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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Denies deduction u/s. 35AB as Daimler Chrysler neither paid / allotted shares to know-how supplier

  • In Favour of Revenue
  • Citation Number : TS-500-ITAT-2018(PUN)
  • Tax Payer : Daimler Chrysler India Private Limited
Income tax Appellate Tribunal

ITAT:Legal heir not taxable for deceased's Swiss account deposit income arising post-death

  • In Favour of Assessee
  • Citation Number : TS-499-ITAT-2018(Mum)
  • Tax Payer : Estate of Late Shri Vrajlal Chandulal Mehta
Income tax Appellate Tribunal

ITAT: Upholds presumptive taxation u/s. 44AD absent production of 'books'; Applies 'peak credit' theory for unexplained deposits

  • In Favour of Revenue
  • Citation Number : TS-498-ITAT-2018(Kol)
  • Tax Payer : Kanhiyalal Tiwari
High Court

HC:Upholds grossing-up for TDS purpose; DTAA provides tax rate not 'income computation mechanism'

  • In Favour of Revenue
  • Citation Number : TS-497-HC-2018(MAD)
  • Tax Payer : TVS Motor Company Ltd.
Income tax Appellate Tribunal

ITAT:Rejects facade of documentation created by conduit; Confirms share capital addition u/s 68 pre-2012

  • In Favour of Revenue
  • Citation Number : TS-496-ITAT-2018(DEL)
  • Tax Payer : Pee Aar Securities Ltd
High Court

HC:Gratuity contribution for employees 'past services' under business take-over, deductible

  • In Favour of Assessee
  • Citation Number : TS-495-HC-2018(KER)
  • Tax Payer : NORTRANS MARINE SERVICES PVT.LTD
High Court

HC:Disagrees with Cochin & Nagpur ITAT-ruling allowing Sec. 80P benefit on unexplained cash-credit additions

  • In Favour of Revenue
  • Citation Number : TS-494-HC-2018(KER)
  • Tax Payer : MUNDELA SERVICE CO-OPERATIVE BANK LIMITED
Supreme Court

SC:Imposes Rs 10 lakh cost on IT Department for unconvincing 500 days delay & 'misleading' statement

  • In Favour of Assessee
  • Citation Number : TS-493-SC-2018
  • Tax Payer : Hapur Pilkhuwa Development Authority
Income tax Appellate Tribunal

ITAT:No TDS on 'scientific services' of Non-resident individuals; Article 14 to prevail over Article 12

  • In Favour of Assessee
  • Citation Number : TS-492-ITAT-2018(DEL)
  • Tax Payer : Poddar Pigments Ltd
Income tax Appellate Tribunal

ITAT:Holds assessee's transaction in group company shares as sham; Rejects capital loss set-off

  • In Favour of Revenue
  • Citation Number : TS-491-ITAT-2018(DEL)
  • Tax Payer : B.S. Infosolution Pvt Ltd
Income tax Appellate Tribunal

ITAT:Squaring off advance outside books, constitutes money laundering; Upholds addition u/s. 69B

  • In Favour of Revenue
  • Citation Number : TS-490-ITAT-2018(Mum)
  • Tax Payer : Ved Investment & Trading Co. Pvt. Ltd
High Court

HC: Education Cess not 'tax'; Sec.40(a)(ii) disallowance not attracted

  • In Favour of Assessee
  • Citation Number : TS-489-HC-2018(RAJ)
  • Tax Payer : Chambal Fertilisers And Chemicals Ltd.
Income tax Appellate Tribunal

ITAT:Grants vacancy allowance; Saif Ali Khan's 'construction defect' plea not spurious

  • In Favour of Assessee
  • Citation Number : TS-488-ITAT-2018(Mum)
  • Tax Payer : Saif Ali Khan Pataudi
Income tax Appellate Tribunal

ITAT:Deletes LTCG addition on land transferred under development agreement sans project completion

  • In Favour of Assessee
  • Citation Number : TS-487-ITAT-2018(Mum)
  • Tax Payer : Aarti Sanjay Kadam
Income tax Appellate Tribunal

ITAT:Rejects assessee's bonafide claim for non-deduction of tax on software license u/s 195

  • In Favour of Revenue
  • Citation Number : TS-486-ITAT-2018(Bang)
  • Tax Payer : Avesthagen Ltd
High Court

HC:'Factual error' pointed out by Audit party, not 'tangible material; Quashes reassessment

  • In Favour of Assessee
  • Citation Number : TS-485-HC-2018(DEL)
  • Tax Payer : FIS Global Business Solutions India Pvt. Ltd
High Court

HC:Share-sale income, not STCG; 80 shares held for less than 7-days

  • In Favour of Revenue
  • Citation Number : TS-484-HC-2018(BOM)
  • Tax Payer : Ramilaben D. Jain
Income tax Appellate Tribunal

ITAT: Condones 1005 days delay, erstwhile CA's wrong advice resulted in belated appeal filing

  • In Favour of Assessee
  • Citation Number : TS-483-ITAT-2018(Mum)
  • Tax Payer : Nexgenix (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT:'Land' valuation as stock-in-trade to be lower of market value or cost including development-charges

  • In Favour of Assessee
  • Citation Number : TS-482-ITAT-2018(CHNY)
  • Tax Payer : M. Lakshmi
Income tax Appellate Tribunal

ITAT:Allows deduction u/s 36(1)(viia) on rural advances despite branches situated within 8Kms of town

  • In Favour of Assessee
  • Citation Number : TS-481-ITAT-2018(CHANDI)
  • Tax Payer : State Bank of Patiala