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Rulings ( 15488 results )

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High Court

HC:Explanation to Sec 73 not applicable to derivative transactions; Allows loss set off

  • In Favour of Assessee
  • Citation Number : TS-185-HC-2018(MAD)
  • Tax Payer : Vasavi Gold & Bullion Pvt. Ltd.
Income tax Appellate Tribunal

ITAT:Job work income qualifies for Sec. 80-IC deduction, follows co-ordinate bench

  • In Favour of Assessee
  • Citation Number : TS-184-ITAT-2018(DEL)
  • Tax Payer : Dynamic Transmission Ltd
Income tax Appellate Tribunal

ITAT:Upholds reassessment, disallows purchases considering Sales-tax Dept information about assessee's Hawala transactions

  • In Favour of Revenue
  • Citation Number : TS-183-ITAT-2018(Mum)
  • Tax Payer : Chirag Shah
Income tax Appellate Tribunal

ITAT: Benefit match proceeds for cricketer's retirement, a capital receipt; Rejects taxability plea

  • In Favour of Assessee
  • Citation Number : TS-182-ITAT-2018(Mum)
  • Tax Payer : Sameer Dighe
Income tax Appellate Tribunal

ITAT:Confirms Sec. 43B disallowance for outstanding service-tax not routed through P&L account

  • In Favour of Revenue
  • Citation Number : TS-181-ITAT-2018(DEL)
  • Tax Payer : Hemkunt Infratech (P) Ltd.
High Court

HC:Denies Sec. 80IA deduction to assessee 'maintaining' power plant owned by another entity

  • In Favour of Assessee
  • Citation Number : TS-180-HC-2018(MAD)
  • Tax Payer : Covanta Samalpatti Operating
High Court

HC:Books rejection u/s 145 does not automatically lead to penalty-proceedings, absent independent findings

  • In Favour of Assessee
  • Citation Number : TS-642-HC-2017(ALL)
  • Tax Payer : Dee Control And Electric Pvt. Ltd
High Court

HC:Deemed dividend u/s 2(22)(e) not attracted in absence of 'actual' payment

  • In Favour of Assessee
  • Citation Number : TS-179-HC-2018(ALL)
  • Tax Payer : Associated Metals Co. Ltd. Bareilly
High Court

HC:No re-opening u/s. 147/148 to re-consider Sec. 80-IC deduction claim subjected to 'regular assessment' enquiry

  • In Favour of Assessee
  • Citation Number : TS-178-HC-2018(BOM)
  • Tax Payer :  Century Textiles and Industries Ltd
Income tax Appellate Tribunal

ITAT:Grants Sec 11 exemption to educational trust, voluntary contribution from students not capitation-fee

  • In Favour of Assessee
  • Citation Number : TS-177-ITAT-2018(Bang)
  • Tax Payer : Rashtreeya Sikshana Samithi Trust
Income tax Appellate Tribunal

ITAT:Allows capital gain exemption u/s 54, mere availing of housing loan not a disqualification

  • In Favour of Assessee
  • Citation Number : TS-176-ITAT-2018(Kol)
  • Tax Payer : Amit Parekh
Income tax Appellate Tribunal

ITAT: Confirms share premium addition u/s. 68 for routing accommodation entries through shell companies

  • In Favour of Revenue
  • Citation Number : TS-175-ITAT-2018(DEL)
  • Tax Payer : Shaan Construction P Ltd
Income tax Appellate Tribunal

ITAT:Disallows loss on shares purchased from husband; No transfer absent delivery & consideration exchange

  • In Favour of Revenue
  • Citation Number : TS-174-ITAT-2018(DEL)
  • Tax Payer : Usha Malhotra
High Court

HC:Disclosure of recovery effort in show-cause notice to delinquent Pvt Co's director mandatory

  • In Favour of Assessee
  • Citation Number : TS-173-HC-2018(BOM)
  • Tax Payer : Mehul Jadavji Shah
Income tax Appellate Tribunal

ITAT:Denies Sec. 80-IB(10) benefit to slum rehabilitation project; Distinguishes ruling in own case

  • In Favour of Revenue
  • Citation Number : TS-172-ITAT-2018(Mum)
  • Tax Payer : Omega Investment & Properties Ltd
High Court

HC:Processing iron-ore in plant outside EOU, doesn't disentitle Sec. 10B deduction to mining co.

  • In Favour of Assessee
  • Citation Number : TS-171-HC-2018(KAR)
  • Tax Payer : Lakshminarayana Mining Company
Income tax Appellate Tribunal

ITAT:Sec. 40A(2)(a) applicable to 'land' contributed as partners' capital for assessee in real-estate business

  • In Favour of Revenue
  • Citation Number : TS-170-ITAT-2018(VIZ)
  • Tax Payer : Karuna Estates & Developers
High Court

HC:Grants Sec. 10(23C) exemption, franchisee fees from satellite schools incidental to 'educational purpose'

  • In Favour of Assessee
  • Citation Number : TS-169-HC-2018(DEL)
  • Tax Payer : The Delhi Public School Society
Income tax Appellate Tribunal

ITAT:No wealth-tax on vacant land acquired for office despite assessee not manufacturing entity

  • In Favour of Assessee
  • Citation Number : TS-168-ITAT-2018(Kol)
  • Tax Payer : Dongfang Electric (India) P Ltd
High Court

HC:Denies housing-project deduction, filling/levelling of earth started prior to 'specified date'

  • In Favour of Revenue
  • Citation Number : TS-167-HC-2018(ALL)
  • Tax Payer : Shipra Estate Ltd