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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Reopening invalid sans independent application of mind by Addl. CIT while according sanction

  • In Favour of Assessee
  • Citation Number : TS-106-ITAT-2018(DEL)
  • Tax Payer : Virat Credit & Holdings Pvt Ltd
Income tax Appellate Tribunal

ITAT:Loan conversion to equity as part of restructuring, not Sec.269T violation; Deletes penalty

  • In Favour of Assessee
  • Citation Number : TS-105-ITAT-2018(Kol)
  • Tax Payer : Arkit Vincom Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Capital Gain taxable in year of entering development agreement; Cites Finance Act 2017 amendment

  • In Favour of Revenue
  • Citation Number : TS-104-ITAT-2018(HYD)
  • Tax Payer : Dr K Narsing Rao
Income tax Appellate Tribunal

ITAT:Entire capital gains from property taxable in husband's hands, rejects co-ownership plea

  • In Favour of Revenue
  • Citation Number : TS-103-ITAT-2018(Bang)
  • Tax Payer : Shri Raghuram P Nambyar
Income tax Appellate Tribunal

ITAT: Denies Sec. 10(23C) approval to I.K. Gujral University for parking surpluses in FDRs

  • In Favour of Revenue
  • Citation Number : TS-102-ITAT-2018(CHANDI)
  • Tax Payer : I.K.Gujral Punjab Technical University
Income tax Appellate Tribunal

ITAT:Share-sale to second step down 100 subsidiary, not 'transfer' u/s. 47(iv); Follows Petrosil Oil (Bom HC)

  • In Favour of Assessee
  • Citation Number : TS-101-ITAT-2018(Kol)
  • Tax Payer : Emami Infrastructure Ltd.
Income tax Appellate Tribunal

ITAT:Allows deduction for ineligible input tax credit charged to P&L A/c., despite 'exclusive' accounting

  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2018(Mum)
  • Tax Payer : Morgan Stanley (India) Capital Pvt Ltd
High Court

HC:Allows Sec. 263 proceedings for DLF group's Sec. 80IAB SEZ-deduction on building sale to co-developer

  • In Favour of Revenue
  • Citation Number : TS-99-HC-2018(DEL)
  • Tax Payer : DLF Commercial Developers
High Court

HC:Absent 'corruption' allegations, DG-Investigations responses excluded from RTI; Assessment not investigation u/s 8

  • In Favour of Assessee
  • Citation Number : TS-98-HC-2018(DEL)
  • Tax Payer : Satya Narain Shukla
Income tax Appellate Tribunal

ITAT:Hefty share premium received as 'conduit' taxable u/s 68 as unexplained cash-credit

  • In Favour of Revenue
  • Citation Number : TS-97-ITAT-2018(Bang)
  • Tax Payer : Cornerstone Property Investments Pvt Ltd
High Court

HC:Quashes re-assessment; AO cannot re-visit claim allowed by appellate authority

  • In Favour of Assessee
  • Citation Number : TS-96-HC-2018(GUJ)
  • Tax Payer : Gujarat Enviro Protection and Infrastructure
High Court

HC:Upholds 'transfer' in the year of execution of development agreement, and not POA

  • In Favour of Assessee
  • Citation Number : TS-95-HC-2018(BOM)
  • Tax Payer : Dr. Joao Souza Proenca
Income tax Appellate Tribunal

ITAT:Remands matter to AO for identifying real beneficiaries of accommodation entries

  • In Favour of Assessee
  • Citation Number : TS-94-ITAT-2018(DEL)
  • Tax Payer : Precision Agencies Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Income accrued earlier not taxable in year of receipt on assessee becoming resident

  • In Favour of Assessee
  • Citation Number : TS-93-ITAT-2018(CHNY)
  • Tax Payer : Mr. J. Muthukumar
Income tax Appellate Tribunal

ITAT:Restores Sec. 12A registration; Mere failure to intimate amended objects, a mere irregularity

  • In Favour of Assessee
  • Citation Number : TS-92-ITAT-2018(Ahd)
  • Tax Payer : Paramount Charity Trust
High Court

HC: Contextually interprets 'commercial activity', grants Sec. 10(46) exemption to township development authority

  • In Favour of Assessee
  • Citation Number : TS-91-HC-2018(DEL)
  • Tax Payer : Greater Noida Industrial Development Authority
High Court

HC: Reverses ITAT; Advance not genuine commercial transaction, cannot escape deemed dividend taxation

  • In Favour of Revenue
  • Citation Number : TS-90-HC-2018(DEL)
  • Tax Payer : Prasidh Leasing Ltd.
Income tax Appellate Tribunal

ITAT:Commodity derivative trading, a speculation business pre-2014, Allows inter-se loss set-off

  • In Favour of Assessee
  • Citation Number : TS-89-ITAT-2018(Mum)
  • Tax Payer : Kunal G. Kataria
High Court

HC:Reverses ITAT; Separate non-compete fees received by Pharma company's MD, a capital receipt

  • In Favour of Assessee
  • Citation Number : TS-88-HC-2018(AP)
  • Tax Payer : V.C. Nannapaneni
High Court

HC:Audit report, though prepared for non-tax purpose, a tangible material to reopen assessment

  • In Favour of Revenue
  • Citation Number : TS-87-HC-2018(BOM)
  • Tax Payer : Multi Commodity Exchange of India Ltd