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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Deletes addition u/s 41(1) for commission overdue to Kuwaiti agent for over 1400 days

  • In Favour of Assessee
  • Citation Number : TS-30-ITAT-2018(Mum)
  • Tax Payer : Pyramid Consulting Engineers Pvt. Ltd
Supreme Court

SC: Ankitech ruling on 'deemed dividend' requires re-consideration, refers matter to larger bench

  • In Favour of Both, Partially
  • Citation Number : TS-29-SC-2018
  • Tax Payer : National Travel Services
Income tax Appellate Tribunal

ITAT:Formal trust deed not prerequisite for registration u/s 12AA/12A

  • In Favour of Assessee
  • Citation Number : TS-630-ITAT-2017(Bang)
  • Tax Payer : Sri Sosale Vyasaraja Mutt
High Court

HC: No Sec. 234B interest levy on payee where deductor paid tax with interest u/s. 201

  • In Favour of Assessee
  • Citation Number : TS-629-HC-2017(MAD)
  • Tax Payer : John Baptist Lasrado
High Court

HC:Deletes Sec. 234B interest on reassessment demand despite refund of advance-tax on regular assessment

  • In Favour of Assessee
  • Citation Number : TS-28-HC-2018(KER)
  • Tax Payer : Baby Marine Exports
Income tax Appellate Tribunal

ITAT:No PE for Booz UAE; Revenue's reliance on AAR in group concern's case, misplaced

  • In Favour of Assessee
  • Citation Number : TS-27-ITAT-2018(Mum)
  • Tax Payer : Booz & Company (ME) FZ-LLC
Income tax Appellate Tribunal

ITAT:Grants relief to builders consortium; No transfer absent agreement registration, applies Balbir Singh (SC)

  • In Favour of Assessee
  • Citation Number : TS-26-ITAT-2018(DEL)
  • Tax Payer : Saamag Developers Pvt Ltd
High Court

HC:Upholds penalty levy in absence of 'bonafide' explanation substantiating source of unexplained income

  • In Favour of Revenue
  • Citation Number : TS-25-HC-2018(KER)
  • Tax Payer : Vasantha Anirudhan
Income tax Appellate Tribunal

ITAT:Supply of software not 'Royalty' under India-Ireland DTAA; Follows co-ordinate-bench

  • In Favour of Assessee
  • Citation Number : TS-24-ITAT-2018(Mum)
  • Tax Payer : Intec Billing Ireland
Income tax Appellate Tribunal

ITAT:Upholds CIT(A)'s order; Deletes book-profit addition towards diminution in current investment value

  • In Favour of Assessee
  • Citation Number : TS-23-ITAT-2018(Mum)
  • Tax Payer : Reliance Welfare Association Circle
Income tax Appellate Tribunal

ITAT:No Sec. 271D penalty for accepting cash loan from sister-in-law and nephew

  • In Favour of Assessee
  • Citation Number : TS-22-ITAT-2018(Kol)
  • Tax Payer : Jagmohan Sharma
Income tax Appellate Tribunal

ITAT: ITAT: Pharma co's marketing expense deductible, doesn't violate MCI-regulations; CBDT's 2002 circular inapplicable

  • In Favour of Assessee
  • Citation Number : TS-21-ITAT-2018(Mum)
  • Tax Payer : Solvay Pharma India Ltd
Authority for Advance Rulings

AAR:Offshore equipment supplies not taxable absent accrual in India; Revenue's Vodafone reliance 'out of place'

  • In Favour of Assessee
  • Citation Number : TS-20-AAR-2018
  • Tax Payer : M/s Michelin Tamil Nadu Tyres Private Ltd.
Authority for Advance Rulings

AAR:No restriction on acquiring new property outside India for exemption u/s. 54 before 2014 amendment

  • In Favour of Assessee
  • Citation Number : TS-628-AAR-2017
  • Tax Payer : Dipankar Mohan Ghosh
High Court

HC: Investment before extended return filing due-date u/s 139(4) eligible for capital gains exemption

  • In Favour of Assessee
  • Citation Number : TS-627-HC-2017(RAJ)
  • Tax Payer : Shankar Lal Saini
Authority for Advance Rulings

AAR: AAR:Belgian company's lighting contract for Commonwealth Games meets fixed place-PE's 'disposal' test

  • In Favour of Revenue
  • Citation Number : TS-626-AAR-2017
  • Tax Payer : Production Resource Group
Authority for Advance Rulings

AAR: AAR:Indirect transfer taxation u/s 9 not triggered on offshore share deal; Confirms treaty benefit

  • In Favour of Assessee
  • Citation Number : TS-625-AAR-2017
  • Tax Payer : GEA Refrigeration Technologies GmbH
High Court

HC: HC:Revenue Officers get tongue-lashing for 'unholy' desire to multiply litigations; Exemplary costs imposed

  • In Favour of Assessee
  • Citation Number : TS-19-HC-2018(KAR)
  • Tax Payer : Epson India Pvt Ltd
Supreme Court

SC:Dismisses SLP; Sec. 244A interest not restricted to tax/penalty, allowable on interest waiver

  • In Favour of Assessee
  • Citation Number : TS-18-SC-2018
  • Tax Payer : Naresh Kumar Aggarwal
Income tax Appellate Tribunal

ITAT:Quashes revision considering 2 views on quantum of exemption for partner's profit-share

  • In Favour of Assessee
  • Citation Number : TS-17-ITAT-2018(Kol)
  • Tax Payer : Shri Vinod Agarwal