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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Deletes Sec. 271(1)(c) penalty as foundation for levy significantly altered by appellate authority

  • In Favour of Assessee
  • Citation Number : TS-86-ITAT-2018(Ahd)
  • Tax Payer : Kantibhai Naranbhai Prajapati
High Court

HC:HL - KL Ramchandra

  • In Favour of Assessee
  • Citation Number : TS-85-HC-2018(KAR)
  • Tax Payer : K L Ramachandra
Income tax Appellate Tribunal

ITAT:Upholds 15 profit attribution to PE; Rejects Revenue's fresh FAR-analysis proposal

  • In Favour of Assessee
  • Citation Number : TS-84-ITAT-2018(Mum)
  • Tax Payer : Sabre Asia Pacific Pte Ltd
High Court

HC: Quashes penalty as time-barred; Revenue's withdrawn ITAT -appeal cannot influence limitation period

  • In Favour of Assessee
  • Citation Number : TS-83-HC-2018(DEL)
  • Tax Payer : Salora International Ltd
Income tax Appellate Tribunal

ITAT: Allows loss set-off; 51 voting power remained with same individuals, despite shareholding change

  • In Favour of Assessee
  • Citation Number : TS-82-ITAT-2018(Mum)
  • Tax Payer : Wadhwa & Associates Realtors Private Limited
Supreme Court

SC:Lifts corporate veil of Multinational Accounting Firms, raps ICAI for inaction

  • In Favour of Both, Partially
  • Citation Number : TS-81-SC-2018
  • Tax Payer : S. Sukumar
High Court

HC:Payment to National Stock Exchange for acquisition of membership, 'capital' in nature

  • In Favour of Assessee
  • Citation Number : TS-80-HC-2018(DEL)
  • Tax Payer : Abhipra Capital Ltd
Income tax Appellate Tribunal

ITAT:Allows deduction u/s. 37(1) for brand building expense; Follows Fine Jewellery (Mumbai ITAT)

  • In Favour of Assessee
  • Citation Number : TS-79-ITAT-2018(CHNY)
  • Tax Payer : Jansons Industries Ltd
Income tax Appellate Tribunal

ITAT:Interest on security deposit taxable in landlord's hand, despite benefit passed to tenant

  • In Favour of Revenue
  • Citation Number : TS-78-ITAT-2018(Bang)
  • Tax Payer : Tanglin Developments Ltd
Income tax Appellate Tribunal

ITAT:Deletes addition u/s 33AB despite delay in utilising NABARD deposits beyond stipulated date

  • In Favour of Assessee
  • Citation Number : TS-77-ITAT-2018(Kol)
  • Tax Payer : Stewart Holl (India) Limited
Supreme Court

SC:Reverses HC's quashing of Sec. 143(2) notice served beyond 12 months, considering peculiar circumstances

  • In Favour of Revenue
  • Citation Number : TS-76-SC-2018
  • Tax Payer : Dharam Narain
Income tax Appellate Tribunal

ITAT: ITAT:Income from supply of software embedded in hardware, not royalty; Retrospective Explanation 4 inapplicable

  • In Favour of Assessee
  • Citation Number : TS-75-ITAT-2018(DEL)
  • Tax Payer : Bentley Nevada LLC
High Court

HC:HL-Flipkart

  • In Favour of Assessee
  • Citation Number : TS-74-HC-2018(KAR)
  • Tax Payer : Flipkart India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Denies Article 8 benefit as POEM outside India/Mauritius; No Indian taxation absent PE

  • In Favour of Both, Partially
  • Citation Number : TS-73-ITAT-2018(Mum)
  • Tax Payer : Bay Lines (Mauritiues)
High Court

HC: Reverses ITAT; Upholds penalty on 'voluntarily' declared additional income absent explanation

  • In Favour of Revenue
  • Citation Number : TS-72-HC-2018(DEL)
  • Tax Payer : Dr. Vandana Gupta
High Court

HC:Confirms Sec. 68 addition considering ITAT's minute examination of genuineness of transactions

  • In Favour of Revenue
  • Citation Number : TS-71-HC-2018(GUJ)
  • Tax Payer : Pavankumar M Sanghvi
Income tax Appellate Tribunal

ITAT: ITAT:Lease line reimbursements to US parent, not royalty; Cites TPO's 'international transaction' acceptance

  • In Favour of Assessee
  • Citation Number : TS-70-ITAT-2018(PUN)
  • Tax Payer : T-3 Energy Services
Income tax Appellate Tribunal

ITAT:Restores Sec. 68 addition; Share applicant's meager income unable to justify creditworthiness

  • In Favour of Revenue
  • Citation Number : TS-68-ITAT-2018(Mum)
  • Tax Payer : Spartacus Farms Pvt Ltd
Income tax Appellate Tribunal

ITAT:Sec. 80IC deduction claimed through revised return sustainable as original return filed within time

  • In Favour of Assessee
  • Citation Number : TS-67-ITAT-2018(Mum)
  • Tax Payer : Monarch Innovative Tech
Income tax Appellate Tribunal

ITAT:Denies loss set-off to pvt. co. having 'listed' parent company; Sec.79 applicable

  • In Favour of Assessee
  • Citation Number : TS-66-ITAT-2018(Mum)
  • Tax Payer : Credila Financial Services Private Ltd