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Rulings ( 15488 results )

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Supreme Court

SC:Paves way for Tribunal appointments where suitable retired CJ/SC judges unavailable

  • In Favour of Assessee
  • Citation Number : TS-247-SC-2018
  • Tax Payer : Rojer Mathew
High Court

HC:Concessional education facility not perquisite prior to 2001- amendment to Rule 3, TDS inapplicable

  • In Favour of Assessee
  • Citation Number : TS-246-HC-2018(GUJ)
  • Tax Payer : Gujarat Co.Operative Milk Marketing Federation Ltd
High Court

HC:Directs examination of taxability of airline company's crew lease payment as FTS

  • In Favour of Revenue
  • Citation Number : TS-245-HC-2018(DEL)
  • Tax Payer : Modiluft
Income tax Appellate Tribunal

ITAT:Explains law on determining jurisdictional ITAT bench upon change of AO's jurisdiction

  • In Favour of Assessee
  • Citation Number : TS-240-ITAT-2018(Ahd)
  • Tax Payer : Vedanta Limited
High Court

HC:Upholds reassessment, notes live-link between investigation wing data and income escapement

  • In Favour of Revenue
  • Citation Number : TS-239-HC-2018(P & H)
  • Tax Payer : Rakesh Gupta
Income tax Appellate Tribunal

ITAT:Encashment of bank guarantee for non-fulfilment of contract work, a business expenditure

  • In Favour of Assessee
  • Citation Number : TS-238-ITAT-2018(DEL)
  • Tax Payer : Green Delhi BQS Limited
Income tax Appellate Tribunal

ITAT:Micro-finance to poor at higher interest, not 'relief of poor'; Denies exemption u/s. 11

  • In Favour of Revenue
  • Citation Number : TS-237-ITAT-2018(COCH)
  • Tax Payer : Shalom Charitable Ministries of India
High Court

HC: Serving notice to taxpayer's CA not service at all, quashes reassessment proceedings

  • In Favour of Assessee
  • Citation Number : TS-236-HC-2018(CHAT)
  • Tax Payer : Ardent Steel Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Adwords program payment nothing but 'royalty', rejects Google's equalisation levy defence

  • In Favour of Revenue
  • Citation Number : TS-235-ITAT-2018(Bang)
  • Tax Payer : Google India Private Limited
Supreme Court

SC:Committee to urgently examine structural overhaul of Tribunals ; Autonomous 'oversight' body necessary

  • In Favour of Both, Partially
  • Citation Number : TS-234-SC-2018
  • Tax Payer : Rojer Mathew
High Court

HC:Technical know-how payments deductible u/s. 35AB, not u/s. 37; Deviates from Gujarat/Karnataka HC

  • In Favour of Both, Partially
  • Citation Number : TS-233-HC-2018(BOM)
  • Tax Payer : Standard Batteries Ltd
Income tax Appellate Tribunal

ITAT: Share premium receipt, capital account transaction; Deletes Sec 68 addition, cites Voda ruling

  • In Favour of Assessee
  • Citation Number : TS-232-ITAT-2018(Mum)
  • Tax Payer : Finproject India Private Ltd.
High Court

HC:Upholds re-opening based on Jt. CIT's 'satisfaction', notwithstanding erroneous seeking of CIT's view

  • In Favour of Revenue
  • Citation Number : TS-231-HC-2018(GUJ)
  • Tax Payer : Mayurbhai Mangaldas Patel
High Court

HC:Dismisses Govt's petition seeking injunction against Vodafone from pursuing arbitration under India-UK BIPA

  • In Favour of Assessee
  • Citation Number : TS-230-HC-2018(DEL)
  • Tax Payer : Vodafone Group Plc United Kingdom & Anr
High Court

HC:Tribunal order granting early hearing, not 'administrative', hearing opportunity to other-party necessary

  • In Favour of Assessee
  • Citation Number : TS-229-HC-2018(DEL)
  • Tax Payer : Dr. Prannoy Roy
Income tax Appellate Tribunal

ITAT:Tax deduction u/s. 194C no reason to treat genuine developer as contractor; Allows Sec. 80IA benefit

  • In Favour of Assessee
  • Citation Number : TS-228-ITAT-2018(Mum)
  • Tax Payer : Bhinmal Contractors Property and Land Developers Pvt.Ltd
Income tax Appellate Tribunal

ITAT:Allows Sec. 80P deduction on co-operative society's interest income from investments with co-operative bank

  • In Favour of Assessee
  • Citation Number : TS-227-ITAT-2018(Mum)
  • Tax Payer : Kaliandas Udyog Bhavan Premises Co-op Society Ltd
Income tax Appellate Tribunal

ITAT:Denies deduction u/s. 57 for PMS, professional charges and salaries against dividend / interest income

  • In Favour of Revenue
  • Citation Number : TS-226-ITAT-2018(Bang)
  • Tax Payer : M.J. Aravind
Supreme Court

SC:Dismisses SLP; HC-appeal limitation period begins even if non-jurisdictional 'commissioner' receives ITAT order

  • In Favour of Assessee
  • Citation Number : TS-225-SC-2018
  • Tax Payer : Odeon Builders Pvt. Ltd
High Court

HC:Additional depreciation u/s 32(1)(iia) mandatory, rejects assessee's attempt to differentiate from normal depreciation

  • In Favour of Revenue
  • Citation Number : TS-224-HC-2018(DEL)
  • Tax Payer : Vedanta Limited ( Successor to Cairn India Limited)