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Income tax Appellate Tribunal Latest

ITAT: Timing of payment irrelevant for Sec. 43A capitalization of forex loss; Follows Woodward Governor

Jul 25, 2025
  • In Favour of Revenue
  • Citation Number : TS-962-ITAT-2025(Ahd)
  • Tax Payer : Unimed Technologies Limited
Income tax Appellate Tribunal

ITAT: Rejects technicality, allows HDFC bank to raise ESOP expense deduction even if not claimed in original return

Jul 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-961-ITAT-2025(Mum)
  • Tax Payer : HDFC Bank Limited
Income tax Appellate Tribunal

ITAT: In marquee CCD search case, Revenue loses big; Unverified employee statements discarded

Jul 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-960-ITAT-2025(Bang)
  • Tax Payer : Malavika Hegde
High Court

HC: Multiple residential houses qualify for capital gains exemption under unamended Sec. 54(1)

Jul 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-959-HC-2025(BOM)
  • Tax Payer : Krishnagopal B. Nangpal
Supreme Court

SC: Hyatt's substantive control on Indian operations constitutes PE; Economic substance overrides legal form

Jul 24, 2025
  • In Favour of Revenue
  • Citation Number : TS-954-SC-2025
  • Tax Payer : Hyatt International Southwest Aisa Ltd
High Court

HC: Rectification u/s 154 impermissible once VsV filing accepted by Designated Authority

Jul 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-956-HC-2025(PAT)
  • Tax Payer : Manohar Lal Poddar
High Court

HC: 'Sleeping' Partners of partnership firm liable for firm’s outstanding tax dues notwithstanding dissolution

Jul 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-955-HC-2025(MAD)
  • Tax Payer : S. Pushpa
Foreign Court

FC: UK Court of Appeal adopts real top-level management test for POEM under Mauritius-UK DTAA

Jul 24, 2025
  • In Favour of Revenue
  • Citation Number : TS-953-FC-2025(UK)
  • Tax Payer : Geoffrey Richard Haworth, Ian Francis Lenagan, SG Kleinwort Hambros Trust Company (UK) Limited
Income tax Appellate Tribunal

ITAT: Intra-group transaction structuring a sham; Rejecting goodwill depreciation claim, questions valuation method

Jul 23, 2025
  • In Favour of Revenue
  • Citation Number : TS-949-ITAT-2025(HYD)
  • Tax Payer : Invesco (India) Private Limited
Income tax Appellate Tribunal

ITAT: Affirms Sec. 56(2)(vii)(b) addition on land rights relinquishment, rejects LTCG claim sans ownership proof

Jul 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-935-ITAT-2025(Ahd)
  • Tax Payer : Hiren Rameshbhai Patel
Income tax Appellate Tribunal

ITAT: Upholds FMV based on intrinsic valuation endorsed earlier for similar shares; Deletes addition u/s 56(2)(viib)

Jul 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-930-ITAT-2025(Mum)
  • Tax Payer : Tutor Investment & Finance Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes Rs. 143 cr. addition on customer advances, directs AO to follow consistent accounting method

Jul 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-921-ITAT-2025(Mum)
  • Tax Payer : KSB Limited
Income tax Appellate Tribunal

ITAT: Quashes PCIT’s revision over highly debatable issue of depreciation on ‘right to collect toll’

Jul 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-946-ITAT-2025(COCH)
  • Tax Payer : Kerala Transport Development Finance Corporation Limited
Income tax Appellate Tribunal

ITAT: Indian National Congress denied Sec. 13A exemption on delayed filing, stricter interpretation prevails

Jul 22, 2025
  • In Favour of Revenue
  • Citation Number : TS-945-ITAT-2025(DEL)
  • Tax Payer : Indian National Congress All India Congress Committee
Income tax Appellate Tribunal

ITAT: Digitally unsigned assessment order legally invalid, non-signing can't be cured later

Jul 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-943-ITAT-2025(DEL)
  • Tax Payer : Outsystems Singapore Pte. Ltd
High Court

HC: Upholds ITAT order quashing Sec.263 order; Twin conditions remained unsatisfied

Jul 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-926-HC-2025(DEL)
  • Tax Payer : Hindustan Power Projects Pvt. Ltd
High Court

HC: Reassessment notice u/s 148 during pendency of assessment unsustainable sans determination of income escaping assessment

Jul 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-922-HC-2025(DEL)
  • Tax Payer : Salesforce.Com Singapore Pte. Ltd
High Court

HC: Deletes Sec. 68 addition on undervalued property transfer made by shareholders sans company involvement

Jul 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-927-HC-2025(DEL)
  • Tax Payer : Snerea Properties Pvt. Ltd
High Court

HC: Quashes reassessment by JAO in central charge case; Follows Venkataramana Reddy ruling

Jul 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-942-HC-2025(TEL)
  • Tax Payer : Kings Pride Infra Projects Pvt Ltd
Income tax Appellate Tribunal

ITAT: Film distribution receipts not royalty u/s 9(1)(vi); Directs denovo adjudication bifurcating non-theoretical components

Jul 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-936-ITAT-2025(CHNY)
  • Tax Payer : Gem Entertainment KFT