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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Australian company's ONGC contract, divisible; Rejects composite taxability plea

  • In Favour of Assessee
  • Citation Number : TS-393-ITAT-2018(Mum)
  • Tax Payer : Cameron Australasia Pty. Ltd.
Income tax Appellate Tribunal

ITAT:Excludes service tax collected from total receipts u/s 44B

  • In Favour of Assessee
  • Citation Number : TS-392-ITAT-2018(Mum)
  • Tax Payer : Korea Marine Transport Co. Ltd.
High Court

HC: Disallows director's son higher education expenditure, absent nexus with business.

  • In Favour of Revenue
  • Citation Number : TS-391-HC-2018(BOM)
  • Tax Payer : Indian Galvanics Cyrium Foils Ltd.
Income tax Appellate Tribunal

ITAT:Rules on Indian co.'s FTC entitlement on taxes withheld by US subsidiary .

  • In Favour of Assessee
  • Citation Number : TS-390-ITAT-2018(DEL)
  • Tax Payer : Uniparts India Limited.
Income tax Appellate Tribunal

ITAT:Upholds FTS taxability; 'Make available' condition inapplicable as services linked to royalty

  • In Favour of Revenue
  • Citation Number : TS-389-ITAT-2018(DEL)
  • Tax Payer : J.C. Bamford Excavators Ltd.
Income tax Appellate Tribunal

ITAT:Special Bench: Confirms Sec. 271D penalty absent pressing business need to accept loan in cash

  • In Favour of Revenue
  • Citation Number : TS-387-ITAT-2018(Mum)
  • Tax Payer : Deepak Sales & Properties Pvt. Ltd
Supreme Court

SC:Dismisses SLP against HC order confirming Sec. 68 addition as investors' identity not established

  • In Favour of Assessee
  • Citation Number : TS-386-SC-2018
  • Tax Payer : Trimurti Concast Pvt Ltd(Formerly Prem Casting Pvt Ltd.)
Income tax Appellate Tribunal

ITAT:Compounding fine paid by builder for regularising building plan, allowable u/s. 37

  • In Favour of Assessee
  • Citation Number : TS-385-ITAT-2018(Mum)
  • Tax Payer : Acme Housing India Private Limited.
Income tax Appellate Tribunal

ITAT:Salary reimbursement for Morgan Stanley's seconded employee not FTS ; Deletes TP mark-up

  • In Favour of Assessee
  • Citation Number : TS-384-ITAT-2018(Mum)
  • Tax Payer : Morgan Stanley Asia (Singapore) Pte.
High Court

HC:Reverses ITAT; Grants dual deduction u/s 80-IA & 80HHC to manufacturer pre-1999 amendment

  • In Favour of Assessee
  • Citation Number : TS-383-HC-2018(BOM)
  • Tax Payer : Indian Gum Industries Ltd.
Income tax Appellate Tribunal

ITAT: Special Bench - Mushrooms grown under controlled conditions in trays, qualify for agricultural exemption u/s 10(1)

  • In Favour of Assessee
  • Citation Number : TS-382-ITAT-2018(HYD)
  • Tax Payer : Inventaa Industries Private Limited.
High Court

HC:Treats subsequent re-assessment notice invalid absent express withdrawal of first notice

  • In Favour of Assessee
  • Citation Number : TS-381-HC-2018(GUJ)
  • Tax Payer : Marwadi Shares And Finance Limited
Income tax Appellate Tribunal

ITAT:Rejects assessee's claim of reducing Sec 80IB(10) deduction in computing MAT book-profits

  • In Favour of Revenue
  • Citation Number : TS-380-ITAT-2018(Mum)
  • Tax Payer : Rockline Developers P. Ltd.
High Court

HC:Upholds ITAT; Deletes penalty u/s. 271(1)(c) for making wrong 'write-off' claim

  • In Favour of Assessee
  • Citation Number : TS-379-HC-2018(DEL)
  • Tax Payer : Samtel India Ltd
High Court

HC:Delayed employee-PF contribution not deductible; Merchem ruling doesn't require reconsideration

  • In Favour of Assessee
  • Citation Number : TS-378-HC-2018(KER)
  • Tax Payer : POPULAR VEHICLES & SERVICES PVT.LTD.
Income tax Appellate Tribunal

ITAT:Stake sale in c losely-held company to widely-held company triggers Sec 79 loss restriction

  • In Favour of Revenue
  • Citation Number : TS-377-ITAT-2018(Mum)
  • Tax Payer : Edelweiss Commodities Services Ltd
Supreme Court

SC:Dismisses Revenue's SLP; No re-assessment merely based on 'Sauda-Chitthi' for land-sale

  • In Favour of Assessee
  • Citation Number : TS-376-SC-2018
  • Tax Payer : Vinodbhai Shamjibhai Ravani
High Court

HC:AO can entertain claim of erroneous deduction without revised ROI, relies on NTPC

  • In Favour of Revenue
  • Citation Number : TS-375-HC-2018(KER)
  • Tax Payer : MALAYALA MANORAMA CO LTD
High Court

HC:ITAT order consolidating appeals 'unreasoned'; Passes strictures on Department Representative

  • In Favour of Assessee
  • Citation Number : TS-374-HC-2018(DEL)
  • Tax Payer : BPTP Ltd
Income tax Appellate Tribunal

ITAT: Protocol part & parcel of DTAA; Directs AO to examine MFN relief availability

  • In Favour of Assessee
  • Citation Number : TS-373-ITAT-2018(DEL)
  • Tax Payer : Ericsson Telephone Corporation India AB (India Branch).