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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:No penalty on alleged 'kickbacks' under Volcker report; Highlights non-bindingness of UN resolution

  • In Favour of Assessee
  • Citation Number : TS-563-ITAT-2018(PUN)
  • Tax Payer : Kirloskar Brothers Limited
High Court

HC: Deletes penalty levy on infrastructure co. claiming depreciation on highway project cost

  • In Favour of Revenue
  • Citation Number : TS-562-HC-2018(DEL)
  • Tax Payer : ORIENTAL PATHWAYS ( NAGPUR) PVT. LTD
High Court

HC:Holds PILCOM as agent of foreign Cricket Boards regarding 1996 World Cup receipts

  • In Favour of Revenue
  • Citation Number : TS-561-HC-2018(CAL)
  • Tax Payer : Board of Control for Cricket in Sri Lanka & Ors
High Court

HC:Upholds CIT's revision, disallows hawala purchases based on VAT Dept info

  • In Favour of Revenue
  • Citation Number : TS-560-HC-2018(BOM)
  • Tax Payer : Shoreline Hotel Private Limited
Income tax Appellate Tribunal

ITAT:Grants pro-rata Sec. 80IB benefit as conditions violated only with respect to 2 flats

  • In Favour of Assessee
  • Citation Number : TS-559-ITAT-2018(PUN)
  • Tax Payer : Namrata Developers
Supreme Court

SC:Dismisses SLP against Manjula Shah ruling on indexation benefit, cites low tax effect

  • In Favour of Assessee
  • Citation Number : TS-558-SC-2018
  • Tax Payer : Manjula J. Shah
Foreign Court

FC: Canadian Tax Court : Rejects GAAR invocation, allows capital-gains exemption under Canada- Luxembourg treaty

  • In Favour of Assessee
  • Citation Number : TS-783-FC-2018(CAN)
  • Tax Payer : Alta Energy Luxembourg S.A.R.L.
Supreme Court

SC:Constitution Bench: Sec. 139AA meets 'triple test' of right to privacy; Upholds constitutional validity

  • In Favour of Both, Partially
  • Citation Number : TS-556-SC-2018
  • Tax Payer : JUSTICE K. S. PUTTASWAMY (RETD.) AND ANOTHER
High Court

HC:Explains income diversion vs. application; Diverting major liquor profits to DIAGEO constitutes BEPS

  • In Favour of Revenue
  • Citation Number : TS-555-HC-2018(KAR)
  • Tax Payer : Chamundi Winery and Distillery
High Court

HC:Amount remaining with agent after dispute settlement with principal, taxable trading receipt

  • In Favour of Revenue
  • Citation Number : TS-554-HC-2018(KER)
  • Tax Payer : NORTRANS MARINE SERVICES PVT. LTD
Income tax Appellate Tribunal

ITAT:Denies commodity derivative loss set-off against normal business income pre-2014

  • In Favour of Revenue
  • Citation Number : TS-553-ITAT-2018(JPR)
  • Tax Payer : Manjeet Singh Duggal
Income tax Appellate Tribunal

ITAT:Interprets 'may' u/s 50C(2); No discretion to AO on referring valuation to DVO

  • In Favour of Assessee
  • Citation Number : TS-552-ITAT-2018(CHNY)
  • Tax Payer : Smt. Kalavathy Sundaram
High Court

HC:Quashes ITSC order rejecting settlement application, as 'prima facie' findings based on surmise

  • In Favour of Assessee
  • Citation Number : TS-551-HC-2018(DEL)
  • Tax Payer : R.T. INDUSTRIES & ORS
High Court

HC:Upholds suppressed sales addition, 'security deposit' plea mere device to defer tax liability

  • In Favour of Both, Partially
  • Citation Number : TS-550-HC-2018(DEL)
  • Tax Payer : ANSAL PROPERTIES AND INDUSTRIES
High Court

HC:Upholds re-opening as Samsung failed to disclose FTS/royalty income; Tax deduction irrelevant

  • In Favour of Revenue
  • Citation Number : TS-549-HC-2018(DEL)
  • Tax Payer : SAMSUNG ELECTRONICS CO. LTD
High Court

HC:Settlement application allowed 'to be proceeded with' no bar from criminal proceedings initiation

  • In Favour of Revenue
  • Citation Number : TS-548-HC-2018(DEL)
  • Tax Payer : ADITYA SHARMA
High Court

HC:Deletes deemed dividend addition; RBI's 'substantiality test' for money lending business irrelevant

  • In Favour of Assessee
  • Citation Number : TS-547-HC-2018(DEL)
  • Tax Payer : BHARAT HOTELS LTD.
High Court

HC:Calculates compounding fee 100 of 'tax' evaded, not on income addition

  • In Favour of Assessee
  • Citation Number : TS-546-HC-2018(GUJ)
  • Tax Payer : SUPERNOVA SYSTEM PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT:Allows provision for 'retrospective' price reduction on set top boxes

  • In Favour of Assessee
  • Citation Number : TS-545-ITAT-2018(DEL)
  • Tax Payer : Thomson Holdings (India) Ltd
Income tax Appellate Tribunal

ITAT:Dismisses Revenue's appeal; Allows SEZ unit loss set-off against normal business income

  • In Favour of Assessee
  • Citation Number : TS-544-ITAT-2018(DEL)
  • Tax Payer : Avtec Limited