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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:AO can't overturn HC judgment merely because SLP is pending before SC

  • In Favour of Assessee
  • Citation Number : TS-522-ITAT-2018(CHNY)
  • Tax Payer : Mohan Breweries & Distilleries Ltd
Income tax Appellate Tribunal

ITAT:AO's assessment powers u/s. 153C in search cases can't render reassessments u/s. 147 'repugnant'

  • In Favour of Revenue
  • Citation Number : TS-521-ITAT-2018(Ahd)
  • Tax Payer : Shailesh S. Patel
Income tax Appellate Tribunal

ITAT:Quashes re-assessment, AO took possible view of taxing FD interest under 'business income'

  • In Favour of Assessee
  • Citation Number : TS-520-ITAT-2018(Mum)
  • Tax Payer : Ambuja Cement India Private Ltd
Income tax Appellate Tribunal

ITAT: Accepts STCG treatment relating shares declared as investments, cites CBDT circular 6/2016

  • In Favour of Assessee
  • Citation Number : TS-519-ITAT-2018(PUN)
  • Tax Payer : Ajinkya Electromelt Pvt. Ltd
Supreme Court

SC: Dismisses SLP against Sec. 68 addition confirmation considering ITAT's minute examination on 'genuineness'

  • In Favour of Revenue
  • Citation Number : TS-518-SC-2018
  • Tax Payer : PAVANKUMAR M. SANGHVI
High Court

HC:'True & full disclosure' - life-line of Settlement proceedings, rejects its deferral till finalisation

  • In Favour of Revenue
  • Citation Number : TS-517-HC-2018(MAD)
  • Tax Payer : Abdul Rahim
Income tax Appellate Tribunal

ITAT:Accepts share-trader's LTCG treatment; CBDT's TDS clarification on DEMAT charges, retrospective

  • In Favour of Assessee
  • Citation Number : TS-516-ITAT-2018(DEL)
  • Tax Payer : Puran Associates Pvt. Ltd
High Court

HC:Deletes Sec. 271(1)(c) penalty; HC's quantum appeal admission indicates 'debatable' issue

  • In Favour of Assessee
  • Citation Number : TS-515-HC-2018(BOM)
  • Tax Payer : Dhariwal Industries Ltd
High Court

HC:Holds ITAT's remand, 'cryptic'; Materials on record sufficient to examine PE constitution

  • In Favour of Assessee
  • Citation Number : TS-514-HC-2018(BOM)
  • Tax Payer : Co-operative Centrale Reiffeisen-Boerenleenbank B. A
High Court

HC:Sees no difficulty in STT recovery on delivery-based derivatives considering CBDT-communication

  • In Favour of Revenue
  • Citation Number : TS-513-HC-2018(BOM)
  • Tax Payer : Association of National Exchanges Members of India
High Court

HC:Block assessment annulment can't result into refund of tax admitted in return

  • In Favour of Revenue
  • Citation Number : TS-511-HC-2018(MAD)
  • Tax Payer : Thirupathy Reddy (HUF)
Income tax Appellate Tribunal

ITAT:Deletes notional income on builder's unsold flats; Cites 2017 amendment to Sec. 23

  • In Favour of Assessee
  • Citation Number : TS-510-ITAT-2018(Mum)
  • Tax Payer : Haware Construction Pvt.Ltd
High Court

HC:Grants Sec. 80-IA deduction on interest on deposits used for obtaining LC

  • In Favour of Assessee
  • Citation Number : TS-509-HC-2018(MAD)
  • Tax Payer : Arul Mariammal Textiles Limited
High Court

HC:Public hearing ensures guarantee of justice; Warns against ITSC Chairman's interference with proceedings

  • In Favour of Revenue
  • Citation Number : TS-508-HC-2018(BOM)
  • Tax Payer : Radius Estates and Developers Pvt Ltd
High Court

HC:Upholds wealth-tax on Bangalore Palace land despite 'ownership dispute' pendency before SC

  • In Favour of Revenue
  • Citation Number : TS-507-HC-2018(KAR)
  • Tax Payer : Meenakshi Devi Avaru
High Court

HC:Allows deduction of expenditure on abandoned project noting commonality in funds and control

  • In Favour of Assessee
  • Citation Number : TS-506-HC-2018(MAD)
  • Tax Payer : Chemplast Sanmar Limited
Income tax Appellate Tribunal

ITAT:Political misuse apprehension no ground for not furnishing info; Confirms Sec. 272A Penalty

  • In Favour of Revenue
  • Citation Number : TS-505-ITAT-2018(DEL)
  • Tax Payer : Young Indian
Income tax Appellate Tribunal

ITAT:Deletes addition u/s. 41(1) for deferred sales-tax liability relating to 'already transferred' undertaking

  • In Favour of Assessee
  • Citation Number : TS-503-ITAT-2018(Mum)
  • Tax Payer : Abbott India Ltd
Supreme Court

SC:Dismisses Revenue's SLP against HC upholding Settlement Commission order granting immunity from penalties

  • In Favour of Assessee
  • Citation Number : TS-502-SC-2018
  • Tax Payer : RADIO KHAITAN LIMITED
Income tax Appellate Tribunal

ITAT:Liaisioning charges paid to foreign company for project outside India not liable to TDS u/s 195

  • In Favour of Assessee
  • Citation Number : TS-501-ITAT-2018(Mum)
  • Tax Payer : Libra Techcon Ltd