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Rulings ( 13810 results )

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High Court Latest

HC: HC: Unsigned assessment order legally invalid & incurable defect u/s 292B; Quashes reassessment

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-43-HC-2026(BOM)
  • Tax Payer : Ambernath City Hospital Pvt. Ltd
High Court

HC: Reassessment invalid basis change of opinion on issue accepted during original assessment u/s 143(3)

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-40-HC-2026(GUJ)
  • Tax Payer : Suresh P Bhadani (HUF)
Income tax Appellate Tribunal

ITAT: Validates reassessment pursuant to appellate directions u/s 150(1); AO empowered to reopen u/s 150 beyond prescribed limitation

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-41-ITAT-2026(LKW)
  • Tax Payer : Alok Kumar Rungta
Income tax Appellate Tribunal

ITAT: Payment towards transponder services to Bennett Coleman not ‘royalty’, not liable to deduct TDS under India-UK DTAA

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-47-ITAT-2026(Mum)
  • Tax Payer : Bennett Coleman & Co. Ltd.
High Court

HC: Justifies interference due to Revenue’s arbitrariness & violation of natural justice principles in reassessment proceedings

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-32-HC-2026(CAL)
  • Tax Payer : Balmer Lawrie and Company Limited
High Court

HC: Allows adjustment of 20% demand under challenge before CIT(A); Directs Revenue to refund the balance

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-46-HC-2026(BOM)
  • Tax Payer : Y-NOT Films LLP
High Court

HC: Upholds Settlement Commission order sans procedural illegality or violation of natural justice

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-48-HC-2026(P & H)
  • Tax Payer : Nand Lal Garg And Ors
Income tax Appellate Tribunal

ITAT: Receipts from provision of flight information/data not ‘Royalty’ under Art. 12(3) of India-Germany DTAA

Jan 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-1761-ITAT-2025(Mum)
  • Tax Payer : Jeppesen GmbH
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: IO cannot invoke Sec. 2(9)(D) when beneficial owner is identified; Quashes benami proceedings

Jan 16, 2026
  • In Favour of Revenue
  • Citation Number : TS-45-PBPTAT-2026(DEL)
  • Tax Payer : Gainful Multitrade Pvt. Ltd. & Anr
Income tax Appellate Tribunal

ITAT: Rules injunction-induced delay in fund utilization not taxable as beyond Assessee’s control

Jan 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-44-ITAT-2026(DEL)
  • Tax Payer : Ishan Educational Research Society
Income tax Appellate Tribunal

ITAT: Denies Revenue’s ‘Agency PE’ plea citing conditions under Art. 5(5) of India-Hong Kong DTAA unsatisfied

Jan 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-42-ITAT-2026(DEL)
  • Tax Payer : Kyocera Document Solutions Asia Ltd
Supreme Court

SC: 50 Key Observations of Supreme Court in Landmark Tiger Global Case

Jan 15, 2026
  • In Favour of Revenue
  • Citation Number : TS-38-SC-2026
  • Tax Payer : Tiger Global International II Holdings
Income tax Appellate Tribunal

ITAT: Digital evidence lacks legal sanctity as Department failed to adhere to CBDT Manual provisions

Jan 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-37-ITAT-2026(DEL)
  • Tax Payer : Arti Garg
Income tax Appellate Tribunal

ITAT: Distribution income not FTS; Invocation of India-Switzerland DTAA, for Singapore based Assessee, untenable

Jan 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-1759-ITAT-2025(Mum)
  • Tax Payer : Acronis Asia Pte Ltd
Income tax Appellate Tribunal

ITAT: Income towards furnishing of plans, drawings & designs, being preparatory, not FTS under India-Germany DTAA

Jan 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-36-ITAT-2026(DEL)
  • Tax Payer : Bombardier Transportation GmbH
High Court

HC: Rule 28AA factors mandatory for Sec. 197; Quashes 15% TDS certificate for non-compliance

Jan 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-35-HC-2026(DEL)
  • Tax Payer : Nord Anglia Education Limited
High Court

HC: Quashes Sec. 195 order basis “virtual service PE”; Rejects Revenue’s remote service taxation theory for EY

Jan 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-34-HC-2026(DEL)
  • Tax Payer : Ernst And Young LLP
Income tax Appellate Tribunal

ITAT: GJC India registered as charitable trust, entitled to Sec. 11 exemption; Rejects AO’s ‘mutual organization’ label

Jan 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-1757-ITAT-2025(Mum)
  • Tax Payer : All India Gem And Jewellery Domestic Council
Income tax Appellate Tribunal

ITAT: Slams AO’s selective use of rejected books; Quashes addition based on arbitrary income estimation

Jan 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-30-ITAT-2026(CHNY)
  • Tax Payer : Moorthy Ramasubramanian
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 order against LinkedIn; Caps Sec. 40(a)(i) disallowance at 30% citing DTAA non-discrimination article

Jan 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-28-ITAT-2026(DEL)
  • Tax Payer : LinkedIn Technology Information Pvt Ltd