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Rulings ( 13495 results )

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Income tax Appellate Tribunal Latest

ITAT: Peak balance in Trust’s foreign bank account, not taxable in hands of Indian resident trustee

Nov 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1487-ITAT-2025(Mum)
  • Tax Payer : Dilip J. Thakkar
Income tax Appellate Tribunal

ITAT: Assessee to substantiate payment for "name sake" co-ownership property claim; Remands matter

Nov 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1486-ITAT-2025(Mum)
  • Tax Payer : Vaishali Umesh Naik
High Court

HC: Assessment in deceased Assessee's name valid against legal heirs; Rejects jurisdiction/limitation plea

Nov 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1485-HC-2025(MAD)
  • Tax Payer : Gowthaman S
Income tax Appellate Tribunal

ITAT: No unbridled power with AO to make de novo variation in final order, not proposed in draft assessment

Nov 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1484-ITAT-2025(DEL)
  • Tax Payer : WTS Engery DMCC
High Court

HC: Tribunal exceeded jurisdiction for sustaining Sec. 263 order on new grounds not raised by CIT(E)

Nov 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1483-HC-2025(KER)
  • Tax Payer : Save A Family Plan (India)
Income tax Appellate Tribunal

ITAT: Membership fee payments to society is not transfer consideration for capital gains; Deletes Sec. 50C addition

Nov 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1482-ITAT-2025(Mum)
  • Tax Payer : Gautam Jyoti Co-operative HSG Society
Income tax Appellate Tribunal

ITAT: Sec.36(1)(vii) deduction denial is apparent mistake, must be rectified considering settled HC principle

Nov 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1481-ITAT-2025(Bang)
  • Tax Payer : Union Bank of India [erstwhile Corporation Bank]
Income tax Appellate Tribunal

ITAT: Confirms NRI status u/s 6(1) explanation; Rules employment exemption applies regardless of seniority/designation

Nov 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1480-ITAT-2025(CHNY)
  • Tax Payer : Paul Dhinakaran
Income tax Appellate Tribunal

ITAT: Retracted third-party statements not incriminating material, deletes Sec.68 cash credit addition

Nov 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1479-ITAT-2025(DEL)
  • Tax Payer : Indian Hydro Electric Power Pvt. Ltd
High Court

HC: Rejects Revenue's erroneous application of Sec. 11(2); Allows Trust's writ given 'limited' Form 10 space

Nov 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1478-HC-2025(BOM)
  • Tax Payer : Sir Jamsetjee Jejeebhoy Charity Fund
Income tax Appellate Tribunal

ITAT: IT development & non-IT support services not FTS, sans satisfaction of ‘make available’ clause under India-UK DTAA

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1477-ITAT-2025(DEL)
  • Tax Payer : CPPGROUP Services Limited
High Court

HC: Condones 151 days delay in filing Form 10B; Substantial justice prevail over procedural complexities

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1476-HC-2025(MAD)
  • Tax Payer : Sivestar Educational Trust
Income tax Appellate Tribunal

ITAT: Quashes reassessment basis contradictory & ambiguous reasons sans new material

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1473-ITAT-2025(DEL)
  • Tax Payer : Manoj Bindal
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition on unexplained investment as already accepted in scrutiny assessment; Sec. 14A disallowance untenable sans exempt income

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1475-ITAT-2025(DEL)
  • Tax Payer : Photon Ultrawave Pvt. Ltd.
High Court

HC: Condones delay as Assessee unaware of appeal order; Quashes CIT(A) order passed for non-prosecution

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1474-HC-2025(KER)
  • Tax Payer : KANNUR DISTRICT MERCHANTS CO-OP. SOCIETY LTD.
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 69C, basis AO's uncorroborated findings of alleged cash payment for transfer posting

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1459-ITAT-2025(Mum)
  • Tax Payer : Vinaykumar Sudhakar Deshpande
Income tax Appellate Tribunal

ITAT: Quashes sec. 143(3) order for non-compliance with Sec.153C post-search assessment; Rules Sec.153C amendment prospective

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1453-ITAT-2025(DEL)
  • Tax Payer : Forum Agro Foods Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Reassessment solely basis investigation wing report sans independent inquiry, invalid

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1456-ITAT-2025(Bang)
  • Tax Payer : Maralbid Padmavathi
Income tax Appellate Tribunal

ITAT: Deletes penalty u/s 270A on incorrect computation of deduction sans allegation of non-disclosure

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1463-ITAT-2025(Ahd)
  • Tax Payer : Krunal Sanghvi
Income tax Appellate Tribunal

ITAT: Assessee entitled to new-tax regime benefits u/s 115BBA due to delay in filing Form 10IC

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1464-ITAT-2025(Mum)
  • Tax Payer : Staubli Tec Systems India Private Limited