passing ITAT order not ground to entertain miscellaneous petition

  • In Favour of Assessee
  • Citation Number : TS-63-ITAT-2019(Mum)
  • Tax Payer : Acme Dwellers Pvt Ltd