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Rulings ( 15488 results )

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Income tax Appellate Tribunal

ITAT:SRK's Dubai Villa a non-taxable gift, cannot be characterized as brand endorsement fee

  • In Favour of Assessee
  • Citation Number : TS-354-ITAT-2017(Mum)
  • Tax Payer : Shahrukh Khan
High Court

HC:Upholds penalty for Sec. 269SS violation; Credit entry in books tantamount to deposit

  • In Favour of Revenue
  • Citation Number : TS-353-HC-2017(ALL)
  • Tax Payer : Sunil Sugar Co.
High Court

HC:Dismisses Patanjali's writ challenging constitutional validity of 2013-amendment to Special audit provisions

  • In Favour of Revenue
  • Citation Number : TS-352-HC-2017(DEL)
  • Tax Payer : Patanjali Ayurveda Ltd.
High Court

HC:Dismisses Revenue's appeal, AO's power to make 'unexplained expenditure addition' u/s. 69C, discretionary

  • In Favour of Assessee
  • Citation Number : TS-351-HC-2017(ALL)
  • Tax Payer : Late Rama Shankar Yadav
High Court

HC:Dismisses second writ praying for reliefs identical to earlier writ withdrawn by taxpayer

  • In Favour of Revenue
  • Citation Number : TS-350-HC-2017(BOM)
  • Tax Payer : Kamal Galani
Income tax Appellate Tribunal

ITAT:Upholds CIT's revisionary order absent enquiry by AO, cites 2015 amendment in support

  • In Favour of Revenue
  • Citation Number : TS-349-ITAT-2017(CHNY)
  • Tax Payer : Avathan Marimuthu
Income tax Appellate Tribunal

ITAT:Product testing fee to foreign AE, not FTS; Sec. 195 TDS inapplicable

  • In Favour of Assessee
  • Citation Number : TS-348-ITAT-2017(DEL)
  • Tax Payer : Gates India (P) Ltd.
High Court

HC:Allows deduction u/s. 37, commission-payment to Jordan-based agent not illicit under Volcker-report

  • In Favour of Assessee
  • Citation Number : TS-347-HC-2017(BOM)
  • Tax Payer : Ajanta Pharma Limited
High Court

HC:Converting 24-carat standard gold into 22 carat gold jewellery amounts to manufacturing

  • In Favour of Assessee
  • Citation Number : TS-346-HC-2017(J & K)
  • Tax Payer : Lakesh Handa
High Court

HC:Allows trust's claim for depreciation and capital cost deduction before AY 2015-16

  • In Favour of Assessee
  • Citation Number : TS-711-HC-2016(KAR)
  • Tax Payer : Al-Ameen Charitable Fund Trust
High Court

HC:Allows Trust's depreciation claim, Finance Act 2014 amendment not retrospective

  • In Favour of Assessee
  • Citation Number : TS-345-HC-2017(MAD)
  • Tax Payer : Medical Trust of the Seventh Day
High Court

HC:Restrains Vodafone from pursuing parallel arbitrations under Netherlands & UK BIPA for identical reliefs

  • In Favour of Assessee
  • Citation Number : TS-344-HC-2017(DEL)
  • Tax Payer : Vodafone Group PLC United Kingdom
High Court

HC:Holds non-compete agreement as genuine recognizing taxpayer's stature in advertising industry

  • In Favour of Assessee
  • Citation Number : TS-343-HC-2017(DEL)
  • Tax Payer : Mrs. Tara Sinha
High Court

HC:Upholds assessee's writ; Withdrawal of earlier deduction claims eligible for settlement u/s 245C

  • In Favour of Assessee
  • Citation Number : TS-342-HC-2017(BOM)
  • Tax Payer : Unitech Wireless (Tamil Nadu) Pvt. Ltd.
Income tax Appellate Tribunal

ITAT:Repayable grant a financial arrangement not subsidy, can't reduce from asset WDV

  • In Favour of Assessee
  • Citation Number : TS-341-ITAT-2017(Mum)
  • Tax Payer : Spectrum Coal & Power Ltd
Income tax Appellate Tribunal

ITAT:Holds Star India as an independent agent, not PE for Dutch counterpart

  • In Favour of Assessee
  • Citation Number : TS-340-ITAT-2017(Mum)
  • Tax Payer : International Global Networks BV
High Court

HC:Film artist's non-compete arrangement only a smoke screen, payment taxable as revenue receipt

  • In Favour of Both, Partially
  • Citation Number : TS-339-HC-2017(MAD)
  • Tax Payer : R.Radikaa, Radaan Media Works India Ltd
High Court

HC:Allows Dept.'s withdrawal of interest granted u/s 244A to deduce tax arrears u/s 90 of KVSS, 1998

  • In Favour of Revenue
  • Citation Number : TS-338-HC-2017(P & H)
  • Tax Payer : Shri Vijay Kumar Jain
Income tax Appellate Tribunal

ITAT:Quashes Rule 8D invocation absent express recording of dissatisfaction by AO

  • In Favour of Assessee
  • Citation Number : TS-337-ITAT-2017(Mum)
  • Tax Payer : SMARTCHEM TECHNOLOGIES LTD
High Court

HC:AO cannot make disallowance in final order beyond draft order variations/ DRP-enhancement

  • In Favour of Assessee
  • Citation Number : TS-336-HC-2017(MAD)
  • Tax Payer : Sanmina SCI India Pvt. Ltd.