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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Rules on 'revenue recognition' for real-estate developers, applies PCM for advance received

  • In Favour of Both, Partially
  • Citation Number : TS-617-ITAT-2017(JPR)
  • Tax Payer : Vastukar Township Pvt Ltd
Income tax Appellate Tribunal

ITAT:Denies Sec. 80IA deduction on Sales-tax subsidy absent direct nexus; Distinguishes Meghalaya Steels (SC)

  • In Favour of Revenue
  • Citation Number : TS-616-ITAT-2017(PUN)
  • Tax Payer : Indo Enterprises Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Payment for self-imposed obligation vide Articles of Association, not income diversion

  • In Favour of Revenue
  • Citation Number : TS-615-ITAT-2017(Mum)
  • Tax Payer : Creation Publicity Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Allows Sec. 80IA deduction for generation of steam power and cooling power

  • In Favour of Assessee
  • Citation Number : TS-614-ITAT-2017(Mum)
  • Tax Payer : Saf Yeast Company Private Limited
High Court

HC:Weighs bonafide conduct, uncertainty over disputed property income to allow Sec 234A/B/C interest waiver

  • In Favour of Assessee
  • Citation Number : TS-613-HC-2017(MAD)
  • Tax Payer : R.Mani
Income tax Appellate Tribunal

ITAT:Rejects Revenue's reference for Special Bench constitution on software taxation

  • In Favour of Assessee
  • Citation Number : TS-2-ITAT-2018(Mum)
  • Tax Payer : Reliance Communication Ltd
Income tax Appellate Tribunal

ITAT:Sec 45(3) supreme on partnership-partner dealings; Rejects invoking Sec 50C on land contributed as capital

  • In Favour of Assessee
  • Citation Number : TS-612-ITAT-2017(Mum)
  • Tax Payer : Amartara Pvt Ltd
High Court

HC:Reverses ITAT; Accrued FD interest not hypothetical income, TDS non-deduction u/s 194A irrelevant

  • In Favour of Assessee
  • Citation Number : TS-611-HC-2017(KER)
  • Tax Payer : Plantation Corporation Of Kerala Ltd
High Court

HC:CBDT to formulate 'fair' policy on return/refund processing; AO's manual intervention permissible

  • In Favour of Assessee
  • Citation Number : TS-1-HC-2018(BOM)
  • Tax Payer : Tata Projects Limited 
Income tax Appellate Tribunal

ITAT:PwC's non-compete payment for RSM acquisition escapes Sec. 28 (va) net over 'business' - 'profession' distinction

  • In Favour of Assessee
  • Citation Number : TS-610-ITAT-2017(Mum)
  • Tax Payer : Shri Ashok M. Wadhwa
Income tax Appellate Tribunal

ITAT:KKR's annual Rs 30cr Franchise fees to BCCI a revenue expense absent enduring benefit

  • In Favour of Assessee
  • Citation Number : TS-609-ITAT-2017(Mum)
  • Tax Payer : Knight Riders Sports Private Limited
High Court

HC:Stays reassessment based on sanctioning authority's mechanical approval; Rejects Revenue's Sec 292B defense

  • In Favour of Assessee
  • Citation Number : TS-608-HC-2017(BOM)
  • Tax Payer : Kalpana Shantilal Haria
Income tax Appellate Tribunal

ITAT:Rejects taxpayer's 'reverse Rule 8D' analogy to claim expense deduction from other income

  • In Favour of Revenue
  • Citation Number : TS-607-ITAT-2017(HYD)
  • Tax Payer : Hyderabad Mutual Benefit Society
High Court

HC:Can't divest forex gains from export income, allows Sec 10B tax holiday

  • In Favour of Assessee
  • Citation Number : TS-606-HC-2017(GUJ)
  • Tax Payer : Asahi Songwon Colors Limited
High Court

HC:Dismisses Revenue's appeal; Sec. 10B benefit to commence only from EOU certification

  • In Favour of Assessee
  • Citation Number : TS-605-HC-2017(KER)
  • Tax Payer : All Koshys All Spices
Income tax Appellate Tribunal

ITAT:Allows depreciation on know-how, goodwill acquired under slump-sale, upholds slump price bifurcation

  • In Favour of Assessee
  • Citation Number : TS-604-ITAT-2017(PUN)
  • Tax Payer : Johnson Matthey Chemicals India Pvt Ltd
High Court

HC: Property 'transfer' not effective upon mere development agreement's execution, applies 'Chaturbhuj' ratio

  • In Favour of Assessee
  • Citation Number : TS-603-HC-2017(BOM)
  • Tax Payer : Dr. Arvind S. Phake
High Court

HC:Actual loans advanced amount, not amounts reflected in aging analysis, 'eligible advances' u/s 36(1)(viii)

  • In Favour of Assessee
  • Citation Number : TS-602-HC-2017(KAR)
  • Tax Payer : Karnatak Vikas Grameen Bank
Income tax Appellate Tribunal

ITAT:Biocon's R&D subsidiary rendered 'services', met formative conditions, eligible for SEZ incentive u/s 10AA

  • In Favour of Assessee
  • Citation Number : TS-601-ITAT-2017(Bang)
  • Tax Payer : Bicon Research Ltd
High Court

HC:Reverses ITAT order; Holds gift from brother via nephew's bank account, taxable

  • In Favour of Revenue
  • Citation Number : TS-600-HC-2017(RAJ)
  • Tax Payer : Shri Gulam Farooq Ansari