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Rulings ( 12530 results )

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Income tax Appellate Tribunal

ITAT: Revision invalid when alleged cash-deposit enquired in assessment & no error pointed by CIT

Mar 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-257-ITAT-2025(Mum)
  • Tax Payer : Shashank Sunilendu Roy
Income tax Appellate Tribunal

ITAT: GST shouldn’t be included while computing total receipts u/s 44BB

Mar 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-288-ITAT-2025(Mum)
  • Tax Payer : Oceaneering International GmbH
High Court

HC: Adverting to old methods contradict legislative intent; Quashes reassessment for not adhering to Sec.151A

Mar 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-287-HC-2025(RAJ)
  • Tax Payer : Sharda Devi Chhajer
High Court

HC: Assessee can't keep on raising objections, delay in approaching Court fatal; Declines relief

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-281-HC-2025(BOM)
  • Tax Payer : Tomorrow Techonologies Global Innovation Ltd
High Court

HC: Can't approach Court at fag end of assessment process, having made factual submissions

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-280-HC-2025(BOM)
  • Tax Payer : Sarita Venkat Anthati
High Court

HC: Assessee precluded from seeking stay on assessment proceedings, having participated in re-assessment proceedings

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-286-HC-2025(BOM)
  • Tax Payer : Zurich Kotak General Insurance Company (India) Limited
High Court

HC: Dismisses writ for 'abuse of judicial process', non-disclosure of correct facts & bypassing statutory remedy

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-285-HC-2025(BOM)
  • Tax Payer : Patil Ranajagjitsingh Padmasinha (HUF)
High Court

HC: Declines interim relief citing late circulation of petition, approaching re-assessment timeline

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-284-HC-2025(BOM)
  • Tax Payer : PAN India Network Infra vest Ltd
High Court

HC: Declines interference with re-assessment order noting availability of alternate remedy

Mar 27, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-283-HC-2025(BOM)
  • Tax Payer : Milan Sudhir Shah
High Court

HC: Declines relief observing 11 month gap between notice & petition filing

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-282-HC-2025(BOM)
  • Tax Payer : Bharti Axa Life Insurance Company Ltd
Income tax Appellate Tribunal

ITAT: Upholds Sec. 221(1) penalty, prior tax payment no reason for quashing remaining penalty

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-277-ITAT-2025(Mum)
  • Tax Payer : Amrrut Shavjjibhai Gada
High Court

HC: Quashes reassessment citing change of opinion, sans satisfaction of jurisdictional parameters for reopening beyond 4 years

Mar 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-267-HC-2025(BOM)
  • Tax Payer : Genesys International Corp. Ltd
Income tax Appellate Tribunal

ITAT: Sets aside order u/s 147 as bad in law, cites AO’s failure to adhere to new & amended provisions

Mar 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-269-ITAT-2025(DEL)
  • Tax Payer : Mukesh Khurana
Income tax Appellate Tribunal

ITAT: Provisions of Sec. 50 inapplicable as same amount assessed to capital gains u/s 45(4)

Mar 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-265-ITAT-2025(COCH)
  • Tax Payer : PVR Tourist Home
High Court

HC: Sans financial hardship, no unconditional stay of demand on routine business grounds

Mar 26, 2025
  • In Favour of Revenue
  • Citation Number : TS-264-HC-2025(BOM)
  • Tax Payer : Promod India Pvt. Ltd
High Court

HC: Dismisses Jharkhand State Cricket Association's review, citing concession & limited review scope

Mar 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-263-HC-2025(JHAR)
  • Tax Payer : Jharkhand State Cricket Association
Income tax Appellate Tribunal

ITAT: Payment of performance bonus to Directors outside purview of Sec.36(1)(ii), proved as part of remuneration

Mar 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-261-ITAT-2025(HYD)
  • Tax Payer : Rohini Minerals Private Limited
Income tax Appellate Tribunal

ITAT: Tax demand raised post IBC resolution-plan approval, ‘invalid’ given ‘NIL’ quantification under plan

Mar 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-258-ITAT-2025(DEL)
  • Tax Payer : Jasrati Education Solutions Ltd
Income tax Appellate Tribunal

ITAT: Allows deduction for claim pay-out provision made by Trust basis actuarial report

Mar 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-254-ITAT-2025(Mum)
  • Tax Payer : Credit Guarantee Fund For Micro Units
Income tax Appellate Tribunal

ITAT: Deletes addition towards dividend & interest received by Growmore on unregistered shares

Mar 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-256-ITAT-2025(Mum)
  • Tax Payer : Growmore Leasing & Investment Ltd.