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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:Allows interest u/s. 244A on refund of interest u/s. 234B ; Narrow 'tax' definition u/s. 2(43) inapplicable

  • In Favour of Assessee
  • Citation Number : TS-439-ITAT-2017(Ahd)
  • Tax Payer : National Dairy Development Board
High Court

HC:Pre-operative interest on FDR kept for LC, taxable; Follows Tuticorin

  • In Favour of Assessee
  • Citation Number : TS-438-HC-2017(RAJ)
  • Tax Payer : Bhawal Synthetics (India)
High Court

HC:Dismisses assessee's writ; Upholds case transfer u/s. 127 to facilitate co-ordinated investigation

  • In Favour of Revenue
  • Citation Number : TS-437-HC-2017(GUJ)
  • Tax Payer : Genus Electrotech Ltd.
High Court

HC:Applies strict interpretation, duty paid but proof not submitted results in Sec 43B disallowance

  • In Favour of Revenue
  • Citation Number : TS-436-HC-2017(ALL)
  • Tax Payer : Sarjoo Sahkari Chini Mills Ltd.
High Court

HC:Disregards need to distinguish between capital and revenue expenditure while allowing deduction u/s. 35(2AB)

  • In Favour of Assessee
  • Citation Number : TS-435-HC-2017(DEL)
  • Tax Payer : Eicher Motors
High Court

HC:Rejects Revenue's 'inequitable' stand to sit-on refund application until assessment conclusion

  • In Favour of Assessee
  • Citation Number : TS-434-HC-2017(GUJ)
  • Tax Payer : Corrtech International Pvt. Ltd. vs. DCIT
Income tax Appellate Tribunal

ITAT:Equity from directors' daughter not transaction between strangers, deletes 'unexplained credit' addition

  • In Favour of Assessee
  • Citation Number : TS-432-ITAT-2017(Ahd)
  • Tax Payer : Namision Powertech
Income tax Appellate Tribunal

ITAT:ITAT Special Bench- Lays down law on penalty for self-assessment tax payment default in original return

  • In Favour of Revenue
  • Citation Number : TS-431-ITAT-2017(Ahd)
  • Tax Payer : Claris Life Sciences Limited
High Court

HC: Prescribes four guidelines for Revenue on re-assessments; Quashes Sec 147-proceedings on share issue

  • In Favour of Assessee
  • Citation Number : TS-430-HC-2017(DEL)
  • Tax Payer : Sabh infrastructure Ltd
High Court

HC:Grants relief to Vedanta; 'Vagaries of litigation' irrelevant for asset transfer pre-approval u/s 281

  • In Favour of Assessee
  • Citation Number : TS-429-HC-2017(BOM)
  • Tax Payer : Vedanta Ltd
Income tax Appellate Tribunal

ITAT:ONGC's 'signature bonus' for demitting 60 rights in oil fields, a capital receipt

  • In Favour of Assessee
  • Citation Number : TS-428-ITAT-2017(DEL)
  • Tax Payer : Oil & Natural Gas Corporation Ltd.
High Court

HC:Refuses Sec. 234C waiver plea; Income stands accrued on passing of favourable SC-order

  • In Favour of Revenue
  • Citation Number : TS-427-HC-2017(KAR)
  • Tax Payer : Canbank Financial Services Ltd
Supreme Court

SC:Upholds block assessment; Cites 2017 retro-amendment barring disclosure of 'reason to believe'

  • In Favour of Revenue
  • Citation Number : TS-426-SC-2017
  • Tax Payer : N.K. Jewellers
High Court

HC:Quashes assessment; Limitation u/s 153(2A) applicable despite ITAT's remand covered only few issues

  • In Favour of Assessee
  • Citation Number : TS-425-HC-2017(DEL)
  • Tax Payer : Nokia India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Delay in filing return u/s 148 cannot be a ground to deny Sec. 54F exemption

  • In Favour of Assessee
  • Citation Number : TS-424-ITAT-2017(Mum)
  • Tax Payer : Amina Ismil Rangari
Supreme Court

SC: Enhanced compensation alongwith interest, taxable in the year of receipt; Follows Ghanshyam(HUF)

  • In Favour of Revenue
  • Citation Number : TS-423-SC-2017
  • Tax Payer : Chet Ram (HUF)
High Court

HC:Miscellaneous Application before ITAT not 'alternate remedy' to HC-appeal; Refuses delay condonation

  • In Favour of Revenue
  • Citation Number : TS-422-HC-2017(DEL)
  • Tax Payer : Agnity Technologies pvt ltd
Income tax Appellate Tribunal

ITAT:Recording AO's satisfaction 'must' for rejecting assessee's calculation; Deletes Sec. 14A disallowance

  • In Favour of Assessee
  • Citation Number : TS-421-ITAT-2017(Mum)
  • Tax Payer : Morgan Stanley Investment Management Private Limited
Income tax Appellate Tribunal

ITAT:Deletes capital gains addition; Handing over possession doesn't amount to 'transfer'

  • In Favour of Assessee
  • Citation Number : TS-420-ITAT-2017(Mum)
  • Tax Payer : Nalin P Shah
Income tax Appellate Tribunal

ITAT:Discards 'loan defense' of taxpayer consciously withholding investment source; Upholds Sec 263 revision

  • In Favour of Revenue
  • Citation Number : TS-419-ITAT-2017(Mum)
  • Tax Payer : Parth Ajit Pawar