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Rulings ( 15488 results )

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High Court

HC:Madras HC follows Gujarat & Kerala; Belated Employees' contribution to PF/ESI not deductible

  • In Favour of Revenue
  • Citation Number : TS-629-HC-2018(MAD)
  • Tax Payer : Unifac Management Services (India) Private Ltd.
Income tax Appellate Tribunal

ITAT:Deletes Sec 68 addition representing excess price over DCF-Valuation, 'nature & source' established

  • In Favour of Assessee
  • Citation Number : TS-628-ITAT-2018(Mum)
  • Tax Payer : Varsity Education Management Pvt. Ltd
High Court

HC:Reverses ITAT, grants Sec 80HHB benefit; Assessee's foreign project, not repair & maintenance work

  • In Favour of Assessee
  • Citation Number : TS-627-HC-2018(MAD)
  • Tax Payer : SPIC Jel Engineering
Income tax Appellate Tribunal

ITAT:Rejects couching of 'compulsory' capitation fee as voluntary donation ; Cancels charitable registration

  • In Favour of Revenue
  • Citation Number : TS-625-ITAT-2018(JPR)
  • Tax Payer : Indian Medical Trust
Income tax Appellate Tribunal

ITAT:Allows assessee's exemption u/s 54F on capital gains arising from sale of depreciable asset

  • In Favour of Assessee
  • Citation Number : TS-624-ITAT-2018(Ahd)
  • Tax Payer : Shrawankumar G. Jain
Income tax Appellate Tribunal

ITAT:Web hosting charges paid to Amazon Web Services, not royalty under DTAA

  • In Favour of Assessee
  • Citation Number : TS-623-ITAT-2018(PUN)
  • Tax Payer : EPRSS Prepaid Recharge Services India P. Ltd
High Court

HC:TDS u/s 195 inapplicable on commission to non-resident agents despite some sale happened in India

  • In Favour of Assessee
  • Citation Number : TS-622-HC-2018(GUJ)
  • Tax Payer : FERROMATIC MILACRON INDIA PVT. LTD
High Court

HC:Entering into JDA cannot make vacant land 'business asset'; Upholds wealth-tax levy

  • In Favour of Revenue
  • Citation Number : TS-621-HC-2018(AP)
  • Tax Payer : Devineni Avinash
High Court

HC:Directs ITAT to dispose MAs in the order in which they are instituted/filed

  • In Favour of Assessee
  • Citation Number : TS-620-HC-2018(BOM)
  • Tax Payer : Lupin Investments Pvt. Ltd
High Court

HC:Lays down principles on interest allowability u/s. 36(1)(iii), AO wrongly interpreted S.A Builders case (SC)

  • In Favour of Assessee
  • Citation Number : TS-619-HC-2018(DEL)
  • Tax Payer : Basti Sugar Mills Company Limited
Income tax Appellate Tribunal

ITAT:Payment to Swedish co. for software up-gradation not FTS/royalty

  • In Favour of Assessee
  • Citation Number : TS-618-ITAT-2018(PUN)
  • Tax Payer : Sandvik System Development AB
Income tax Appellate Tribunal

ITAT:Allows dealer's warranty provisioning claim for MIG aircraft failure, supplied by Russian co.

  • In Favour of Assessee
  • Citation Number : TS-617-ITAT-2018(PUN)
  • Tax Payer : Indo Russian Aviation Ltd.
Income tax Appellate Tribunal

ITAT: Directs 'objective' evaluation of share valuation report for examining taxability u/s 56(2)(viib)

  • In Favour of Both, Partially
  • Citation Number : TS-616-ITAT-2018(DEL)
  • Tax Payer : Stryton Exim India Pvt Ltd
Supreme Court

SC:Dismisses SLP against HC-order holding compensation for 'ROFR' breach as capital receipt

  • In Favour of Assessee
  • Citation Number : TS-615-SC-2018
  • Tax Payer : PARLE BOTTLING PVT. LTD
Income tax Appellate Tribunal

ITAT:Rejects commercial expediency plea for software sale without mark-up, cites BEPS concern

  • In Favour of Revenue
  • Citation Number : TS-614-ITAT-2018(Mum)
  • Tax Payer : eBaotech India Pvt. Ltd.
High Court

HC:Expenditure on allied objects having nexus with predominant activity cannot disentitle benefit u/s 10(23C)

  • In Favour of Assessee
  • Citation Number : TS-613-HC-2018(MAD)
  • Tax Payer : Sri Sai Educational Trust
Income tax Appellate Tribunal

ITAT:Redemption of mutual fund units, taxable as 'capital gains' and not 'business income'

  • In Favour of Assessee
  • Citation Number : TS-612-ITAT-2018(DEL)
  • Tax Payer : Wig Investment
Income tax Appellate Tribunal

ITAT:Compensation to subsidiaries towards reimbursement of loss on mortgaged shares, deductible expenditure

  • In Favour of Assessee
  • Citation Number : TS-611-ITAT-2018(Mum)
  • Tax Payer : Mafatlal Industries Limited
Income tax Appellate Tribunal

ITAT:Tata Sky's discount on sale of set-top boxes to distributors not commission u/s 194H

  • In Favour of Assessee
  • Citation Number : TS-610-ITAT-2018(Mum)
  • Tax Payer : Tata Sky Limited
Income tax Appellate Tribunal

ITAT:Penalty for encroachment of mining area, compensatory in nature; Grants deduction u/s. 37

  • In Favour of Assessee
  • Citation Number : TS-609-ITAT-2018(HYD)
  • Tax Payer : NMDC Limited