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Rulings ( 13608 results )

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High Court Latest

HC: Rectification application u/s 254(2) filed within 6 months of ITAT-order receipt, not time-barred

Dec 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1605-HC-2025(BOM)
  • Tax Payer : Accost Media LLP
High Court

HC: Absent specific DTAA provision, can't read " virtual presence"/"virtual PE"; Emphasises " interpretational constraints"

Dec 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1603-HC-2025(DEL)
  • Tax Payer : Clifford Chance PTE Ltd
Income tax Appellate Tribunal

ITAT: Filing of audit report mandatory but timeline merely procedural; Allows deduction u/s 80IAC

Dec 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1602-ITAT-2025(DEL)
  • Tax Payer : FIVD India Consulting P. Ltd
High Court

HC: Expense allocation for Sec.10A units is question of fact, cannot be arbitrarily disturbed; ITAT finding not perverse

Dec 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1599-HC-2025(DEL)
  • Tax Payer : AON Consulting Private Limited
Income tax Appellate Tribunal

ITAT: Holds AO’s rejection of valuation report basis disclaimer clause, untenable; Deletes Sec. 56(2)(viib) addition

Dec 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1597-ITAT-2025(DEL)
  • Tax Payer : Intermesh Shopping Network Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Issue decided in Assessee's favor by HC cannot be reopened pending SC appeal; Quashes reassessment

Dec 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1596-ITAT-2025(DEL)
  • Tax Payer : Thaicom Public Company Ltd
Income tax Appellate Tribunal

ITAT: No profit attribution for offshore supply receipts as Revenue failed to establish Assessee's PE in India

Dec 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1595-ITAT-2025(DEL)
  • Tax Payer : Alstom Transport SA
Income tax Appellate Tribunal

ITAT: ITAT: Pro Bono AI services to judiciary are charitable, sans monetary consideration’; Grants Sec. 12AB registration

Dec 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1594-ITAT-2025(Mum)
  • Tax Payer : Legsys AI Technology Foundation
Income tax Appellate Tribunal

ITAT: Knocks down Sec. 56(2)(vii) addition basis public IPO-documents sans incriminating material found in search

Dec 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1593-ITAT-2025(Bang)
  • Tax Payer : Kayum Razak Dhanani
High Court

HC: Upholds initiation of Sec.147 proceedings sans incriminating material discovery; Rejects plea to invoke Sec.153C

Dec 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1592-HC-2025(CAL)
  • Tax Payer : Shiv Kumar Saraf
Income tax Appellate Tribunal

ITAT: Assumption of jurisdiction u/s 153C stands vitiated absent credible third-party incriminating material

Dec 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1591-ITAT-2025(DEL)
  • Tax Payer : Vaibhav Jain
Income tax Appellate Tribunal

ITAT: AO cannot determine reasonableness of payments sans cogent material; Upholds ad-expenses, royalty deletion

Dec 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1590-ITAT-2025(DEL)
  • Tax Payer : Maharana Pratap Education Centre
High Court

HC: Notices issued u/s 148 by JAO post April 1, 2022, valid & legal; Faceless scheme doesn't mandate faceless issuance

Dec 02, 2025
  • In Favour of Revenue
  • Citation Number : TS-1589-HC-2025(GUJ)
  • Tax Payer : Snehdham Trust
Income tax Appellate Tribunal

ITAT: Deletes addition on ADR, GDR dividends; Allows TDS credit citing Assessee’s indemnity offer

Dec 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1588-ITAT-2025(Mum)
  • Tax Payer : Florida Retirement System
High Court

HC: Reference to trust resolution specifying purpose for accumulation, sufficient compliance u/s 11(2); Quashes reassessment

Dec 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1587-HC-2025(BOM)
  • Tax Payer : The B N Gamadia Parsee Hunnarshala Trust
Income tax Appellate Tribunal

ITAT: Book profit on sale of depreciable asset not separately taxable after block adjustment

Dec 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1579-ITAT-2025(Ahd)
  • Tax Payer : Suyog Electricals Ltd
Income tax Appellate Tribunal

ITAT: OCI-based notional actuarial gain on gratuity not ‘income’, outside Sec. 143(1)(a) purview

Dec 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1560-ITAT-2025(Mum)
  • Tax Payer : Reliance Commercial Dealers Limited
Income tax Appellate Tribunal

ITAT: Allows Sec. 37(1) deduction for payment to labor union, holds expenditure wholly for business purposes

Dec 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1586-ITAT-2025(Mum)
  • Tax Payer : Alex Grinders Pvt. Ltd
Supreme Court

SC: Copy of SC order dismissing Revenue’s ‘frivolous’ SLP despite Engineering Analysis ratio

Dec 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1584-SC-2025
  • Tax Payer : MAXIS INTERNATIONAL SDN BHD
High Court

HC: Overturns Single-Judge order quashing reassessment notice mid-way; Allows proceedings to reach logical conclusion

Dec 01, 2025
  • In Favour of Revenue
  • Citation Number : TS-1583-HC-2025(MAD)
  • Tax Payer : City Union Bank Ltd