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Income tax Appellate Tribunal Latest

ITAT: Restricts dividend distribution tax u/s Sec. 115-O on Swiss shareholder dividends to 10% under India-Switzerland DTAA

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-975-ITAT-2026(Mum)
  • Tax Payer : SGS India Private Limited
Income tax Appellate Tribunal

ITAT: Restricts Sec. 69A addition on undisclosed bank credits to 8% profit element where withdrawals followed

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-976-ITAT-2026(Ahd)
  • Tax Payer : Ravi Lalwani
Income tax Appellate Tribunal

ITAT: Allows full debenture discount deduction in year of issue, rejects Revenue’s amortisation plea

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-988-ITAT-2026(Mum)
  • Tax Payer : Anand Rathi Global Finance Limited
High Court

HC: Quashes reassessment notice u/s 148 as beyond permissible period of 10 years u/s 153A

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-978-HC-2026(GUJ)
  • Tax Payer : MADHAV POWER PRIVATE LIMITED
High Court

HC: Upholds Bata’s VRS/loss-of-salary TDS upon workmen failure to furnish Form 10E u/s 89 relief; Directs refund on fresh return

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-987-HC-2026(MAD)
  • Tax Payer : Hosur Bata Employees Union
High Court

HC: Draft assessment order u/s 144B mandatory only for eligible Assessee; Upholds assessment order against partnership firm

Jul 04, 2026
  • In Favour of Revenue
  • Citation Number : TS-981-HC-2026(KER)
  • Tax Payer : M/S.NOEL VILLAS AND APARTMENTS
Income tax Appellate Tribunal

ITAT: Deletes addition towards alleged accommodation entry sans no corroborative evidence

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-989-ITAT-2026(Mum)
  • Tax Payer : Pratibha Kalpesh Jadhav
Income tax Appellate Tribunal

ITAT: Denial of Sec. 11 exemption shall be restricted to extent of Sec. 13(3) violations

Jul 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-986-ITAT-2026(DEL)
  • Tax Payer : Krishna Hare Educational Trust
Income tax Appellate Tribunal

ITAT: Sec. 54F covers structural expansion, not just new house construction; Allows deduction for residential additions

Jul 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-984-ITAT-2026(Bang)
  • Tax Payer : Kaziyur Narayanan Godha
Income tax Appellate Tribunal

ITAT: Limitation for revisionary proceedings commences from date of original order u/s 143(1), not reassessment

Jul 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-982-ITAT-2026(DEL)
  • Tax Payer : Kulbhushan Mittal
Income tax Appellate Tribunal

ITAT: Specialized academic services attract presumptive tax u/s 44ADA, not Sec.44AD; TDS u/s 194J validates classification

Jul 03, 2026
  • In Favour of Revenue
  • Citation Number : TS-980-ITAT-2026(Mum)
  • Tax Payer : Vidhya Vivek Padgaonkar
Income tax Appellate Tribunal

ITAT: Employer location irrelevant for exemption u/s 10(26); Remands case to verify work from home situs

Jul 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-977-ITAT-2026(GAU)
  • Tax Payer : Wantei Kupar Warjri
Income tax Appellate Tribunal

ITAT: No foreign tax credit allowed as Australian salary not taxable in India under Article 15 of India-Australia DTAA

Jul 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-974-ITAT-2026(DEL)
  • Tax Payer : Kapil Gupta
Income tax Appellate Tribunal

ITAT: Absence of specific clause doesn't disentitle inland haul charges exemption under India-China DTAA

Jul 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-972-ITAT-2026(Mum)
  • Tax Payer : COSCO Container Lines
Income tax Appellate Tribunal

ITAT: Domestic scholarship disbursement for foreign study not application outside India; Grants Sec. 12A/80G registration

Jul 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-971-ITAT-2026(DEL)
  • Tax Payer : The Oxford and Cambridge Society of India A-31
Income tax Appellate Tribunal

ITAT: CPC adjustment u/s 143(1)(a) on employee contribution to PF/ESI prior to AY 2020-21, unsustainable

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-969-ITAT-2026(Bang)
  • Tax Payer : Ronald Belchar Fernandes
Income tax Appellate Tribunal

ITAT: Quashes additions made against TCS Foundation basis on Sec. 143(1) adjustments after scrutiny verification

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-970-ITAT-2026(Mum)
  • Tax Payer : TCS Foundation
Income tax Appellate Tribunal

ITAT: Allows Sec. 54F deduction despite delayed sale-deed given substantial payment made within prescribed period

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-965-ITAT-2026(Bang)
  • Tax Payer : Viswanathan Padmanabhan
Income tax Appellate Tribunal

ITAT: No ad hoc addition u/s 68 on demonetisation cash sales backed by books & VAT returns

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-964-ITAT-2026(Mum)
  • Tax Payer : Mangilal Nemichand Jain
Income tax Appellate Tribunal

ITAT: No RTE violation sans economically weaker section applicants, doesn't tantamount to failure to provide free education

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-968-ITAT-2026(Bang)
  • Tax Payer : Sri Ram Educational Trust