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Rulings

Oct 10,2018

Mumbai ITAT holds that consideration received by assessee (a South African co.) for providing line production services to Indian counterpart for shooting of ‘Fear Factor’ in South Africa during AY

Oct 10,2018

Delhi ITAT rejects AO’s invocation of Sec. 40(a)(i) disallowance for non-deduction of TDS on salaries paid by assessee (a Mauritian co.) to employees relating to its projects in India during

Oct 10,2018

Mumbai ITAT accepts assessee co-operative society’s claim of treating income from letting out space on the building terrace to mobile companies for installing their tower / antenna as income from

Oct 09,2018

Delhi HC rules against Revenue in a bunch of over 50 cases, rules that estates of assessees (ex-rulers) shall be assessable as ‘HUF’ and not in ‘individual’ capacity; Assessee (in

Oct 09,2018

Madras HC upholds penalty levy with respect to depreciation disallowance on machinery for AY 1996-97, holds that assessee-lessor had entered into a sale cum lease back transaction to conceal a

Oct 08,2018

Mumbai ITAT deletes penalty levied u/s 272A(2)(k) for belated filing of TDS returns/statements by BCCI (assessee) during AY 2011-12, grants immunity u/s 273B noting technical difficulties faced in filing e-TDS

Oct 08,2018

Bombay HC imposes cost of Rs. 1.5 lakh on Revenue officials for irreverently adjusting refund due to assessee against the demand raised, without serving notice of demand on assessee; A

Oct 05,2018

Rajasthan HC directs CBDT to decide on two aspects – i) extension of due date for filing tax audit report and return by another 15 days and ii) extension of

Oct 05,2018

Ahmedabad ITAT rules that compensation / damages received by assessee-developer for development agreement not honored by land-owner, a non-taxable capital receipt for AY 2008-09; Notes that despite development agreement entered

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