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Rulings ( 13201 results )

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Income tax Appellate Tribunal

ITAT: HDFC Ergo's aggregators payment doesn't violate Insurance Act; Sans IRDAI action, disallowance impermissible

Jul 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-987-ITAT-2025(Mum)
  • Tax Payer : HDFC ERGO General Insurance Company Ltd
High Court

HC: 'Prima facie' Sec. 194C/194LA inapplicable on TDR Certificates issuance by Municipal Corporation

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-985-HC-2025(BOM)
  • Tax Payer : Pune Municipal Corporation
High Court

HC: Affirms assessment basis survey recovery; Loose sheets corroborated by bank statements are books of account

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-984-HC-2025(MP)
  • Tax Payer : Lunkad Media And Entertainment Ltd. And Others
Income tax Appellate Tribunal

ITAT: Refuses to condone inordinate delay of 5638 days in filing appeal; COVID period exclusion not applicable

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-983-ITAT-2025(Mum)
  • Tax Payer : Micro Plantae Ltd
Income tax Appellate Tribunal

ITAT: Gross misuse of power by PCIT u/s 263, as issues already decided in Assessee's favour

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-982-ITAT-2025(Ahd)
  • Tax Payer : Gujarat Industrial Investment Corporation Limited
High Court

HC: Directs reconsideration of reassessment, citing unaddressed objections & exemption claim

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-975-HC-2025(KER)
  • Tax Payer : Alleppey Sarvodaya Sangh
High Court

HC: Quashes reassessment notice as invalid for not adhereing to timeline prescribed in Rajiv Bansal

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-978-HC-2025(GUJ)
  • Tax Payer : Late Shaileshkumar Ratilal Zaveri
High Court

HC: No examination sans DIN in assessment order; Directs ITAT for fresh consideration

Jul 30, 2025
  • In Favour of Revenue
  • Citation Number : TS-981-HC-2025(BOM)
  • Tax Payer : Skyway Infraprojects Pvt. Ltd
High Court

HC: Reading down CBDT circular on AIF taxation, Delhi HC concurs with India Advantage ratio

Jul 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-979-HC-2025(DEL)
  • Tax Payer : Equity Intelligence AIF Trust
Income tax Appellate Tribunal

ITAT: Rejects Revenue's re-characterization of aircraft rentals; Indigo-Assessee lease is operating, not finance

Jul 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-980-ITAT-2025(DEL)
  • Tax Payer : Celestial Aviation Trading 15 Ltd
Income tax Appellate Tribunal

ITAT: Technical valuations require expert opinion, not CIT(A)'s discretion; Estimates cost of improvement

Jul 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-977-ITAT-2025(Bang)
  • Tax Payer : Athaulla Thuppada
Income tax Appellate Tribunal

ITAT: Allows concessional tax rate u/s 115BBA despite delayed Form 10-IC filing; Distinguishes Wipro judgment

Jul 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-976-ITAT-2025(Ahd)
  • Tax Payer : Kcreate Konnect E Solutions Private Limited
Income tax Appellate Tribunal

ITAT: Statute doesn’t intend to penalize delayed but truthful compliance; Invocation of Sec. 270A unjustified

Jul 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-974-ITAT-2025(Ahd)
  • Tax Payer : Ishit Kamleshbhai Sheth
Income tax Appellate Tribunal

ITAT: Future projections valid for share valuation, not just historical data; Deletes Sec.56(2)(vii)(b) addition

Jul 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-973-ITAT-2025(DEL)
  • Tax Payer : IPSAA Holdings Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Deletes addition on STCG & NCD interest of Indian-entity, follows Bombay HC’s ADIA decision

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-967-ITAT-2025(Mum)
  • Tax Payer : Green Maiden A 2013 Trust
Income tax Appellate Tribunal

ITAT: Deletes 2.24% net profit addition over surrendered income in lieu of discrepancy in books

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-972-ITAT-2025(DEL)
  • Tax Payer : Arihant Textiles
Income tax Appellate Tribunal

ITAT: Identity confirmed, capital introduction cannot be doubted; Additions u/s 68 on mere suspicion unsustainable

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-971-ITAT-2025(Mum)
  • Tax Payer : Omega Infrastructures
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 order on delayed PF contribution; AO followed jurisdictional HC judgment pre-Checkmate

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-952-ITAT-2025(CHNY)
  • Tax Payer : Alliance Broadcasting Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Bad debt claim allowable if actually written off, irrespective of partial recovery

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-951-ITAT-2025(Mum)
  • Tax Payer : Edge Steels Private Limited
Income tax Appellate Tribunal

ITAT: Allows rectification u/s 254(2), corrects reference to original instead of revised appeal grounds

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-947-ITAT-2025(Mum)
  • Tax Payer : Kaisha Lifesciences Pvt. Ltd