Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15488 results )

Filters
Income tax Appellate Tribunal

ITAT: Hedging contracts with Banks, non-speculative; Allows deduction for premium & interest

  • In Favour of Assessee
  • Citation Number : TS-584-ITAT-2018(DEL)
  • Tax Payer : SC Johnson Products Pvt. Ltd
Income tax Appellate Tribunal

ITAT:'Line production' services for shooting 'Fear Factor' in South Africa, not FTS/royalty

  • In Favour of Assessee
  • Citation Number : TS-583-ITAT-2018(Mum)
  • Tax Payer : Endemol South Africa (Proprietary) Ltd
Income tax Appellate Tribunal

ITAT:Sec 40(a)(i) disallowance provision cannot be read into Mauritius treaty while computing PE profits

  • In Favour of Assessee
  • Citation Number : TS-582-ITAT-2018(DEL)
  • Tax Payer : Unocol Bharat Ltd
Income tax Appellate Tribunal

ITAT:Co-op. Society's rental income from mobile towers, house property income, not IFOS

  • In Favour of Assessee
  • Citation Number : TS-581-ITAT-2018(Mum)
  • Tax Payer : Kohinoor Industrial Premises Co– operative Society Ltd.
High Court

HC:Estates of ex-ruler assessable as HUF, not individual; Rule of 'primogeniture' inapplicable

  • In Favour of Assessee
  • Citation Number : TS-580-HC-2018(DEL)
  • Tax Payer : Bhawani Singhji
High Court

HC:Upholds penalty; Sale & lease back transaction, 'hurriedly planned act' to claim 100 depreciation

  • In Favour of Revenue
  • Citation Number : TS-579-HC-2018(MAD)
  • Tax Payer : Magna Credit & Financial Services Limited
Income tax Appellate Tribunal

ITAT:Deletes penalty levied for belated E-TDS returns filing; Grants immunity citing 'technical glitch'

  • In Favour of Assessee
  • Citation Number : TS-578-ITAT-2018(Mum)
  • Tax Payer : The Board of Control for Cricket in India
High Court

HC:Imposes Rs. 1.5 lakh cost on Revenue officer for raising demand without valid notice to assessee

  • In Favour of Assessee
  • Citation Number : TS-577-HC-2018(BOM)
  • Tax Payer : Nu-Tech Corporate Services Ltd
High Court

HC:CBDT instruction doesn't oust AO's discretion in stay matters; Allows taxpayer's writ

  • In Favour of Assessee
  • Citation Number : TS-576-HC-2018(MAD)
  • Tax Payer : Samms Juke Box
Income tax Appellate Tribunal

ITAT: Non-Construction of Residential House within 3 years of transfer cannot disentitle claim u/s 54F

  • In Favour of Assessee
  • Citation Number : TS-575-ITAT-2018(Ahd)
  • Tax Payer : Smt. Jagrutiben Harishkumar Chokshi
High Court

HC:Taxpayer entitled to pursue revision u/s. 264 after getting appeal dismissed as withdrawn

  • In Favour of Assessee
  • Citation Number : TS-574-HC-2018(MAD)
  • Tax Payer : Mr.Pallavarajha
Income tax Appellate Tribunal

ITAT:Finance Act 2016 amendment to Sec. 50C, retrospective ; Relies on Co-ordinate Bench

  • In Favour of Assessee
  • Citation Number : TS-573-ITAT-2018(Ahd)
  • Tax Payer : Rahul G. Patel
High Court

HC:Directs CBDT to respond on further due-date extension & Sec. 234A interest waiver

  • In Favour of Assessee
  • Citation Number : TS-572-HC-2018(RAJ)
  • Tax Payer : Rajasthan Tax Consultants Association
Income tax Appellate Tribunal

ITAT: Compensation received by developer for land-owner's breach of development agreement, a capital receipt

  • In Favour of Assessee
  • Citation Number : TS-571-ITAT-2018(Ahd)
  • Tax Payer : Bhojison Infrastructure Pvt. Ltd.
High Court

HC:Condemns Department for 'unpleasant state of affairs'; Calls for dedicated legal team

  • In Favour of Assessee
  • Citation Number : TS-570-HC-2018(BOM)
  • Tax Payer : Radan Multimedia Ltd
High Court

HC:Upholds prosecution proceedings initiation; Assessee to prove 'no willful default' during Trial

  • In Favour of Revenue
  • Citation Number : TS-569-HC-2018(J & K)
  • Tax Payer : Arun Arya
High Court

HC:Rejects petitioner's interim prayer for submitting returns without Sec. 234A interest payment

  • In Favour of Revenue
  • Citation Number : TS-568-HC-2018(KER)
  • Tax Payer : Hindu Economic Forum
Income tax Appellate Tribunal

ITAT:Allows expenses claim; Assessee demonstrated existence of intention” to continue business

  • In Favour of Assessee
  • Citation Number : TS-567-ITAT-2018(PUN)
  • Tax Payer : Mula Pravara Electric Co-op. Society Ltd
Income tax Appellate Tribunal

ITAT:Criticizes high-pitched assessment without considering records; Deletes Sec 69 addition regarding partner's profit share

  • In Favour of Assessee
  • Citation Number : TS-565-ITAT-2018(Mum)
  • Tax Payer : Hrishikesh D. Pai
Income tax Appellate Tribunal

ITAT:Denies exemption u/s 54/54F on 'two' non-adjacent residential flats

  • In Favour of Revenue
  • Citation Number : TS-564-ITAT-2018(DEL)
  • Tax Payer : Kamala Ajmera