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Rulings ( 15488 results )

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Supreme Court

SC:Dismisses Revenue's SLP against HC allowing sec.10B deduction despite processing iron-ore outside EOU

  • In Favour of Assessee
  • Citation Number : TS-673-SC-2018
  • Tax Payer : Lakshminarayana Mining Company
High Court

HC: Upholds penalty levy u/s. 271C on deductor-Bank despite TDS deducted & deposited before year closing

  • In Favour of Revenue
  • Citation Number : TS-672-HC-2018(ALL)
  • Tax Payer : Union Bank Of India Ada Branch Jaipur House Agra
Income tax Appellate Tribunal

ITAT:ONGC's 'membership-cum-license' fees payment not royalty under Indo-Canada DTAA

  • In Favour of Assessee
  • Citation Number : TS-671-ITAT-2018(DEL)
  • Tax Payer : ONGC as representative Assessee of Computer Modelling Group of Canada
Income tax Appellate Tribunal

ITAT:NRI's Swiss bank deposits, non-taxable sans AO establishing nexus with India sourced income

  • In Favour of Assessee
  • Citation Number : TS-670-ITAT-2018(Mum)
  • Tax Payer : Hemant Mansukhlal Pandya
Income tax Appellate Tribunal

ITAT:No 'aerial measurement' for determining 'agricultural land' pre-April'14; Sec. 2(14)(iii)(b) substitution, prospective

  • In Favour of Assessee
  • Citation Number : TS-669-ITAT-2018(Bang)
  • Tax Payer : Mr.Seetharaman, Mr.Jayaram, Mr. Anandaram, Mr.Janakiram and Mr. Kodandaram
High Court

HC:Upholds ITAT; Undertaking's Sec. 10B claim not affected by change in ownership / merger

  • In Favour of Assessee
  • Citation Number : TS-668-HC-2018(KAR)
  • Tax Payer : Trident Minerals
Income tax Appellate Tribunal

ITAT:Deletes Rs.598 Cr. addition; Hefty share-premium no ground to doubt transaction genuineness u/s. 68

  • In Favour of Assessee
  • Citation Number : TS-667-ITAT-2018(Mum)
  • Tax Payer : Piramal Realty Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Dismisses cross-objection as issue not agitated before lower authorities

  • In Favour of Both, Partially
  • Citation Number : TS-666-ITAT-2018(DEL)
  • Tax Payer : Modern Home Care Products Ltd
Income tax Appellate Tribunal

ITAT:Compensation received by Sushmita Sen for allegedly being sexually harassed, not taxable

  • In Favour of Assessee
  • Citation Number : TS-665-ITAT-2018(Mum)
  • Tax Payer : Sushmita Sen
Income tax Appellate Tribunal

ITAT:Interest earned on FD's pledged for promoting business of group-companies, assessable as Business Income

  • In Favour of Assessee
  • Citation Number : TS-664-ITAT-2018(DEL)
  • Tax Payer : Hightech Marine Services Pvt. Ltd
Foreign Court

FC: South African SC : Sasol's crude oil procurement activities not 'simulated' to avoid CFC rules

  • In Favour of Assessee
  • Citation Number : TS-785-FC-2018(SAFR)
  • Tax Payer : Sasol Oil Proprietary Limited
Income tax Appellate Tribunal

ITAT:Deletes addition of notional interest under book profits, quashes order u/s 263

  • In Favour of Assessee
  • Citation Number : TS-663-ITAT-2018(Mum)
  • Tax Payer : Tata Realty and Infrastructure Limited
Income tax Appellate Tribunal

ITAT:Upholds reassessment absent assessee's HO expense apportionment disclosure for Sec 80IA computation

  • In Favour of Both, Partially
  • Citation Number : TS-662-ITAT-2018(JPR)
  • Tax Payer : Rajasthan State Mines & Minerals Ltd
Supreme Court

SC:Dismisses SLP against grant of Sec. 10(23C) benefit on satellite schools franchisee fees

  • In Favour of Assessee
  • Citation Number : TS-661-SC-2018
  • Tax Payer : THE DELHI PUBLIC SCHOOLS SOCIETY
Supreme Court

SC:Dismisses SLP against HC order rejecting TDS applicability on Hockey World Cup reimbursements

  • In Favour of Assessee
  • Citation Number : TS-660-SC-2018
  • Tax Payer : Organizing Committee Hero Honda FIH World Cup
Income tax Appellate Tribunal

ITAT:Preference shares conversion into equity, not 'transfer' ; Deletes LTCG addition

  • In Favour of Assessee
  • Citation Number : TS-659-ITAT-2018(Mum)
  • Tax Payer : Periar Trading Company Private Limited
High Court

HC: Quashes Black Money law prosecution against Chidambaram family, cites revised return disclosure

  • In Favour of Assessee
  • Citation Number : TS-658-HC-2018(MAD)
  • Tax Payer : Karti P Chidambaram, Srinidhi Karti Chidambaram, Nalini Chidambaram
Income tax Appellate Tribunal

ITAT:Rentals from Leasing of Warehouse constitutes House-property income

  • In Favour of Revenue
  • Citation Number : TS-657-ITAT-2018(DEL)
  • Tax Payer : NEW HORIZON LOGIWARE (P) LTD
High Court

HC:Rejects assessee's 'retrospective' interest plea, but orders 'cost' for Revenue's appeal effect delay

  • In Favour of Both, Partially
  • Citation Number : TS-656-HC-2018(GUJ)
  • Tax Payer : Nima Specific Family Trust
Income tax Appellate Tribunal

ITAT:Disallows IPL sponsorship fees; No 'advertisement benefit' by displaying group logo

  • In Favour of Revenue
  • Citation Number : TS-655-ITAT-2018(Bang)
  • Tax Payer : GMR Projects P. Ltd