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Rulings ( 13402 results )

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Income tax Appellate Tribunal

ITAT: Rejects CFO’s demise as reason for condoning delay of 720 days, as all tax operations undertaken on time

Sep 10, 2025
  • In Favour of Revenue
  • Citation Number : TS-1193-ITAT-2025(Mum)
  • Tax Payer : Bombay Oxygen Investments Ltd
Income tax Appellate Tribunal

ITAT: Loans to related parties at lower rates out of borrowings at higher rate of interest, disallowed u/s 57

Sep 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1192-ITAT-2025(Kol)
  • Tax Payer : Raj Kumar Goenka
Income tax Appellate Tribunal

ITAT: Allows depreciation on goodwill u/s 32(1) generated under amalgamation, legally approved by NCLT

Sep 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1191-ITAT-2025(Rjt)
  • Tax Payer : Gandhi Realty (India) Private Limited
Income tax Appellate Tribunal

ITAT: Receipts from Unit Linked Insurance Policy, capital asset u/s 2(14)(a), as Sec. 10(10D) benefit not availed

Sep 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1190-ITAT-2025(Mum)
  • Tax Payer : Balbirsingh Balwantsingh
High Court

HC: Search u/s 132 lawful, cites valid "Reasons to Believe"; Dismisses writ

Sep 10, 2025
  • In Favour of Revenue
  • Citation Number : TS-1189-HC-2025(DEL)
  • Tax Payer : Raj Krishan Gupta And Ors
Income tax Appellate Tribunal

ITAT: Sec. 2(47)(v) inapplicable, sans transfer of legal possession under JDA; Deletes addition on deemed basis

Sep 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1188-ITAT-2025(Bang)
  • Tax Payer : Dasa Shetty Kantha
High Court

HC: Upholds disallowance towards delayed PF payments; Explanation 5 to Sec. 43B, clarificatory

Sep 09, 2025
  • In Favour of Revenue
  • Citation Number : TS-1187-HC-2025(DEL)
  • Tax Payer : Woodland (Aero Club) Private Limited
Income tax Appellate Tribunal

ITAT: Remands matter to CIT(A), cites failure to address AO's findings on unexplained crypto transactions

Sep 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1186-ITAT-2025(Mum)
  • Tax Payer : Shahid Shabbir Godil
High Court

HC: Mere paper compliance not enough to escape tax on unexplained funds; Confirms addition u/s 68

Sep 09, 2025
  • In Favour of Revenue
  • Citation Number : TS-1185-HC-2025(CHAT)
  • Tax Payer : Agrawal Infrabuild Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Time window to utilise accumulated surplus funds, not curtailed by Sec. 11(3) amendment, applies prospectively

Sep 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1184-ITAT-2025(Ahd)
  • Tax Payer : Meshri Mahajan Vanda
High Court

HC: CBDT's monetary threshold circular applies to pending appeals, carve outs prospective

Sep 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1183-HC-2025(BOM)
  • Tax Payer : Bennet Coleman & Co. Ltd
Income tax Appellate Tribunal

ITAT: PCIT failed to take cognizance of proceedings forming part of ‘record’; Revision u/s 263 unjustified

Sep 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1181-ITAT-2025(Mum)
  • Tax Payer : KPMG Assurance and Consulting Services LLP
Income tax Appellate Tribunal

ITAT: Documents seized during search to be read in entirety, not selectively; Confirms addition as unexplained investment

Sep 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1180-ITAT-2025(Ahd)
  • Tax Payer : Jagdishchandra A. Patel
High Court

HC: IT Dept. once again in dock for gross delay in filing, non-settlement of Standing Counsels' dues

Sep 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1177-HC-2025(CAL)
  • Tax Payer : Shivam Dhatu Udyog Ltd
High Court

HC: No restriction on Enforcement Directorate to access information placed on record before Court for investigations

Sep 08, 2025
  • In Favour of Revenue
  • Citation Number : TS-1178-HC-2025(P & H)
  • Tax Payer : Amarinder Singh
High Court

HC: Receipts for use of copyrighted software, not royalty; Follows Engineering Analysis judgement

Sep 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1173-HC-2025(KAR)
  • Tax Payer : IBM Singapore PTE Ltd.
High Court

HC: Grants refund as Revenue fails to pass ‘appeal effect’ order within Sec.153(3) limitation

Sep 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1176-HC-2025(KAR)
  • Tax Payer : Biesse India P. Ltd.
High Court

HC: Stays benami proceedings on seized cash, IO's volte-face on beneficial ownership doubtful under Sec. 24(1) satisfaction

Sep 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1175-HC-2025(MAD)
  • Tax Payer : Neena Kamlesh Shah
Income tax Appellate Tribunal

ITAT: Deletes duplicated addition of surrendered income, returned income cannot be reduced below declared figure

Sep 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1174-ITAT-2025(DEL)
  • Tax Payer : A2Z Maintenance & Engineering Services Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition towards accumulation of funds u/s 11(3), basis inadvertent ‘punching error’ in ROI

Sep 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1172-ITAT-2025(Mum)
  • Tax Payer : Christ Church Byculla