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Rulings ( 15488 results )

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High Court

HC: Upholds deletion of Sec. 271(1)(c) penalty on actor Trisha Krishnan, absent 'deliberate' concealment of income

  • In Favour of Assessee
  • Citation Number : TS-309-HC-2018(MAD)
  • Tax Payer : Trisha Krishnan
Income tax Appellate Tribunal

ITAT:Apportionment of R&D, ESOP cost to exempt units unwarranted; Quashes Pharma Co's reassessment

  • In Favour of Assessee
  • Citation Number : TS-308-ITAT-2018(HYD)
  • Tax Payer : Dr Reddy’s Laboratories Limited
Income tax Appellate Tribunal

ITAT:Upholds TDS-liability on software payment applying Samsung; Rejects 'impossibility of performance' plea

  • In Favour of Revenue
  • Citation Number : TS-307-ITAT-2018(Bang)
  • Tax Payer : Allegis Services India Ltd
Income tax Appellate Tribunal

ITAT: Deletes unexplained cash credit addition as assessee not maintaining books of accounts

  • In Favour of Assessee
  • Citation Number : TS-306-ITAT-2018(DEL)
  • Tax Payer : Smt Babbal Bhatia
Authority for Advance Rulings

AAR:Non-compete fee non-taxable absent PE; Rejects transfer of 'right to do business' plea

  • In Favour of Assessee
  • Citation Number : TS-305-AAR-2018
  • Tax Payer : HM Publishers Holdings Limited
Authority for Advance Rulings

AAR: 65 Key observations from AAR MasterCard ruling on PE constitution, Royalty & FTS taxation

  • In Favour of Revenue
  • Citation Number : TS-304-AAR-2018
  • Tax Payer : MasterCard Asia Pacific Pte. Ltd. Singapore
Income tax Appellate Tribunal

ITAT: Conducting 'training', providing CRS access to Marriott Hotels, not FTS for Dutch affiliate

  • In Favour of Assessee
  • Citation Number : TS-303-ITAT-2018(Mum)
  • Tax Payer : Renaissance Services BV
Authority for Advance Rulings

AAR:No PE for Saudi Arabian Oil Co. for 'marketing support' proposed by Indian subsidiary

  • In Favour of Assessee
  • Citation Number : TS-302-AAR-2018
  • Tax Payer : Saudi Arabian Oil Company
Income tax Appellate Tribunal

ITAT:Assessee's tripartite agreement with land-owner & developer not 'works-contract', TDS u/s 194C inapplicable

  • In Favour of Assessee
  • Citation Number : TS-301-ITAT-2018(Bang)
  • Tax Payer : ITC Employees Housing Co-operative Society Ltd
Income tax Appellate Tribunal

ITAT:Allows Sec 10A benefit on 'Dossier' prepared by Pharma co. ; manufacture/production test satisfied

  • In Favour of Assessee
  • Citation Number : TS-300-ITAT-2018(Mum)
  • Tax Payer : Strides Shasun Limited
Income tax Appellate Tribunal

ITAT:Allows loss carry-forward claim in Sec.153A return, 'belated' original return u/s. 139 irrelevant

  • In Favour of Assessee
  • Citation Number : TS-299-ITAT-2018(DEL)
  • Tax Payer : Splendor Landbase Limited
Income tax Appellate Tribunal

ITAT:Allows long term capital loss claim, group company's share transfer, not sham

  • In Favour of Assessee
  • Citation Number : TS-298-ITAT-2018(Mum)
  • Tax Payer : Kamat Club Pvt Ltd
Income tax Appellate Tribunal

ITAT:Raises alarm over illegal coercive recoveries, directs CBDT to take necessary action

  • In Favour of Assessee
  • Citation Number : TS-296-ITAT-2018(CHANDI)
  • Tax Payer : Greater Mohali Area Development Authority
High Court

HC:Denies deduction u/s. 37 to lawyer for settlement expenses incurred as company's MD / personal guarantor

  • In Favour of Revenue
  • Citation Number : TS-295-HC-2018(DEL)
  • Tax Payer : Satinder Kapur
Income tax Appellate Tribunal

ITAT:Reckons continuing partner's asset holding period from date of firm's dissolution

  • In Favour of Both, Partially
  • Citation Number : TS-294-ITAT-2018(Mum)
  • Tax Payer : Amar Kanayalal Nagpal
Income tax Appellate Tribunal

ITAT:Allows taxpayer to change selection of 'Self occupied property' at assessment stage

  • In Favour of Assessee
  • Citation Number : TS-293-ITAT-2018(Mum)
  • Tax Payer : Venkatavarthan N. Iyengar
Income tax Appellate Tribunal

ITAT: Allows Sec. 10AA benefit on trading activity, imports 'service' definition from SEZ rules

  • In Favour of Assessee
  • Citation Number : TS-292-ITAT-2018(Kol)
  • Tax Payer : Midas DFS (P) Ltd
Income tax Appellate Tribunal

ITAT:Anil Ambani's Rs. 50cr 'consent/settlement charges' payment to SEBI a deductible business expense

  • In Favour of Assessee
  • Citation Number : TS-291-ITAT-2018(Mum)
  • Tax Payer : Shri Anil Dhirajlal Ambani
High Court

HC:Re-assessment not void for want of proper service of notice u/s. 282(2)

  • In Favour of Revenue
  • Citation Number : TS-290-HC-2018(DEL)
  • Tax Payer : Sudev Industries Ltd
Income tax Appellate Tribunal

ITAT:45 key excerpts from ITAT Special bench judgment in Nokia case

  • In Favour of Assessee
  • Citation Number : TS-289-ITAT-2018(DEL)
  • Tax Payer : Nokia Network OY