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Rulings ( 13339 results )

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Income tax Appellate Tribunal Latest

ITAT: Repair & Maintenance services of aircraft, not FTS, sans satisfaction of ‘make available’ clause

Oct 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1331-ITAT-2025(DEL)
  • Tax Payer : Pratt & Whitney Canada Corp.
Income tax Appellate Tribunal

ITAT: Rural agricultural-land not capital asset u/s 2(14), aerial distance measurement amendment not retrospective

Oct 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1330-ITAT-2025(DEL)
  • Tax Payer : Neetu Yadav
Income tax Appellate Tribunal

ITAT: Modest initial activities do not negate charitable objects of trust; Sets aside rejection of Sec 12AB registration

Oct 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1329-ITAT-2025(Bang)
  • Tax Payer : Wellness Charitable Trust
Income tax Appellate Tribunal

ITAT: Allows claim of inventory loss & inventory diminution write off to Sahara India Real Estate

Oct 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1328-ITAT-2025(DEL)
  • Tax Payer : Sahara India Real Estate Corporation Ltd
Income tax Appellate Tribunal

ITAT: Condones delay in filing appeal, excludes time spent in Sec. 154 proceedings as participated with due diligence

Oct 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1327-ITAT-2025(Mum)
  • Tax Payer : National Welfare Foundation
Income tax Appellate Tribunal

ITAT: Rejects Rule 27 application as issues never raised before CIT(A); Upholds Sec. 68 addition

Oct 09, 2025
  • In Favour of Revenue
  • Citation Number : TS-1326-ITAT-2025(Mum)
  • Tax Payer : Dinesh Harichand Shah
Income tax Appellate Tribunal

ITAT: No generation or production of ‘power’ by cooling tower; Affirms order u/s 263 on deduction u/s 80IA(4)(iv)

Oct 09, 2025
  • In Favour of Revenue
  • Citation Number : TS-1325-ITAT-2025(Mum)
  • Tax Payer : Anuh Pharma Ltd
High Court

HC: Condones delay to prevent financial difficulty for Trust, cites justice oriented approach required

Oct 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1324-HC-2025(BOM)
  • Tax Payer : Columbia Global Center in India
Income tax Appellate Tribunal

ITAT: No TDS on foreign remittances for commission & overseas warehousing charges; Deletes Sec. 40(a)(ia) addition

Oct 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1323-ITAT-2025(Mum)
  • Tax Payer : Foods and Inns Limited
Income tax Appellate Tribunal

ITAT: Wells Fargo's support service fees not FTS, sans satisfaction of ‘make available’ clause

Oct 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1321-ITAT-2025(Mum)
  • Tax Payer : Wells Fargo Bank National Association
Income tax Appellate Tribunal

ITAT: Society's unauthorized collection of SBNs not tax matter u/s 68; Deletes unexplained income addition

Oct 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1320-ITAT-2025(Bang)
  • Tax Payer : Sri Girish Urban Co-operative Society Ltd
Income tax Appellate Tribunal

ITAT: Payment for network connectivity & related services rendered outside India not ‘Royalty’ under India-UAE DTAA

Oct 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1319-ITAT-2025(Mum)
  • Tax Payer : iSAT Africa Limited FZC
Income tax Appellate Tribunal

ITAT: Rejects revised return as no omission or wrong statement; Upholds assessment basis original return

Oct 08, 2025
  • In Favour of Revenue
  • Citation Number : TS-1318-ITAT-2025(Bang)
  • Tax Payer : Roshan Mohan
Income tax Appellate Tribunal

ITAT: Stamp duty value determined by date of advance payment, not date of registration u/s 43CA

Oct 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1317-ITAT-2025(Mum)
  • Tax Payer : Next Estates & Projects Private Limited
Income tax Appellate Tribunal

ITAT: Estimation of income no reason for invocation of revisionary proceedings u/s 263; Quashes PCIT order

Oct 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1316-ITAT-2025(Bang)
  • Tax Payer : Kadalur Ramakrishna Mahesha
High Court

HC: Directs processing of Settlement Commission applications filed before Finance Act, 2021 enactment

Oct 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1315-HC-2025(DEL)
  • Tax Payer : Megha Engineering and Infrastructure Ltd
Income tax Appellate Tribunal

ITAT: Upholds reassessment proceedings, based on logical & cogent material; Rejects borrowed satisfaction plea

Oct 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1314-ITAT-2025(Mum)
  • Tax Payer : Jatin Harish Sotta
Income tax Appellate Tribunal

ITAT: Nature of short-term deposits critical, directs AO to examine link between deposits & business purpose

Oct 07, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1312-ITAT-2025(JAB)
  • Tax Payer : RPJ Minerals Private Limited
High Court

HC: Sets aside ITAT order, cites mistake apparent from record for ignoring evidence, material & rulings

Oct 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1311-HC-2025(BOM)
  • Tax Payer : Gulermak TPL Joint Venture
Income tax Appellate Tribunal

ITAT: Deprecates Assessee’s counsel for unprofessional behaviour, cites intentional omission confirms Sec. 68 addition

Oct 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1310-ITAT-2025(JPR)
  • Tax Payer : Bagaria Trade Impex