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Rulings ( 15488 results )

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High Court

HC:Income-tax return can't be relied to discharge allegation under corruption case

  • In Favour of Revenue
  • Citation Number : TS-480-HC-2018(MAD)
  • Tax Payer : B.Selvam
Income tax Appellate Tribunal

ITAT:Seeks 'proper' evidence to nail Jagan Reddy co.'s 'eyebrow' raising share premium receipts

  • In Favour of Assessee
  • Citation Number : TS-479-ITAT-2018(HYD)
  • Tax Payer : Bharathi Cement Corporation Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Interest payment under MVAT Act pertains to law infraction; Disallows deduction, nomenclature irrelevant

  • In Favour of Both, Partially
  • Citation Number : TS-478-ITAT-2018(Mum)
  • Tax Payer : Gini & Jony Ltd
Income tax Appellate Tribunal

ITAT:Upholds eligible unit's loss set-off against profit from another for Sec 80-IC deduction

  • In Favour of Assessee
  • Citation Number : TS-476-ITAT-2018(CHANDI)
  • Tax Payer : Elin Appliances Private Ltd
Income tax Appellate Tribunal

ITAT:Legal/professional fees inextricably linked to strategic stake sale, grants Sec 48 deduction against LTCG

  • In Favour of Assessee
  • Citation Number : TS-475-ITAT-2018(Mum)
  • Tax Payer : GIC Housing Finance Ltd
Supreme Court

SC: Reverses HC; Denies enhanced 100% deduction throughout 10-year tax-holiday u/s. 80-IC, despite undertaking 'substantial expansion'

  • In Favour of Revenue
  • Citation Number : TS-474-SC-2018
  • Tax Payer : CLASSIC BINDING INDUSTRIES
High Court

HC:Management fees, not FIS; Application of know-how requires hands-on advice from NR

  • In Favour of Assessee
  • Citation Number : TS-473-HC-2018(KER)
  • Tax Payer : US TECHNOLOGY RESOURCES (PVT) LTD
Income tax Appellate Tribunal

ITAT:Upholds interest on property purchaser for TDS-default despite taxes paid by NRI-seller

  • In Favour of Revenue
  • Citation Number : TS-472-ITAT-2018(CHANDI)
  • Tax Payer : Harpal Singh
High Court

HC:Sec 194A inapplicable on interest for delayed plot allotment, follows HP HC over Madras HC

  • In Favour of Assessee
  • Citation Number : TS-471-HC-2018(CAL)
  • Tax Payer : West Bengal Housing Infrastructure development Corporation Limited
Income tax Appellate Tribunal

ITAT:Penalty for Trust's belated return filing, mandatory pre-2012; 'Reasonable cause' defense inapplicable

  • In Favour of Revenue
  • Citation Number : TS-470-ITAT-2018(Bang)
  • Tax Payer : Anjanadri Education Trust
High Court

HC:Constructed house cost to include land cost for Sec 54 capital gain exemption

  • In Favour of Assessee
  • Citation Number : TS-469-HC-2018(MAD)
  • Tax Payer : C.Aryama Sundaram
Income tax Appellate Tribunal

ITAT: Reckons property holding period from provisional allotment date, accepts LTCG-treatment

  • In Favour of Assessee
  • Citation Number : TS-468-ITAT-2018(Kol)
  • Tax Payer : Jennifer Chakraborty
Income tax Appellate Tribunal

ITAT:Holds property not transferred in year of entering into JDA absent handing-over of possession

  • In Favour of Assessee
  • Citation Number : TS-467-ITAT-2018(CHNY)
  • Tax Payer : Rameysh Ramdas
High Court

HC:Upholds commission disallowance, ITAT's finding not perverse merely because another finding / conclusion possible

  • In Favour of Revenue
  • Citation Number : TS-465-HC-2018(DEL)
  • Tax Payer : ALPASSO INDUSTRIES PVT. LTD
High Court

HC:Directs ITAT to examine whether Company incorporated under ROC Sikkim Act constitutes Indian co. u/s. 2(26)

  • In Favour of Assessee
  • Citation Number : TS-464-HC-2018(DEL)
  • Tax Payer : SIKKIM JANSEVA PRATISTHAN PRATISTHAN P. LTD
Income tax Appellate Tribunal

ITAT:Deletes capital-gains adjustment u/s 115JB, accepts authenticity of accounts prepared under Companies Act

  • In Favour of Assessee
  • Citation Number : TS-463-ITAT-2018(Mum)
  • Tax Payer : Acmevac Pumps & Engg Pvt Ltd
Income tax Appellate Tribunal

ITAT:Quashes revision to deny Sec 10(23FB) exemption to real-estate VCF, Rejects SEBI-violation allegations

  • In Favour of Assessee
  • Citation Number : TS-462-ITAT-2018(Mum)
  • Tax Payer : Milestone Real Estate Fund
High Court

HC:Sans 'role' in overseas share transfer, can't hold Indian co. 'agent'; Quashes proceedings

  • In Favour of Assessee
  • Citation Number : TS-461-HC-2018(MAD)
  • Tax Payer : WABCO India Limited
Income tax Appellate Tribunal

ITAT:Grants India-Mauritius DTAA benefit on interest, accepts TRC for inferring beneficial ownership

  • In Favour of Assessee
  • Citation Number : TS-460-ITAT-2018(Mum)
  • Tax Payer : HSBC Bank (Mauritius) Limited
Income tax Appellate Tribunal

ITAT: Deletes LTCG-addition on POA-holder; Revenue's action arbitrary, declines 'remand back' plea

  • In Favour of Assessee
  • Citation Number : TS-459-ITAT-2018(Ahd)
  • Tax Payer : Samir Trikambhai Patel