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Income tax Appellate Tribunal Latest

ITAT: Loan to entities with Assessee's substantial interest deemed dividend; Rejects Assessee's ICD plea

Jun 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-745-ITAT-2025(Mum)
  • Tax Payer : Ajay S Dhumal
Income tax Appellate Tribunal

ITAT: Rejects arbitrary 10% turnover addition, given lack of justification & contradictory stance by AO

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-743-ITAT-2025(DEL)
  • Tax Payer : Sushil Kumar
Income tax Appellate Tribunal

ITAT: Mechanical disposal of applications u/s 12AB & 80G contrary to law; Directs fresh consideration

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-742-ITAT-2025(Ahd)
  • Tax Payer : Aruna Kishor Foundation
Income tax Appellate Tribunal

ITAT: Claim under incorrect section no bar to legitimate relief; Allows Sec. 54F claim

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-741-ITAT-2025(PAT)
  • Tax Payer : Seema Srivastava
Income tax Appellate Tribunal

ITAT: Enhanced stamp duty payment by Birla Infrastructure due to delay, not penalty, allowable u/s 37(1)

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-740-ITAT-2025(Mum)
  • Tax Payer : Birla Infrastructure Limited
Income tax Appellate Tribunal

ITAT: Receipts for repayment of loan lent outside India, beyond Sec. 5(2) scope; Deletes Sec. 69A addition

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-739-ITAT-2025(DEL)
  • Tax Payer : Kuldeep Marwah
Income tax Appellate Tribunal

ITAT: Applies presumption u/s 132(4A) r.w.s. 292C in search operation, confirms unexplained cash addition

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-738-ITAT-2025(DEL)
  • Tax Payer : Upkar Mani
Income tax Appellate Tribunal

ITAT: Substantial justice more important than procedural delay; Condones delay before CIT(A)

Jun 11, 2025
  • In Favour of Revenue
  • Citation Number : TS-736-ITAT-2025(PUN)
  • Tax Payer : Deepali Dilip Dhumale
Income tax Appellate Tribunal

ITAT: Interest subsidy to be excluded for computation of book profit u/s 115JB

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-734-ITAT-2025(Mum)
  • Tax Payer : Alok Industries Ltd
Income tax Appellate Tribunal

ITAT: Deletes Goldman Sachs India’s disallowance of charges paid to BSE/NSE, SEBI for irregularities

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-733-ITAT-2025(Mum)
  • Tax Payer : Goldman Sachs (India) Securities Private Limited
Income tax Appellate Tribunal

ITAT: Re-characterization of nature of transaction of ‘sale of shares’ as ‘sale of assets’, not valid

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-729-ITAT-2025(DEL)
  • Tax Payer : Sangita Kshetry
Income tax Appellate Tribunal

ITAT: Affirms deletion of addition made by AO basis presumption, not conclusive evidence

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-728-ITAT-2025(Ahd)
  • Tax Payer : Leela News Network Private Limited
Income tax Appellate Tribunal

ITAT: Remands to AO for examining additional docs, grants permission to furnish documents for contesting addition

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-710-ITAT-2025(Bang)
  • Tax Payer : Shri Gaurav Banerjee
Income tax Appellate Tribunal

ITAT: Deletes ad hoc addition u/s 68 on demonetisation cash deposits sans factual inquiry

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-707-ITAT-2025(Mum)
  • Tax Payer : Dhanaji Budhaji & Co.
Income tax Appellate Tribunal

ITAT: Directs CIT(A) to comply with Rule 46A(3), holds no exercise of co-terminus power u/s 250(4)

Jun 10, 2025
  • In Favour of Revenue
  • Citation Number : TS-737-ITAT-2025(DEL)
  • Tax Payer : MG Housing Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes deemed dividend addition, upholds Assessee's custodian role for company's seized cash

Jun 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-735-ITAT-2025(Bang)
  • Tax Payer : Dr. HM Venkatappa
Income tax Appellate Tribunal

ITAT: Revenue from offshore supplies not taxable u/s 44BBB; Holds revision u/s 263 unsustainable

Jun 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-732-ITAT-2025(DEL)
  • Tax Payer : Shenhzhen SDG Information Co. Ltd
Income tax Appellate Tribunal

ITAT: Ethiopian Airlines’ flight simulator receipts not 'FTS' given no customized services rendered

Jun 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-731-ITAT-2025(DEL)
  • Tax Payer : Ethiopian Airlines Group
Income tax Appellate Tribunal

ITAT: Holds option price received by Dabur, being advance against sale of shares, as capital receipt

Jun 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-730-ITAT-2025(DEL)
  • Tax Payer : Dabur Invest Corp
High Court

HC: NRI gets full TDS credit for property sale despite buyers' procedural lapse

Jun 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-727-HC-2025(DEL)
  • Tax Payer : Parag Keshav Bopardikar