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Rulings

Aug 03,2018

ITAT disallows deduction to Indian Insurance company (assessee) for reinsurance premium paid to non-resident citing non-deduction of TDS, also holds that pre-2014, any re-insurance arrangement involving a direct payment of

Aug 03,2018

Delhi ITAT rules on the stage at which deduction should be allowed for MAT credit available u/s. 115JAA, holds that MAT credit, inclusive of surcharge and education cess etc. should be reduced

Aug 03,2018

Madras HC reverses ITAT order for AY 2000-01, Rejects Revenue's capital expenditure plea for non-compete fees paid by assessee-company (a television broadcasting co.) to one of its directors for not

Aug 02,2018

Bombay HC upholds ITAT order in case of Mr. Fardeen Khan (assessee), rules that there was no transfer u/s 2(47)(v) upon entering into Development Agreement during subject AY 2008-09, since

Aug 02,2018

Amritsar ITAT Third member (TM) rules in favour of assessee-companies for AYs 2008-09 & 2009-10, holds that penalty levy is not sustainable in case where the AO records satisfaction while

Aug 01,2018

Delhi ITAT accepts assessee's (company incorporated in Cyprus) contention of non-constitution of 'installation PE' under clause 5(2)(g) of India Cyprus treaty pursuant to award of contract  by another foreign entity (AMC)

Aug 01,2018

Indore ITAT rules that CIT is not empowered to direct AO to issue notice u/s 143(2) after expiry of normal limitation period, quashes time-barred assessment for AY 2000-01 on assessee-firm; Notes that

Jul 31,2018

Chandigarh ITAT rules that by virtue of commercially exploiting the rights of hosting the ‘Davis Cup Match’, Chandigarh Lawn Tennis Association (assessee) was involved in carrying out incidental ‘business’ activity

Jul 30,2018

5-Judge Constitution Bench of SC rules on interpretation of tax exemption provision / Notification when there is ambiguity as to its applicability w.r.t. entitlement of assessee or rate of tax

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