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Rulings ( 12900 results )

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Income tax Appellate Tribunal

ITAT: Additions u/s 153A not based on incriminating material, invocation of Sec. 40A(2)(b) unwarranted

Jul 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-858-ITAT-2025(Mum)
  • Tax Payer : Underwater Services Company Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 148 notice issued to NRI by AO, cites jurisdiction vests with ITO (Intl. Taxation)

Jul 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-856-ITAT-2025(Mum)
  • Tax Payer : Sanand Sankardas
Income tax Appellate Tribunal

ITAT: Quashes penalty u/s 271(1)(c), 271B on Assessee-trust claiming exemption u/s 11 & 12

Jul 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-847-ITAT-2025(Bang)
  • Tax Payer : Dakshina Kannada Nirmithi Kendra
Income tax Appellate Tribunal

ITAT: Deletes addition basis statement recorded u/s 134(2), absent substantive corroborative material

Jul 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-854-ITAT-2025(DEL)
  • Tax Payer : Vision Exports
Income tax Appellate Tribunal

ITAT: TDS deduction u/s 194I not applicable on payments made towards alternate accommodation/rent

Jul 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-855-ITAT-2025(Mum)
  • Tax Payer : Shivalik Ventures Pvt. Ltd
High Court

HC: Criticizes Revenue for "Arbitrary" recovery; Directs grant of tax refund

Jul 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-852-HC-2025(MAD)
  • Tax Payer : Greaves Electric Mobility Limited
High Court

HC: Directs Revenue to condone delay for claim of tax refund basis medical hardship & unawareness

Jul 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-851-HC-2025(GUJ)
  • Tax Payer : Monica Elande
High Court

HC: Quashes reassessment proceedings u/s 147; Rules AO cannot review earlier order but only reassess

Jul 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-848-HC-2025(BOM)
  • Tax Payer : Symbiosis Open Education Society
High Court

HC: Sets aside reassessment notices issued by JAO instead of FAO; Relies on Hexaware judgment sans SC stay

Jul 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-850-HC-2025(MAD)
  • Tax Payer : TVS Credit Services Limited
Income tax Appellate Tribunal

ITAT: Holds Essar Com as non-resident given control & management in Mauritius, eligible for DTAA benefit

Jul 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-849-ITAT-2025(DEL)
  • Tax Payer : Essar Com Limited
Income tax Appellate Tribunal

ITAT: Grants Tata Sons benefit u/s 115BBA given proper Form 10-IC filing, rejects signature technicality argument

Jul 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-846-ITAT-2025(Mum)
  • Tax Payer : Tata Sons Pvt. Ltd
Income tax Appellate Tribunal

ITAT: No royalty tax on software sales & embedded hardware under India-Ireland DTAA

Jul 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-845-ITAT-2025(Bang)
  • Tax Payer : Arista Networks Limited
Income tax Appellate Tribunal

ITAT: Upholds business loss deduction for 'Downside on Sale of Flats'; Deletes Sec. 69C addition

Jun 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-844-ITAT-2025(Mum)
  • Tax Payer : Scal Services Limited
Income tax Appellate Tribunal

ITAT: Allows business loss claim given no loss to exchequer; Rejects prior period expense argument

Jun 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-842-ITAT-2025(DEL)
  • Tax Payer : Sourya Towers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 153C proceedings where seized documents did not 'belong' to Assessee

Jun 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-841-ITAT-2025(PUN)
  • Tax Payer : Four Pillar Communications Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Grants Sec. 80G exemption, enquiry confined to verification of trust activities & other conditions of Section 80G(5)

Jun 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-837-ITAT-2025(Bang)
  • Tax Payer : Academy of Liberal Education Regd.
High Court

HC: Quashes reassessment sans lack of tangible material on understated income from agricultural land

Jun 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-838-HC-2025(GUJ)
  • Tax Payer : Ashok Kumar Premchandbhai Patel
High Court

HC: Intention of purchase of agricultural land clearly immaterial, deletes addition u/s 68

Jun 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-839-HC-2025(MAD)
  • Tax Payer : Pandit Vettrivel
High Court

HC: Quashes assessment order for violation of Sec. 144C(13) timeline; Distinguishes Rapiscan judgement

Jun 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-836-HC-2025(KAR)
  • Tax Payer : Himalaya Drug Company
Income tax Appellate Tribunal

ITAT: Deletes Sec.68 addition towards credit of share capital & reserves to LLP partners’ account on conversion

Jun 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-840-ITAT-2025(Mum)
  • Tax Payer : NICAF LLP