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Rulings ( 15489 results )

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High Court

HC:Sets-aside ITAT order, denies capital gains exemption upon proprietorship succession by company

  • In Favour of Assessee
  • Citation Number : TS-235-HC-2017(KER)
  • Tax Payer : Shri. K. V. Mohammed Zakir
High Court

HC:Disapproves taxpayer-company's 'self' lifting of corporate veil to claim 'family settlement' relief

  • In Favour of Revenue
  • Citation Number : TS-234-HC-2017(BOM)
  • Tax Payer : B. A. Mohota Textiles Traders Pvt. Ltd.
High Court

HC: Rejects co-operative society's Sec. 80P claim on 'interest' income; Departs from co-ordinate bench ruling

  • In Favour of Revenue
  • Citation Number : TS-233-HC-2017(KAR)
  • Tax Payer : The Totagars Co-Operative Sale Society
High Court

HC:Quashes block assessment, rejects Revenue's plea of waiving Sec. 143(2) notice issuance requirement

  • In Favour of Assessee
  • Citation Number : TS-232-HC-2017(GUJ)
  • Tax Payer : Devendranath G Chaturvedi
Income tax Appellate Tribunal

ITAT:No loss set-off denial for 'belated' e-return, when return also filed 'manually' within due-date

  • In Favour of Assessee
  • Citation Number : TS-231-ITAT-2017(Mum)
  • Tax Payer : Luxury Goods Retail Pvt. Ltd.
Income tax Appellate Tribunal

ITAT:Upholds trusts's Sec 80G registration denial absent prior approval for overseas activities

  • In Favour of Revenue
  • Citation Number : TS-230-ITAT-2017(JPR)
  • Tax Payer : Barefoot College International
High Court

HC:Sandvik ratio applicable only to CBDT's 'wanton' delay, not for delayed refund claim

  • In Favour of Assessee
  • Citation Number : TS-228-HC-2017(SIK)
  • Tax Payer : The Meghalaya Cooperative Apex Bank Ltd. & Anr
Income tax Appellate Tribunal

ITAT: ITAT: Sec. 10A tax-holiday period to be reckoned from date of re-locating to STPI unit

  • In Favour of Revenue
  • Citation Number : TS-227-ITAT-2017(CHNY)
  • Tax Payer : Accurate Data Convertors P. Ltd.
Income tax Appellate Tribunal

ITAT:Restores case to AO for 'denovo' assessment; Denies assessee's illegitimate grievance

  • In Favour of Both, Partially
  • Citation Number : TS-226-ITAT-2017(DEL)
  • Tax Payer : Aradhana Foods & Juices Pvt Ltd.
Income tax Appellate Tribunal

ITAT: Allows MTM losses deduction to Reliance Infra, applies Woodward Governor ratio

  • In Favour of Assessee
  • Citation Number : TS-225-ITAT-2017(Mum)
  • Tax Payer : Reliance Infrastructure Ltd.
Income tax Appellate Tribunal

ITAT:No Sec. 194C TDS on vehicle hire-charges; Upholds land-sale characterization as business

  • In Favour of Assessee
  • Citation Number : TS-224-ITAT-2017(VIZ)
  • Tax Payer : Chennupati Kutumbavathi and ors.
Income tax Appellate Tribunal

ITAT: No transfer on JDA-date; Cannot construe mere licence to complete formality as possession

  • In Favour of Assessee
  • Citation Number : TS-223-ITAT-2017(CHNY)
  • Tax Payer : R.J.V. Kaiwar
High Court

HC:SLP dismissal qua withdrawal , no bar on review petition before HC

  • In Favour of Assessee
  • Citation Number : TS-222-HC-2017(DEL)
  • Tax Payer : Kanoria Industries Limited & Ors
Income tax Appellate Tribunal

ITAT:Interprets words 'any payment' u/s 2(22)(e); Deletes addition as assessee not 'real beneficiary'

  • In Favour of Assessee
  • Citation Number : TS-221-ITAT-2017(DEL)
  • Tax Payer : Siddharth Gupta
Income tax Appellate Tribunal

ITAT:Annuls assessment; AO's failure to make reference to valuation officer u/s. 50C(2), fatal

  • In Favour of Assessee
  • Citation Number : TS-220-ITAT-2017(DEL)
  • Tax Payer : Aditya Narain Verma (HUF)
Income tax Appellate Tribunal

ITAT:Exempts salary credits to seafarer's NRE account, grants benefit of 'vague' CBDT circular

  • In Favour of Assessee
  • Citation Number : TS-219-ITAT-2017(Kol)
  • Tax Payer : Shyamak Gopal Chattopadhyay
Supreme Court

SC:Dissects JV agreement, upholds technical fees for plant set-up as capital expenditure

  • In Favour of Revenue
  • Citation Number : TS-218-SC-2017
  • Tax Payer : Honda Siel Cars India Ltd.
Supreme Court

SC:Sec. 139AA survives constitutionality test, but retrospective operation impermissible; Non-Aadhaar holders get interim relief

  • In Favour of Assessee
  • Citation Number : TS-217-SC-2017
  • Tax Payer : Binoy Viswam
Income tax Appellate Tribunal

ITAT:Upholds Sec.14A disallowance; No specific format prescribed for recording AO's satisfaction

  • In Favour of Both, Partially
  • Citation Number : TS-216-ITAT-2017(Bang)
  • Tax Payer : G. E. India Exports Pvt. Ltd.
Income tax Appellate Tribunal

ITAT:Quashes assessment u/s. 153A, distinguishes Gunjan Girishbhai Mehta (SC) ruling

  • In Favour of Assessee
  • Citation Number : TS-215-ITAT-2017(DEL)
  • Tax Payer : K. G. Finvest Pvt. Ltd.