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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Due diligence fee for raising equity to meet working-capital requirement, revenue expenditure

  • In Favour of Assessee
  • Citation Number : TS-413-ITAT-2018(Mum)
  • Tax Payer : Sterling and Will Pvt Ltd
High Court

HC:Interest on mobilization advance to contractors, a capital receipt; Dissents from co-ordinate bench

  • In Favour of Assessee
  • Citation Number : TS-412-HC-2018(KER)
  • Tax Payer : Roads & Bridges Dev Corparation
High Court

HC:Confirms Sec 68 addition for gift from father-in-law despite receipt through banking channels

  • In Favour of Revenue
  • Citation Number : TS-411-HC-2018(AP)
  • Tax Payer : Pendurthi Chandrasekhar.
Income tax Appellate Tribunal

ITAT:Amount received under compromise agreement for surrendering rights in property - Capital Gains

  • In Favour of Revenue
  • Citation Number : TS-410-ITAT-2018(PUN)
  • Tax Payer : Dishti Industries Ltd.
High Court

HC:Directs AO to consider assessee's claim u/s 80HHC when SC had nullified retrospective amendment to 80HHC(3)

  • In Favour of Assessee
  • Citation Number : TS-409-HC-2018(KER)
  • Tax Payer : N Sheela
Income tax Appellate Tribunal

ITAT:Allows Sec. 89 relief on arrears of superannuation fund contribution, 'salary' includes 'perquisites'

  • In Favour of Assessee
  • Citation Number : TS-408-ITAT-2018(AGR)
  • Tax Payer : Mr. Rajesh Kumar
High Court

HC:Putting mushroom powder into capsule amounts to 'manufacture', grants Sec 80-IB benefit.

  • In Favour of Assessee
  • Citation Number : TS-407-HC-2018(MAD)
  • Tax Payer : DXN Herbal Manufacturing (India) Pvt. Ltd.
Supreme Court

SC:CBDT circular can't curtail CIT's 'quasi-judicial' authority to grant lesser deposit relief

  • In Favour of Assessee
  • Citation Number : TS-406-SC-2018
  • Tax Payer : LG Electronics India Pvt Ltd
High Court

HC:Weighs favourable 2G judgment vis-a-vis 'illustrative' CBDT instruction, directs re-consideration of Kalaignar TV's stay-plea

  • In Favour of Assessee
  • Citation Number : TS-405-HC-2018(MAD)
  • Tax Payer : Kalaignar TV Private Limited.
High Court

HC:Distinguishes 'de facto' vs. 'de jure' possession; No 'transfer' despite parting possession to developer

  • In Favour of Assessee
  • Citation Number : TS-404-HC-2018(CAL)
  • Tax Payer : INFINITY INFOTECH PARKS LIMITED.
Income tax Appellate Tribunal

ITAT:Upholds assessee's right to appeal for 'Nil' TDS-liability declaration despite favourable CA-certificate

  • In Favour of Assessee
  • Citation Number : TS-403-ITAT-2018(Ahd)
  • Tax Payer : Sun Pharmaceutical Laboratories Ltd .
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition on share-sale; Assessee's involvement in bogus LTCG scam not established

  • In Favour of Assessee
  • Citation Number : TS-402-ITAT-2018(Kol)
  • Tax Payer : Navneet Agarwal
Income tax Appellate Tribunal

ITAT: Registered GPAs legalized 'un-registered' JDA, upholds capital-gains taxation; Distinguishes Balbir Singh Maini

  • In Favour of Revenue
  • Citation Number : TS-401-ITAT-2018(CHNY)
  • Tax Payer : Tamilnadu Brick Industries
High Court

HC:Applies Sec 145A retrospectively; Closing stock valuation to include excise duty paid / payable

  • In Favour of Revenue
  • Citation Number : TS-400-HC-2018(ALL)
  • Tax Payer : Chhata Sugar Company Ltd
High Court

HC: Cites 'quest for truth', upholds enquiry into Fidelity's 'abnormally' high buy-back price

  • In Favour of Revenue
  • Citation Number : TS-399-HC-2018(KAR)
  • Tax Payer : Fidelity Business Services India Pvt. Ltd.
Supreme Court

SC:Dismisses SLP against HC's refusal to adjudicate Sec 80IA(5) applicability to loss set-off

  • In Favour of Assessee
  • Citation Number : TS-398-SC-2018
  • Tax Payer : HERCULES HOISTS LTD.
High Court

HC:Quashes ITAT's 'unreasoned' order consolidating appeals absent notice to assessee

  • In Favour of Assessee
  • Citation Number : TS-397-HC-2018(DEL)
  • Tax Payer : BPTP LIMITED.
Income tax Appellate Tribunal

ITAT:Grants Sec 11 benefit to India Olympic Association, sponsorship contract cannot constitute trade/business

  • In Favour of Assessee
  • Citation Number : TS-396-ITAT-2018(DEL)
  • Tax Payer : India Olympic Association
Income tax Appellate Tribunal

ITAT:Goodwill qualifies for depreciation u/s. 32(1); Follows Smifs Securities

  • In Favour of Assessee
  • Citation Number : TS-395-ITAT-2018(DEL)
  • Tax Payer : CLC & Sons Pvt. Ltd.
Income tax Appellate Tribunal

ITAT:No notional value on unsold shops held as stock in trade

  • In Favour of Assessee
  • Citation Number : TS-394-ITAT-2018(Mum)
  • Tax Payer : Arihant Estates Pvt. Ltd.