Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 13387 results )

Filters
Income tax Appellate Tribunal

ITAT: Confirms hawala transactions, restricts addition to 12.5% profit rate on bogus transactions

Oct 16, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1362-ITAT-2025(DEL)
  • Tax Payer : Deepak Vohra
Income tax Appellate Tribunal

ITAT: CBDT Circular No.6/2020 neither bars nor curtails appellate authorities' power to condone delay

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1361-ITAT-2025(Mum)
  • Tax Payer : Shri Bhagwandas Ramdasji Charitable and Religious Trust
High Court

HC: Directs detachment of property as issue no more res integra & arrears already paid by Assessee

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1360-HC-2025(MAD)
  • Tax Payer : JSR Infra Developers Pvt. Ltd
High Court

HC: Condones the delay in filing ROI caused due to travel restrictions during COVID

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1359-HC-2025(GUJ)
  • Tax Payer : Sumati Lokendra Patel
High Court

HC: Delay in filing Form 10B due to factors beyond Assessee’s control; Quashes order & condones delay

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1358-HC-2025(BOM)
  • Tax Payer : International Resources for Fairer Trade
Income tax Appellate Tribunal

ITAT: Grants Sec. 12A registration, cites fire safety norms & rent issues no reason to deny Charitable status

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1357-ITAT-2025(DEL)
  • Tax Payer : Gyan Devi Memorial Cultural & Educational Society
Income tax Appellate Tribunal

ITAT: Rejects member contributions' exemption claim as lacks 'Principle of Mutuality', allows discount deduction

Oct 16, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1356-ITAT-2025(CHNY)
  • Tax Payer : Sankari Lorry Urimaiyalargal Sangam
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s order on Sec. 69C addition applying reduced GP rate on bogus purchases

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1355-ITAT-2025(DEL)
  • Tax Payer : Bhavya Pipe Industry
Income tax Appellate Tribunal

ITAT: Capital gains to be assessed in hands of retiring partner, not Assessee firm; Affirms deletion of addition u/s 50C

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1354-ITAT-2025(Mum)
  • Tax Payer : Go Go Garments
Income tax Appellate Tribunal

ITAT: Mandates adherence to SC judgment, as it exists while passing order; Restores issue for verification

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1352-ITAT-2025(Mum)
  • Tax Payer : Kushang Security & House Keeping Service Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Upholds Sec. 56(2)(vii)(b) addition on second flat as agreements separate & distinct, remands loss verification

Oct 15, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1351-ITAT-2025(Mum)
  • Tax Payer : Aparna Sandeep Kulkarni
Income tax Appellate Tribunal

ITAT: Assessment order not erroneous as AO conducted due enquiry & verification; Quashes revision order

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1350-ITAT-2025(Mum)
  • Tax Payer : Vinay Tarachand Chawla
Income tax Appellate Tribunal

ITAT: Stamp duty valuation for Sec. 56(2)(vii) to be considered on date of booking/part payment, not registration

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1349-ITAT-2025(Mum)
  • Tax Payer : Rudaram Dungararamji Choudhary
Income tax Appellate Tribunal

ITAT: Rejection of books u/s 145(3) on suspicion, unjustified; Deletes demonetisation cash addition

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1348-ITAT-2025(Ahd)
  • Tax Payer : Arvindbhai Jewellers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: No need for further profit attribution for Warner Bros’ as transaction at arms’ length price

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1347-ITAT-2025(Mum)
  • Tax Payer : Warner Bros Distributing Inc.
High Court

HC: Affirms restriction of bogus purchases addition @15%, Assessee proved genuineness of transactions

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1345-HC-2025(BOM)
  • Tax Payer : Ramelex Private Ltd
High Court

HC: Copy of Gujarat HC order directing CBDT to extend return filing due date

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1346-HC-2025(GUJ)
  • Tax Payer : Income Tax Bar Association & Anr
Income tax Appellate Tribunal

ITAT: Affirms addition u/s 50C on sale of land/building, restricts addition to stamp duty valuation

Oct 13, 2025
  • In Favour of Revenue
  • Citation Number : TS-1344-ITAT-2025(Mum)
  • Tax Payer : Nutrela Marketing Pvt Ltd
Income tax Appellate Tribunal

ITAT: eBay Singapore eligible for DTAA benefit as STCG on sale of Flipkart Singapore’s shares not taxable in India

Oct 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1343-ITAT-2025(Mum)
  • Tax Payer : eBay Singapore Services Private Limited
High Court

HC: 99-year lease doesn't confer 'owner' status for depreciation to Hinduja Foundaries; Allows 5% amortization charges

Oct 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1342-HC-2025(MAD)
  • Tax Payer : Hinduja Foundries Ltd