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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Installation and commissioning fees of machinery installed outside India not FTS, Sec.195 inapplicable

  • In Favour of Assessee
  • Citation Number : TS-49-ITAT-2018(CHNY)
  • Tax Payer : Shivsu Canadian Clear Waters Ltd
High Court

HC:Quashes reassessment; Reopening reasons, a verbatim repetition of audit objections

  • In Favour of Assessee
  • Citation Number : TS-633-HC-2017(MAD)
  • Tax Payer : Cholamandalam Investment and Finance Company Ltd
Income tax Appellate Tribunal

ITAT:Deletes addition u/s 115JB towards subsidized cost debited in accounts as per Companies Act

  • In Favour of Assessee
  • Citation Number : TS-48-ITAT-2018(Mum)
  • Tax Payer : Scrabble Entertainment Ltd
Income tax Appellate Tribunal

ITAT:Denies exemption u/s 54F due to absence of certainty of honour of sale agreement

  • In Favour of Revenue
  • Citation Number : TS-47-ITAT-2018(HYD)
  • Tax Payer : Shri Mahesh Malneedi
Supreme Court

SC:Dismisses Revenue's SLP against Delhi HC allowing credit of advance - tax paid under IDS -2016

  • In Favour of Assessee
  • Citation Number : TS-46-SC-2018
  • Tax Payer : Kumudam Publications
Income tax Appellate Tribunal

ITAT:HL

  • In Favour of Revenue
  • Citation Number : TS-45-ITAT-2018(Bang)
  • Tax Payer : Flipcart India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Reliance Communication's software payments for wireless network operation, not royalty under DTAA

  • In Favour of Assessee
  • Citation Number : TS-44-ITAT-2018(Mum)
  • Tax Payer : Reliance Communication Ltd
Income tax Appellate Tribunal

ITAT:Quashes revision; Creditworthiness, genuineness of share application money from Swiss entity proved

  • In Favour of Assessee
  • Citation Number : TS-43-ITAT-2018(DEL)
  • Tax Payer : Bycell Telecommunications India Pvt. Ltd
High Court

HC:Subsequent retro amendment can't result in Sec. 40(a)(i) disallowance; Approves Channel Guide ratio

  • In Favour of Revenue
  • Citation Number : TS-41-HC-2018(BOM)
  • Tax Payer :  NGC Networks (India) Pvt. Ltd
High Court

HC:Larger bench to examine AO's power to reassess income beyond recorded reasons

  • In Favour of Revenue
  • Citation Number : TS-40-HC-2018(DEL)
  • Tax Payer : Jakhotia Plastics Pvt Ltd
Authority for Advance Rulings

AAR:Holds no TDS required on Indian salary component of NR-employee deputed abroad

  • In Favour of Assessee
  • Citation Number : TS-38-AAR-2018
  • Tax Payer : Texas Instruments
Income tax Appellate Tribunal

ITAT:Capgemini's Hyderabad unit not 'new unit', but grants Sec. 10A benefit as expansion

  • In Favour of Both, Partially
  • Citation Number : TS-37-ITAT-2018(PUN)
  • Tax Payer : Capgemini Technology Services India Limited
High Court

HC:Quashes cancellation of Tata Tele's 'Nil' TDS certificate u/s. 197 by non-speaking order

  • In Favour of Assessee
  • Citation Number : TS-36-HC-2018(BOM)
  • Tax Payer : Tata Teleservices (Maharashtra) Limited
Supreme Court

SC:Approves Bombay HC ratio in Godrej and Boyce on prospective applicability of Rule 8D

  • In Favour of Assessee
  • Citation Number : TS-35-SC-2018
  • Tax Payer :  Essar Teleholdings Ltd
Income tax Appellate Tribunal

ITAT:Disapproves CBDT Instruction terming MTM loss as notional, cites Delhi HC ICDS ruling

  • In Favour of Assessee
  • Citation Number : TS-34-ITAT-2018(AGR)
  • Tax Payer : Nand Nandan Agrawal
High Court

HC:CBDT's 2014 guidelines on compounding of offence, not arbitrary; Imposes cost on taxpayer

  • In Favour of Revenue
  • Citation Number : TS-33-HC-2018(DEL)
  • Tax Payer : VIKRAM SINGH
Income tax Appellate Tribunal

ITAT:Sec 50C not applicable to TDS u/s 195; Refuses to grant non-discrimination article benefit

  • In Favour of Revenue
  • Citation Number : TS-32-ITAT-2018(HYD)
  • Tax Payer : Bhagwandas Nagla
Income tax Appellate Tribunal

ITAT:Quashes reassessment; Approval wrong authority equivalent to 'no approval'

  • In Favour of Assessee
  • Citation Number : TS-632-ITAT-2017(Mum)
  • Tax Payer : Shri. Anil Jaggi
Income tax Appellate Tribunal

ITAT:Denies depreciation on non-compete fees being ineligible intangible asset; Follows jurisdictional HC

  • In Favour of Revenue
  • Citation Number : TS-31-ITAT-2018(DEL)
  • Tax Payer : EAC Industrial Ingredients India P. Ltd
High Court

HC:Grants benefit of presumption u/s. 132(4A), allows expense deduction to extent of seized documents

  • In Favour of Assessee
  • Citation Number : TS-631-HC-2017(KER)
  • Tax Payer : Damac Holdings Pvt Ltd