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Rulings ( 15488 results )

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High Court

HC:Forex gain on royalty/interest income 'exempt' under Malaysian DTAA, taxable

  • In Favour of Revenue
  • Citation Number : TS-315-HC-2017(BOM)
  • Tax Payer : Ballarpur Industries Ltd.
Supreme Court

SC:Bottling of LPG amounts to 'production', eligible for benefit u/s 80HH, 80I & 80IA

  • In Favour of Assessee
  • Citation Number : TS-314-SC-2017
  • Tax Payer : Hindustan Petroleum Corporation Ltd
High Court

HC:Case transfer u/s 127 cannot be retrospective; Quashes block-assessment absent jurisdictional AO's notice

  • In Favour of Assessee
  • Citation Number : TS-313-HC-2017(BOM)
  • Tax Payer : Lalitkumar Bardia
High Court

HC:Launching prosecution after 3 years lapse for delay in TDS deposit, mere harassment

  • In Favour of Assessee
  • Citation Number : TS-312-HC-2017(PAT)
  • Tax Payer : Sonali Autos Private Limited
Income tax Appellate Tribunal

ITAT:ITAT: Deletes Sec. 40(a)(i) disallowance, allows non-discrimination relief on payments to UK, German entities

  • In Favour of Assessee
  • Citation Number : TS-311-ITAT-2017(CHNY)
  • Tax Payer : Cooper Standard Automotive India Pvt. Ltd
High Court

HC:Liaison office, not PE absent Revenue demonstrating business activity carried through LO

  • In Favour of Assessee
  • Citation Number : TS-310-HC-2017(DEL)
  • Tax Payer : Mitsui & Co. Ltd.
High Court

HC:Upholds taxpayer's treatment of interest income in Sec 80HHC deduction; Differs from Delhi HC

  • In Favour of Assessee
  • Citation Number : TS-309-HC-2017(ALL)
  • Tax Payer : Shri Laxminarain Khetan
High Court

HC:Jardines not 'fly by night' operator, allows Mauritius DTAA benefit; 'Azadi' holds

  • In Favour of Assessee
  • Citation Number : TS-308-HC-2017(BOM)
  • Tax Payer : JSH (Mauritius) Ltd.
Income tax Appellate Tribunal

ITAT: Denies charity exemption to professional institution; Disseminating information not 'education' for Sec. 2(15)

  • In Favour of Revenue
  • Citation Number : TS-307-ITAT-2017(CHNY)
  • Tax Payer : FRP Institute
High Court

HC: Multiple establishments in same complex, not prerequisite for 'commercial complex'; Grants wealth-tax exemption

  • In Favour of Assessee
  • Citation Number : TS-306-HC-2017(DEL)
  • Tax Payer : Oriental Building and Furnishing Co Ltd
High Court

HC:Rejects Revenue's re-assessment of HCL's export tax-holiday on profits of foreign branches

  • In Favour of Assessee
  • Citation Number : TS-305-HC-2017(DEL)
  • Tax Payer : DSL Software Ltd
High Court

HC:Deletes addition u/s. 68; Documentary evidences adequate to prove share application money genuineness

  • In Favour of Assessee
  • Citation Number : TS-304-HC-2017(BOM)
  • Tax Payer : Orchid Industries Pvt. Ltd.
High Court

HC:Linking seized-document with taxpayer's undisclosed income 'must' for invoking Sec. 292C presumption

  • In Favour of Assessee
  • Citation Number : TS-303-HC-2017(CAL)
  • Tax Payer : Ajanta Footcare (India) Pvt. Ltd.
Supreme Court

SC:HC larger bench to decide on Sec. 244A interest entitlement on self-assessment tax refund

  • In Favour of Assessee
  • Citation Number : TS-302-SC-2017
  • Tax Payer : Engineers India Ltd.
High Court

HC:Wrong deduction claim cannot make earlier disclosure not 'true' to trigger re-assessment

  • In Favour of Assessee
  • Citation Number : TS-301-HC-2017(DEL)
  • Tax Payer : HCL Technologies Ltd.
Income tax Appellate Tribunal

ITAT:Quashes re-characterizing remuneration from partnership firm as 'royalty', but denies MAT-deduction

  • In Favour of Both, Partially
  • Citation Number : TS-300-ITAT-2017(Ahd)
  • Tax Payer : Sunpharmaceutical Industries Ltd
High Court

HC:Revenue must specify reason for penalty - concealment or inaccurate particulars; Deletes penalty

  • In Favour of Assessee
  • Citation Number : TS-299-HC-2017(AP)
  • Tax Payer : Smt. Baisetty Revathi
High Court

HC:'Eligibility conditions' u/s 80-IA applicable only to initial-AY, not entire tax-holiday period

  • In Favour of Assessee
  • Citation Number : TS-298-HC-2017(DEL)
  • Tax Payer : International Tractors Ltd.
High Court

HC:Upholds deduction u/s. 37 for legal expenses incurred to defend taxpayer's mining lease

  • In Favour of Assessee
  • Citation Number : TS-297-HC-2017(KAR)
  • Tax Payer : B Kumara Gowda
High Court

HC:Allows TDS credit to HUF despite TDS certificate issued in Karta's name

  • In Favour of Revenue
  • Citation Number : TS-296-HC-2017(GUJ)
  • Tax Payer : Naresh Bhavani Shah