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Rulings ( 11635 results )

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Income tax Appellate Tribunal

ITAT: Stipulating conditions beyond statutory provisions while granting Sec.12AB & Sec.80G registration, untenable

Oct 11, 2022
  • In Favour of Assessee
  • Citation Number : TS-783-ITAT-2022(Mum)
  • Tax Payer : Chamber of Indian Charitable Trusts
Income tax Appellate Tribunal

ITAT: Deletes Sec.271D penalty for NRI, time-paucity ‘reasonable cause’ for accepting cash

Oct 10, 2022
  • In Favour of Assessee
  • Citation Number : TS-782-ITAT-2022(Bang)
  • Tax Payer : Anuradha Chivukula Challa
Income tax Appellate Tribunal

ITAT: No Equalisation Levy on Google Ads payment where advertisers/target audience overseas

Oct 10, 2022
  • In Favour of Assessee
  • Citation Number : TS-781-ITAT-2022(JPR)
  • Tax Payer : Prakash Chandra Mishra
Income tax Appellate Tribunal

ITAT: Repair & restoration of existing road by Contractor for Govt., ineligible for Sec.80-IA deduction

Oct 08, 2022
  • In Favour of Revenue
  • Citation Number : TS-780-ITAT-2022(Rjt)
  • Tax Payer : Backbone Enterprise Ltd
Income tax Appellate Tribunal

ITAT: Sec.11 exemption deniable only to the extent of Sec.13 violation

Oct 08, 2022
  • In Favour of Assessee
  • Citation Number : TS-775-ITAT-2022(Mum)
  • Tax Payer : Mumbai Education Trust
Income tax Appellate Tribunal

ITAT: Assessee entitled to Sec.80-IA deduction where Form 10CCB filed with revised return

Oct 08, 2022
  • In Favour of Assessee
  • Citation Number : TS-770-ITAT-2022(CHNY)
  • Tax Payer : Aquasub Engineering
Income tax Appellate Tribunal

ITAT: MFN Clause in Protocol integral to DTAA, effective even without specific notification

Oct 08, 2022
  • In Favour of Assessee
  • Citation Number : TS-779-ITAT-2022(DEL)
  • Tax Payer : Converteam Group
High Court

HC: Upholds SMC ruling on disallowance of interest on partner's capital, mandatory nature of depreciation

Oct 08, 2022
  • In Favour of Revenue
  • Citation Number : TS-776-HC-2022(AP)
  • Tax Payer : Arthi Nursing Home
High Court

HC: Upholds requirement of submitting cryptocurrency ledger in reassessment proceedings while dismissing writ petition

Oct 08, 2022
  • In Favour of Revenue
  • Citation Number : TS-778-HC-2022(RAJ)
  • Tax Payer : Parmesh Chand Yadav
Income tax Appellate Tribunal

ITAT: Sales & marketing services rendered to Indian-entity by US-subsidiary in American markets, not FTS/FIS

Oct 07, 2022
  • In Favour of Assessee
  • Citation Number : TS-777-ITAT-2022(Bang)
  • Tax Payer : Manthan System Inc
Income tax Appellate Tribunal

ITAT: Letting out space for commercial exhibitions, business in nature, falls foul of Sec. 2(15)

Oct 07, 2022
  • In Favour of Revenue
  • Citation Number : TS-774-ITAT-2022(Bang)
  • Tax Payer : All India Granites & Stone Assocaition
High Court

HC: Usance interest income qualifies for Sec.80-I deduction; Overrules Third Member ruling

Oct 06, 2022
  • In Favour of Assessee
  • Citation Number : TS-773-HC-2022(AP)
  • Tax Payer : Kanakadurga Agro Oil Products Limited
Income tax Appellate Tribunal

ITAT: 20% payment computable on 'disputed demand', not outstanding demand, for granting stay

Oct 06, 2022
  • In Favour of Assessee
  • Citation Number : TS-772-ITAT-2022(Mum)
  • Tax Payer : eBay Singapore Services Pvt Ltd
Income tax Appellate Tribunal

ITAT: External Development Charges meant for facilities, falls short of attracting Sec.43B

Oct 04, 2022
  • In Favour of Assessee
  • Citation Number : TS-771-ITAT-2022(DEL)
  • Tax Payer : Vipul Ltd
High Court

HC: Holds Educational Institution's writ against reassessment proceedings premature due to statutory safeguards

Oct 04, 2022
  • In Favour of Revenue
  • Citation Number : TS-769-HC-2022(ORI)
  • Tax Payer : Stewart Science College
Foreign Court

FC: UK Tribunal allows Art. 12(1) benefit to Irish Co., holds ‘taking advantage’, not main purpose of debt assignment

Oct 03, 2022
  • In Favour of Assessee
  • Citation Number : TS-764-FC-2022(UK)
  • Tax Payer : Burlington Loan Management DAC
Income tax Appellate Tribunal

ITAT: Tax-rate difference no bar for set-off of franchise fee against business losses

Oct 03, 2022
  • In Favour of Assessee
  • Citation Number : TS-768-ITAT-2022(Mum)
  • Tax Payer : Channel V Music Networks Ltd
Income tax Appellate Tribunal

ITAT: Cooperative Society's investment income from Cooperative Bank eligible for Sec.80P deduction

Oct 01, 2022
  • In Favour of Assessee
  • Citation Number : TS-753-ITAT-2022(Mum)
  • Tax Payer : Palm Court M Premises Cooperative Society Limited
Income tax Appellate Tribunal

ITAT: Sec.153A assessment not valid where Assessee not specifically subjected to search

Oct 01, 2022
  • In Favour of Assessee
  • Citation Number : TS-758-ITAT-2022(DEL)
  • Tax Payer : M3M India Holdings
Income tax Appellate Tribunal

ITAT: Deletes addition of deposits on demonetisation since explained from accounts & customer's statements

Oct 01, 2022
  • In Favour of Assessee
  • Citation Number : TS-762-ITAT-2022(Mum)
  • Tax Payer : Jet Freight Logistics Limited