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Rulings ( 15488 results )

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High Court

HC:Quashes reassessment on UAE-resident; Requirement to furnish TRC applicable post 2012

  • In Favour of Assessee
  • Citation Number : TS-335-HC-2017(BOM)
  • Tax Payer : Prashant M. Timblo
High Court

HC:Sets-aside ITAT order; Denies 'Peak credit' benefit as deposits remain unexplained

  • In Favour of Revenue
  • Citation Number : TS-334-HC-2017(DEL)
  • Tax Payer : D.K.Garg
High Court

HC:Upholds provisional attachment of NDTV's assets citing declining net-worth, assets liquidation apprehension

  • In Favour of Revenue
  • Citation Number : TS-333-HC-2017(DEL)
  • Tax Payer : New Delhi Television Limited
Income tax Appellate Tribunal

ITAT:Undisclosed stock taxable as 'business income'; Allows loss set-off, Sec. 115BBE amendment prospective

  • In Favour of Assessee
  • Citation Number : TS-332-ITAT-2017(JPR)
  • Tax Payer : Sanjay Bairathi Gems Ltd.
Supreme Court

SC:Sets aside HC; Commencement date of lis relevant for court-fees determination

  • In Favour of Assessee
  • Citation Number : TS-331-SC-2017
  • Tax Payer : K. Raveendranathan Nair
High Court

HC:Larger Bench: Holds no MAT-adjustment for bad-debt provision reduced from debtors in balance sheet

  • In Favour of Assessee
  • Citation Number : TS-330-HC-2017(GUJ)
  • Tax Payer : Vodafone Essar Gujarat Ltd.
High Court

HC:Quashes penalty u/s 271AAA for AO's failure to seek manner of earning 'undisclosed income'

  • In Favour of Assessee
  • Citation Number : TS-329-HC-2017(GUJ)
  • Tax Payer : Mukeshbhai Ramanlal Prajapati
Income tax Appellate Tribunal

ITAT:Cannot deny Sec. 54 exemption claim citing subsequent demolition of new house

  • In Favour of Assessee
  • Citation Number : TS-328-ITAT-2017(HYD)
  • Tax Payer : Vikas Kumar
High Court

HC:Depreciation not 'expenditure', not to be reduced while computing exempt warehousing income

  • In Favour of Assessee
  • Citation Number : TS-327-HC-2017(DEL)
  • Tax Payer : Central Warehousing Corporation
Supreme Court

SC:Denies Sec. 80P deduction to co-operative society providing credit facilities beyond members

  • In Favour of Revenue
  • Citation Number : TS-326-SC-2017
  • Tax Payer : The citizen co-operative society
High Court

HC:Denies agricultural income exemption for rendering maintenance services under 'turnkey plantations' contract

  • In Favour of Revenue
  • Citation Number : TS-325-HC-2017(BOM)
  • Tax Payer : The Forest Development Corporation of Maharashtra Limited
Income tax Appellate Tribunal

ITAT:Special Bench: Weighing 'preponderance of probability', deletes unaccounted money addition from cigarettes 'twin branding'

  • In Favour of Assessee
  • Citation Number : TS-324-ITAT-2017(Mum)
  • Tax Payer : GTC Industries Limited
Income tax Appellate Tribunal

ITAT:Allows revaluation loss to bank on mid-year inter-category transfer of securities

  • In Favour of Assessee
  • Citation Number : TS-323-ITAT-2017(ASR)
  • Tax Payer : Capital Local Area Bank Ltd.
High Court

HC:Confirms penalty; Trust's reliance on SC's Surat Art case, sheer excuse to avoid tax-liability

  • In Favour of Revenue
  • Citation Number : TS-322-HC-2017(BOM)
  • Tax Payer : Trustee of Saurashtra Trust
High Court

HC:Interest on FDs out of agricultural land compensation pending Court order taxable

  • In Favour of Revenue
  • Citation Number : TS-321-HC-2017(BOM)
  • Tax Payer : Premlata Purshottam Paldiwal
High Court

HC: Upholds Maruti Suzuki's R&D tax break u/s 35(2AB) though DSIR approval received subsequently

  • In Favour of Assessee
  • Citation Number : TS-320-HC-2017(DEL)
  • Tax Payer : Maruti Suzuki India Ltd.
High Court

HC:Kerala HC admits writ on Aadhaar-PAN linkage, allows petitioner to file return sans Aadhaar

  • In Favour of Assessee
  • Citation Number : TS-319-HC-2017(KER)
  • Tax Payer : Prasanth Sugathan
High Court

HC:Upholds ITAT's order; Compensation to sole-selling agent upon agreement termination, deductible u/s. 37(1)

  • In Favour of Assessee
  • Citation Number : TS-318-HC-2017(GUJ)
  • Tax Payer : Stovec Industries
High Court

HC:Upholds ITAT; Rule 8D(2)(ii) inapplicable, entire interest related to earning of taxable income

  • In Favour of Assessee
  • Citation Number : TS-317-HC-2017(BOM)
  • Tax Payer : Desai and Gaikwad
High Court

HC:Quashes Sec. 153A assessment absent notice u/s 143(2)

  • In Favour of Assessee
  • Citation Number : TS-316-HC-2017(ALL)
  • Tax Payer : Sri Moins Iqbal