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Rulings ( 15488 results )

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High Court

HC:Delhi HC strikes down several ICDS standards as ultra-vires; Can't overrule binding judicial precedents

  • In Favour of Assessee
  • Citation Number : TS-499-HC-2017(DEL)
  • Tax Payer : Chamber of Tax Consultants
Income tax Appellate Tribunal

ITAT:Transfer of business leads not slump sale, accepts taxpayer's business income classification

  • In Favour of Assessee
  • Citation Number : TS-498-ITAT-2017(Mum)
  • Tax Payer : L & T Finance Ltd
Income tax Appellate Tribunal

ITAT:Consortium not taxable as AOP considering clear work demarcation; Offshore supplies non-taxable

  • In Favour of Assessee
  • Citation Number : TS-497-ITAT-2017(Mum)
  • Tax Payer : Vitkvoice Machinery A.S.
Income tax Appellate Tribunal

ITAT:Crediting Partner's capital account towards revaluation of firm's assets & subsequent withdrawal, impermissible

  • In Favour of Revenue
  • Citation Number : TS-496-ITAT-2017(CHNY)
  • Tax Payer : Kali BMH Systems Pvt Ltd
Income tax Appellate Tribunal

ITAT:Upholds deemed dividend taxability; Taxpayer camouflaged 'advance' as 'commercial transaction'

  • In Favour of Revenue
  • Citation Number : TS-495-ITAT-2017(Bang)
  • Tax Payer : Hemanth Kumar Bothra
Income tax Appellate Tribunal

ITAT:Only core income from shipping activity & incidental receipts eligible for Tonnage Tax Scheme

  • In Favour of Revenue
  • Citation Number : TS-494-ITAT-2017(VIZ)
  • Tax Payer : Dredging Corporation of India Ltd
Income tax Appellate Tribunal

ITAT:Payment for Inspection - services, not FIS under US treaty; Deletes Sec. 40(a)(i) disallowance

  • In Favour of Assessee
  • Citation Number : TS-493-ITAT-2017(DEL)
  • Tax Payer : Delphi Automative Systems
High Court

HC:After Kerala, Madras HC grants interim relief, allows taxpayer to file return sans Aadhaar

  • In Favour of Assessee
  • Citation Number : TS-492-HC-2017(MAD)
  • Tax Payer : Preeti Mohan
Income tax Appellate Tribunal

ITAT:Considers FMV of the property as cost of acquisition in year of sale of property

  • In Favour of Assessee
  • Citation Number : TS-491-ITAT-2017(Mum)
  • Tax Payer : Image Apparels Pvt Ltd
Income tax Appellate Tribunal

ITAT:Earnest money receipt irrelevant for construing 'year of transfer', deletes capital-gains addition

  • In Favour of Assessee
  • Citation Number : TS-490-ITAT-2017(Mum)
  • Tax Payer : Maniar Injectoplast Pvt. Ltd.
High Court

HC:Reverses ITAT; Including 'Bank' in co-operative society's name cannot disentitle Sec. 80P benefit

  • In Favour of Assessee
  • Citation Number : TS-488-HC-2017(AP)
  • Tax Payer : Eluru Cooperative House Mortgage Society Ltd
Income tax Appellate Tribunal

ITAT:Upholds TDS default on expense provisions reversed subsequently, distinguishes Bosch ruling

  • In Favour of Revenue
  • Citation Number : TS-487-ITAT-2017(Bang)
  • Tax Payer : Toyota Kirloskar Motors Pv
Income tax Appellate Tribunal

ITAT:Bonus shares acquire character of original shares, concessional tax rate u/s 115E applicable

  • In Favour of Assessee
  • Citation Number : TS-486-ITAT-2017(HYD)
  • Tax Payer : Shashi Parvatha Reddy
Income tax Appellate Tribunal

ITAT:Routing management charges as reimbursement through holding company cannot absolve TDS-liability

  • In Favour of Both, Partially
  • Citation Number : TS-485-ITAT-2017(Bang)
  • Tax Payer : Tungabhadra Steel Products Ltd
Income tax Appellate Tribunal

ITAT:Software payment, not royalty; Reliance on favourable HC-ruling permissible absent jurisdictional HC-ruling

  • In Favour of Assessee
  • Citation Number : TS-484-ITAT-2017(CHNY)
  • Tax Payer : Saipem India Projects Pvt Ltd
Income tax Appellate Tribunal

ITAT:Deletes Rs. 768 Cr book profit addition towards revaluation reserve not created through P&L A/c

  • In Favour of Assessee
  • Citation Number : TS-483-ITAT-2017(Mum)
  • Tax Payer : The Bombay Dyeing & Mfg. Co. Limited
High Court

HC:Full Bench: Settles Sec 10A/10B tax-holiday eligibility on interest income in taxpayer's favour

  • In Favour of Assessee
  • Citation Number : TS-482-HC-2017(KAR)
  • Tax Payer : Hewlett Packard Global Soft Ltd.
High Court

HC: Allows ESPN's writs, quashes re-opening; Calls out AO's 'unacceptable conduct'

  • In Favour of Assessee
  • Citation Number : TS-481-HC-2017(DEL)
  • Tax Payer : Ess Distribution (Mauritius) S.N.C.E.T Compagnie
Supreme Court

SC:Lays down law on Sec. 44BB interplay with Sec 5,9; Upholds NR's mobilization fees taxability

  • In Favour of Revenue
  • Citation Number : TS-480-SC-2017
  • Tax Payer : Sedco Forex International Inc.
High Court

HC:Allows Sec. 80IA(4) benefit to developer despite assigning maintenance/operations of infra facility

  • In Favour of Assessee
  • Citation Number : TS-479-HC-2017(GUJ)
  • Tax Payer : Nila Baurat Engineering Ltd