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Rulings ( 15488 results )

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High Court

HC:Allows protective assessment in block assessment proceedings u/s 158BC/BD; Follows Mahindra Finlease

  • In Favour of Revenue
  • Citation Number : TS-295-HC-2017(ALL)
  • Tax Payer : Anil Kumar Omar
Income tax Appellate Tribunal

ITAT:Seconded employees' services, being technical in nature, taxable as FIS

  • In Favour of Revenue
  • Citation Number : TS-294-ITAT-2017(Bang)
  • Tax Payer : Emulex Design & Manufacturing Corporation
High Court

HC:Overrules ITAT; Assessment not pending u/s 153A once time-limit for scrutiny notice expires

  • In Favour of Assessee
  • Citation Number : TS-293-HC-2017(DEL)
  • Tax Payer : Chintels India Limited
Supreme Court

SC:Dismisses Revenue SLP against HC order quashing reassessment on General Insurance Corp.

  • In Favour of Assessee
  • Citation Number : TS-292-SC-2017
  • Tax Payer : General Insurance Corportation of India
High Court

HC:Dismisses Revenue's writ, upholds Settlement Commission order granting immunity from penalties / prosecution

  • In Favour of Assessee
  • Citation Number : TS-291-HC-2017(DEL)
  • Tax Payer : Radico Khaitan Ltd
High Court

HC:Prior notice to tax-defaulter not required for recovering arrears from garnishee-bank

  • In Favour of Revenue
  • Citation Number : TS-290-HC-2017(DEL)
  • Tax Payer : Gecas Services India Pvt Ltd
High Court

HC:Upholds Sec. 201 proceedings initiated after 10-years; Departs from NHK Japan ratio

  • In Favour of Revenue
  • Citation Number : TS-289-HC-2017(ALL)
  • Tax Payer : Mass Awash Private Limited
Income tax Appellate Tribunal

ITAT:Payment to Singaporean co. for accessing database not royalty absent commercial exploitation

  • In Favour of Assessee
  • Citation Number : TS-288-ITAT-2017(DEL)
  • Tax Payer : Kinsey Knowledge Centre India Pvt. Ltd.
High Court

HC:Quashes reopening; Examines assessment records to infer audit objection as reopening basis

  • In Favour of Assessee
  • Citation Number : TS-287-HC-2017(GUJ)
  • Tax Payer : Nabros Pharma Pvt Ltd
Income tax Appellate Tribunal

ITAT:Grants stay extension beyond 365 days; Follows Pepsi Foods, distinguishes Ecom ruling

  • In Favour of Assessee
  • Citation Number : TS-286-ITAT-2017(Bang)
  • Tax Payer : Vodafone Mobile Services Ltd.
Income tax Appellate Tribunal

ITAT:Sale of land appurtenant to unsold residential house, qualifies for Sec. 54 exemption

  • In Favour of Assessee
  • Citation Number : TS-285-ITAT-2017(DEL)
  • Tax Payer : Adarsha Kumar Swarup
High Court

HC:Substantial expansion eligible for Sec. 80-IB benefit; Rejects splitting up/ reconstruction plea

  • In Favour of Assessee
  • Citation Number : TS-284-HC-2017(MAD)
  • Tax Payer : Leo Fasteners
Income tax Appellate Tribunal

ITAT: ITAT:'Complex web of structures' lands NDTV's $150mn overseas funding in Sec. 69A net

  • In Favour of Revenue
  • Citation Number : TS-283-ITAT-2017(DEL)
  • Tax Payer : New Delhi Television Ltd,
High Court

HC:Jetty with conveyor belt a temporary structure, not plant; Grants 100 depreciation

  • In Favour of Assessee
  • Citation Number : TS-282-HC-2017(MAD)
  • Tax Payer : Anand Transport
High Court

HC: Reverses ITAT; NR's salary for services outside India non-taxable despite NRE-account credit

  • In Favour of Assessee
  • Citation Number : TS-281-HC-2017(CAL)
  • Tax Payer : SMT. SUMANA BANDYOPADHYAY & ANR.
Income tax Appellate Tribunal

ITAT:Allows sales promotion expenses; MCI guidelines not applicable to ayurvedic products

  • In Favour of Assessee
  • Citation Number : TS-279-ITAT-2017(PAT)
  • Tax Payer : Renovision Expor ts Pvt . Ltd.
High Court

HC:Upholds wealth-tax assessment on amalgamating company; Notes assessment-completion before amalgamation effective-date

  • In Favour of Revenue
  • Citation Number : TS-278-HC-2017(MAD)
  • Tax Payer : Balaji Industries Ltd.
High Court

HC:Limiting PAN correction in TDS statement to 4 characters 'illogical', allows taxpayer's petition

  • In Favour of Assessee
  • Citation Number : TS-277-HC-2017(GUJ)
  • Tax Payer : Purnima Advertising Agency P Ltd.
High Court

HC:Sales tax subsidy, a revenue receipt absent capital utilization condition, distinguishes Ponni Sugars

  • In Favour of Revenue
  • Citation Number : TS-276-HC-2017(DEL)
  • Tax Payer : BHUSHAN STEELS AND STRIPS LTD
Income tax Appellate Tribunal

ITAT: Final assessment order passed beyond Sec 144C(13) time limit not void; Follows Rain Cements

  • In Favour of Revenue
  • Citation Number : TS-275-ITAT-2017(Bang)
  • Tax Payer : The Himalayan Drug Co.