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Rulings ( 15488 results )
High Court
HC:Sustains attachment on immovable property sold by tax-defaulter after serving demand notice
- In Favour of Both, Partially
- Citation Number : TS-166-HC-2018(MAD)
- Tax Payer : D.S.Senthilvel
High Court
HC:Sec. 195 TDS inapplicable on reimbursements absent privity of contract with service-provider
- In Favour of Assessee
- Citation Number : TS-165-HC-2018(DEL)
- Tax Payer : Organizing Committee Hero Honda FIH World Cup
Supreme Court
SC:Dismisses Skylight Hospitality's SLP; Re-assessment notice on dissolved company, an error curable u/s. 292B
- In Favour of Revenue
- Citation Number : TS-164-SC-2018
- Tax Payer : Sky Light Hospitality LLP
Income tax Appellate Tribunal
ITAT:Allows 'revision' of return filed in response to Sec. 148 notice & reporting additional offshore income
- In Favour of Assessee
- Citation Number : TS-163-ITAT-2018(DEL)
- Tax Payer : Ravina & Associates Pvt. Ltd.
Authority for Advance Rulings
AAR:Seismic surveys through vessels for 113 days constitutes fixed-place PE
- In Favour of Assessee
- Citation Number : TS-162-AAR-2018
- Tax Payer : SeaBird Exploration FZ LLC
Income tax Appellate Tribunal
ITAT: Quashes Sec 201-orders as time-barred; Finance Act 2014's 7-year extended limitation not retrospective
- In Favour of Assessee
- Citation Number : TS-161-ITAT-2018(Mum)
- Tax Payer : Sodexo SVC India Pvt. Ltd.
High Court
HC:Rejects 'non-executive Chairman' Kalanithi Maran's culpability for Spicejet's TDS default; Quashes prosecution
- In Favour of Assessee
- Citation Number : TS-160-HC-2018(MAD)
- Tax Payer : Mr.Kalanithi Maran
High Court
HC:Assessee, not 'debtor' of TDS/TCS defaulter, recovery u/s 226(3) illegal & arbitrary; Directs refund
- In Favour of Assessee
- Citation Number : TS-159-HC-2018(PAT)
- Tax Payer : Sainik Food Pvt. Ltd
High Court
HC:Dismisses constitutional challenge to 1983 amendment levying wealth-tax on land/buildings of closely held companies
- In Favour of Revenue
- Citation Number : TS-158-HC-2018(BOM)
- Tax Payer : Indian Express Newspapers (Bombay)
Income tax Appellate Tribunal
ITAT:Godaddy's internet domain receipts fall under trademark services limb u/s 9, taxable as royalty
- In Favour of Revenue
- Citation Number : TS-157-ITAT-2018(DEL)
- Tax Payer : Godaddy.com LLC
Supreme Court
SC:Upholds HC; Prasar Bharati's commission payments to advertising agencies, attract TDS u/s. 194H
- In Favour of Revenue
- Citation Number : TS-156-SC-2018
- Tax Payer : The Director, Prasar Bharati
High Court
HC:No Sec. 80HHC benefit on commission deducted by foreign agent from sale consideration
- In Favour of Assessee
- Citation Number : TS-155-HC-2018(KER)
- Tax Payer : Parry Agro Industries Ltd
Supreme Court
SC:Dismisses SLP; TDS-default proceedings on Tata-Teleservices for pre April'07 period unsustainable
- In Favour of Assessee
- Citation Number : TS-154-SC-2018
- Tax Payer : Tata Teleservices Ltd
Income tax Appellate Tribunal
ITAT: Nissan's warranty reimbursement on exported cars, not FTS; Income source outside India
- In Favour of Assessee
- Citation Number : TS-153-ITAT-2018(CHNY)
- Tax Payer : Nissan Motor India Pvt. Ltd
High Court
HC:Raps Revenue for arm-twisting tax-collection measures, grants relief to Saibaba Sansthan Trust
- In Favour of Assessee
- Citation Number : TS-152-HC-2018(BOM)
- Tax Payer : Shri Saibaba Sansthan Trust (Shirdi)
Supreme Court
SC:Dismisses Revenue's SLP; Television news software export eligible for Sec. 80HHE benefit
- In Favour of Assessee
- Citation Number : TS-151-SC-2018
- Tax Payer : New Delhi Television Ltd
High Court
HC:Condones delay in filing return due to delay in obtaining tax-audit report
- In Favour of Assessee
- Citation Number : TS-150-HC-2018(MAD)
- Tax Payer : REGEN Powertech Private Ltd
Income tax Appellate Tribunal
ITAT: Testing charges not FTS under India-Netherlands DTAA sans knowledge made available
- In Favour of Assessee
- Citation Number : TS-149-ITAT-2018(CHNY)
- Tax Payer : Areva T & D India Limited (Now Alstom India T & D India Ltd)
High Court
HC: Deemed dividend u/s 2(22)(e) not exempt u/s 10(34) absent payment of additional tax
- In Favour of Revenue
- Citation Number : TS-148-HC-2018(KER)
- Tax Payer : Dr T J Jaikish
High Court
HC:Condones delay for making belated TDS refund claim for bonafide reason
- In Favour of Assessee
- Citation Number : TS-147-HC-2018(GUJ)
- Tax Payer : Multibase India Ltd