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Rulings ( 15488 results )

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High Court

HC:Early SPN redemption, clever but permissible tax planning; Interest deductible u/s. 36(1)(iii); Reverses ITAT

  • In Favour of Assessee
  • Citation Number : TS-478-HC-2017(GUJ)
  • Tax Payer : Nirma Ltd
High Court

HC: No automatic stay vacation u/s. 254(2A) proviso, unless assessee responsible for procrastination of hearing

  • In Favour of Assessee
  • Citation Number : TS-477-HC-2017(AP)
  • Tax Payer : Vodafone Mobile Services Ltd
Supreme Court

SC:Allows Revenue's appeal; CBDT instruction setting monetary appeal filing limit not retrospective

  • In Favour of Revenue
  • Citation Number : TS-476-SC-2017
  • Tax Payer : Gemini Distilleries
Income tax Appellate Tribunal

ITAT:Interest u/s 201(1A) not compensatory, applicable even when deductee has Nil tax liability

  • In Favour of Revenue
  • Citation Number : TS-475-ITAT-2017(VIZ)
  • Tax Payer : Aayush NRI LEPL Health Care Pvt. Ltd
High Court

HC:Payment by Hospital to retainer doctors , professional fees and not salary

  • In Favour of Assessee
  • Citation Number : TS-474-HC-2017(RAJ)
  • Tax Payer : Escorts Heart Institute & Research Centre Ltd.
High Court

HC:Upholds ITAT order; Gains on sale of industrial gala, short term u/s. 50

  • In Favour of Assessee
  • Citation Number : TS-473-HC-2017(BOM)
  • Tax Payer : Meena v. Pamnani
Income tax Appellate Tribunal

ITAT:Denies Sec. 11 exemption noting assessee-trust involved in commercial activities

  • In Favour of Revenue
  • Citation Number : TS-472-ITAT-2017(Kol)
  • Tax Payer : Sreema Mahila Samity
Income tax Appellate Tribunal

ITAT:Dismisses amalgamating company's appeal absent filing amended Form 36 in new entity's name

  • In Favour of Revenue
  • Citation Number : TS-471-ITAT-2017(Bang)
  • Tax Payer : EADS India P. Ltd
High Court

HC:Directs refund of excess cash seized after adjustment of liability under PMGKY

  • In Favour of Assessee
  • Citation Number : TS-470-HC-2017(AP)
  • Tax Payer : Jaya Balajee Real Media Pvt. Ltd
Supreme Court

SC:Mere outsourcing business to Indian subsidiary cannot create PE; MAP admission non-binding

  • In Favour of Assessee
  • Citation Number : TS-469-SC-2017
  • Tax Payer : E-Funds IT Solution Inc.
Income tax Appellate Tribunal

ITAT:Google's Adwords distribution agreement not mere sale of advertisement space; Upholds royalty taxation

  • In Favour of Revenue
  • Citation Number : TS-468-ITAT-2017(Bang)
  • Tax Payer : Google India Private Ltd
Income tax Appellate Tribunal

ITAT:Allows Sec. 80IB(3) deduction despite ceasing to be SSI-unit, differs from co-ordinate bench

  • In Favour of Assessee
  • Citation Number : TS-467-ITAT-2017(PUN)
  • Tax Payer : Advik Hi-Tech Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Reckons property holding period from date of sale-deed, not allotment letter

  • In Favour of Revenue
  • Citation Number : TS-466-ITAT-2017(Mum)
  • Tax Payer : Anu D Lohana
High Court

HC:Directs ITSC to consider settlement application on merits for 'comprehensive' examination of matter

  • In Favour of Assessee
  • Citation Number : TS-465-HC-2017(DEL)
  • Tax Payer : Radico NV Distilleries Maharashtra Ltd.
High Court

HC:No Sec. 194J TDS on payments by Bus stand management authority to State corporation

  • In Favour of Assessee
  • Citation Number : TS-464-HC-2017(HP)
  • Tax Payer : H. P. Bus Stand Management & Development Authority
Income tax Appellate Tribunal

ITAT:Considers Indian traditions, grants partial relief for ornaments received by relatives sans evidence

  • In Favour of Both, Partially
  • Citation Number : TS-463-ITAT-2017(Mum)
  • Tax Payer : Abida Mohammed Rakhangi
Supreme Court

SC:Approves Delhi HC verdict on deemed dividend; Confirms no taxability for loan recipient

  • In Favour of Assessee
  • Citation Number : TS-462-SC-2017
  • Tax Payer : Ankitech Pvt Ltd
Income tax Appellate Tribunal

ITAT:Share broker's loss on shares held as investments, a 'speculation loss', not STCL

  • In Favour of Both, Partially
  • Citation Number : TS-461-ITAT-2017(Mum)
  • Tax Payer : Amol Capital Markets Pvt
Supreme Court

SC:Vegetables Products ratio inapplicable when provisions unambiguous; Upholds Revenue's valuation approach

  • In Favour of Revenue
  • Citation Number : TS-460-SC-2017
  • Tax Payer : Bimal Kishore Paliwal and Ors
Income tax Appellate Tribunal

ITAT: Sec 54B capital gains relief available though new property purchased without registration

  • In Favour of Assessee
  • Citation Number : TS-459-ITAT-2017(CHANDI)
  • Tax Payer : Ani l Bishnoi