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Rulings ( 15488 results )

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Supreme Court

SC:Sets-aside HC order for allowing Revenue's appeal without formulating 'substantial question of law'

  • In Favour of Assessee
  • Citation Number : TS-375-SC-2017
  • Tax Payer : Maharaja Amarinder Singh
Income tax Appellate Tribunal

ITAT:Grants Sec. 80P benefit to credit co-operative society for unexplained cash credit addition

  • In Favour of Assessee
  • Citation Number : TS-374-ITAT-2017(PUN)
  • Tax Payer : Aman Chote Vyapari Sahakari Pat Sanstha
High Court

HC:'Legal representative' definition, inclusive; Rejects son's plea of severed relationship with deceased father

  • In Favour of Revenue
  • Citation Number : TS-373-HC-2017(CAL)
  • Tax Payer : Arvind Kayan
Income tax Appellate Tribunal

ITAT:Society working for farmers' upliftment benefits 70 population, meets 'general public utility' criteria

  • In Favour of Assessee
  • Citation Number : TS-372-ITAT-2017(DEL)
  • Tax Payer : Bhartiya Kisan Sangh Sewa Niketan
High Court

HC:Reverses ITAT; Embezzlement loss allowable in year of 'discovery', not 'detection'

  • In Favour of Assessee
  • Citation Number : TS-370-HC-2017(J & K)
  • Tax Payer : J and K Bank Ltd.
Income tax Appellate Tribunal

ITAT:Allows deduction u/s. 43B for stamp-duty paid on demerger; Rejects Revenue's Sec. 35DD invocation

  • In Favour of Assessee
  • Citation Number : TS-369-ITAT-2017(Mum)
  • Tax Payer : Mahyco Seeds Ltd
Income tax Appellate Tribunal

ITAT:Research company's e-magazine subscription payment not royalty/FTS; Sec. 194J TDS inapplicable

  • In Favour of Assessee
  • Citation Number : TS-368-ITAT-2017(Mum)
  • Tax Payer : Kitara Capital Private Limited
Income tax Appellate Tribunal

ITAT:Where quantum addition is remanded to AO, penalty also should be remanded

  • In Favour of Assessee
  • Citation Number : TS-367-ITAT-2017(DEL)
  • Tax Payer : ST Microelectronics Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Free air-travel, stay to doctors for prescribing pharam co.'s medicines, akin to 'commission'

  • In Favour of Revenue
  • Citation Number : TS-366-ITAT-2017(DEL)
  • Tax Payer : Ochoa Laboratories Ltd
High Court

HC:Interprets 'customised electronic data' liberally; Television news software export eligible for Sec. 80HHE benefit

  • In Favour of Assessee
  • Citation Number : TS-365-HC-2017(DEL)
  • Tax Payer : New Delhi Television Ltd,
High Court

HC:Cochin International Airport's agreement with AAI meets Sec. 80-IA requirement

  • In Favour of Assessee
  • Citation Number : TS-364-HC-2017(KER)
  • Tax Payer : Cochin Internatinal Airpot Pvt Ltd
Income tax Appellate Tribunal

ITAT:Upholds Revenue's treatment of alleged immovable property 'gift' to daughter as 'sale'

  • In Favour of Revenue
  • Citation Number : TS-363-ITAT-2017(DEL)
  • Tax Payer : Balwant Kaur Mangat
Income tax Appellate Tribunal

ITAT:DRP empowered to make TP-adjustment not proposed by AO/TPO; Sec 263 remedy unnecessary

  • In Favour of Revenue
  • Citation Number : TS-362-ITAT-2017(DEL)
  • Tax Payer : Bausch & Lomb India Pvt. Ltd
High Court

HC:Pre-2010 profits on investment sale exempt for general insurance business; MAT inapplicable

  • In Favour of Assessee
  • Citation Number : TS-361-HC-2017(DEL)
  • Tax Payer : ORIENTAL INSURANCE COMPANY LTD
Supreme Court

SC:Reassessment citing ITAT-finding in another taxpayer's case, time-barred sans hearing opportunity to assessee

  • In Favour of Assessee
  • Citation Number : TS-360-SC-2017
  • Tax Payer : Rural Electrification Corporation Ltd
High Court

HC:Upholds ITAT; Written back provisions and liabilities qualifies for Sec. 80HHC deduction

  • In Favour of Assessee
  • Citation Number : TS-359-HC-2017(KER)
  • Tax Payer : Olam Exports (India) Ltd.
Supreme Court

SC:Confirms quashing of Sec. 153C assessment as seized document unrelated to subject AYs

  • In Favour of Assessee
  • Citation Number : TS-358-SC-2017
  • Tax Payer : Sinhgad Technical Education Society
Income tax Appellate Tribunal

ITAT:Upholds re-assessment; Taxpayer 'tailored' arrangement to 'wriggle out' deemed dividend tax ramifications

  • In Favour of Revenue
  • Citation Number : TS-357-ITAT-2017(Mum)
  • Tax Payer : Kapil N. Shah
Income tax Appellate Tribunal

ITAT:Payment to NR-agent for services utilized outside India not taxable despite 2010 retro-amendment

  • In Favour of Assessee
  • Citation Number : TS-356-ITAT-2017(DEL)
  • Tax Payer : Anita Kohli
High Court

HC:Mere establishing creditor's identity & routing transactions through cheque cannot make it genuine

  • In Favour of Revenue
  • Citation Number : TS-355-HC-2017(DEL)
  • Tax Payer : Bikram Singh