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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Rejects taxpayer's methodology towards unabsorbed loss vs. depreciation set-off, while calculating book profits

  • In Favour of Revenue
  • Citation Number : TS-435-ITAT-2018(Ahd)
  • Tax Payer : Milan Intermediates LLP
High Court

HC: Satisfactory explanation u/s. 68 no savior from excess share premium taxability u/s. 56(2)(viib)

  • In Favour of Assessee
  • Citation Number : TS-434-HC-2018(KER)
  • Tax Payer : Sunrise Academy of Medical Specialities
Income tax Appellate Tribunal

ITAT: 'Allotment date', not 'exercise date' relevant for Sec. 192 TDS on ESOP perquisite

  • In Favour of Assessee
  • Citation Number : TS-433-ITAT-2018(HYD)
  • Tax Payer : Bharat Financial Inclusion Ltd
Income tax Appellate Tribunal

ITAT:Disallows Apple India's 'excess' warranty provision claim despite based on global policy

  • In Favour of Revenue
  • Citation Number : TS-432-ITAT-2018(Bang)
  • Tax Payer : Apple India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Rejects 'artificial' division between tax and surcharge in allowing MAT credit

  • In Favour of Both, Partially
  • Citation Number : TS-431-ITAT-2018(DEL)
  • Tax Payer : Consolidated Securities Ltd.
Income tax Appellate Tribunal

ITAT:Pre-2014 'direct' re-insurance payments to foreign re-insurer violates Insurance Act, disallows deduction

  • In Favour of Revenue
  • Citation Number : TS-430-ITAT-2018(CHNY)
  • Tax Payer : Cholamandalam MS General Insurance Co. Ltd
High Court

HC:Non-compete fee to director, a deductible revenue expenditure; Distinguishes Sharp Business System ruling

  • In Favour of Assessee
  • Citation Number : TS-429-HC-2018(MAD)
  • Tax Payer : Asianet Communications Ltd
Income tax Appellate Tribunal

ITAT:ITAT Third Member: Establishing 'clear-cut charge' for concealment or inaccurate furnishing, must for penalty levy

  • In Favour of Assessee
  • Citation Number : TS-428-ITAT-2018(ASR)
  • Tax Payer : HPCL Mittal Energy Ltd.
Income tax Appellate Tribunal

ITAT:Preparatory work unconnected to installation site not relevant for determining Installation-PE threshold period

  • In Favour of Assessee
  • Citation Number : TS-426-ITAT-2018(DEL)
  • Tax Payer : Bellsea Ltd
High Court

HC: No transfer upon entering into unregistered development agreement, Chaturbhuj Dwarkadas ruling inapplicable

  • In Favour of Assessee
  • Citation Number : TS-425-HC-2018(BOM)
  • Tax Payer : Fardeen Khan
Income tax Appellate Tribunal

ITAT:Quashes time-barred assessment, despite initiated pursuant to CIT's direction u/s. 119

  • In Favour of Assessee
  • Citation Number : TS-424-ITAT-2018(Ind)
  • Tax Payer : M.Lodha Impex
Income tax Appellate Tribunal

ITAT:'Predominant object theory' inapplicable post Sec 2(15) amendment; 'Davis Cup Match' income, not exempt

  • In Favour of Both, Partially
  • Citation Number : TS-423-ITAT-2018(CHANDI)
  • Tax Payer : Chandigarh Lawn Tennis Association
Supreme Court

SC:Constitution Bench: Exemption Notifications to be interpreted strictly; Assessee cannot take benefit of ambiguity

  • In Favour of Revenue
  • Citation Number : TS-421-SC-2018
  • Tax Payer : DILIP KUMAR AND COMPANY & ORS
Supreme Court

SC:Dismisses Revenue's SLP against depreciation non-deduction while computing exempt warehousing income

  • In Favour of Assessee
  • Citation Number : TS-420-SC-2018
  • Tax Payer : Central Warehousing Corporation
High Court

HC:Copy of Madras HC ruling granting interim relief by allowing manual return filing

  • In Favour of Assessee
  • Citation Number : TS-419-HC-2018(MAD)
  • Tax Payer : Aadhaar Interim Relief W.M.P.Nos.21954
Income tax Appellate Tribunal

ITAT:Ahmedabad ITAT suo-moto identifies and disposes around 750 cases with low tax effect

  • In Favour of Assessee
  • Citation Number : TS-418-ITAT-2018(Ahd)
  • Tax Payer : Swati M Kankaria
High Court

HC:Directs CBDT to allow filing of IT return without furnishing Aadhaar No.

  • In Favour of Assessee
  • Citation Number : TS-417-HC-2018(DEL)
  • Tax Payer : ShreyaSen and Ors
Income tax Appellate Tribunal

ITAT:Labour payments through maistries, not a contract, Sec. 194C inapplicable

  • In Favour of Assessee
  • Citation Number : TS-416-ITAT-2018(VIZ)
  • Tax Payer : A.Kasiviswanadham Kakinada
High Court

HC:ITAT's setting aside revisionary order u/s 263 'faulty', amounts to putting gloss over AO's glaring omissions

  • In Favour of Revenue
  • Citation Number : TS-415-HC-2018(DEL)
  • Tax Payer : BRAHAM DEV GUPTA
Income tax Appellate Tribunal

ITAT:Disallows expenditure on free distribution of cigarettes to promote sale of IMFL & Beer

  • In Favour of Revenue
  • Citation Number : TS-414-ITAT-2018(Mum)
  • Tax Payer : Ramesh P Budhwani