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Rulings ( 15447 results )

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High Court

HC: Deletes Sec. 56(2)(viib) addition basis CA valuation; Merchant Banker requirement applies prospectively under CBDT notification

  • In Favour of Assessee
  • Citation Number : TS-1500-HC-2026(DEL)
  • Tax Payer : Delhiverypvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 153(3) limitation to be computed from disposal of MA u/s 254(2), not main appeal order

  • In Favour of Both, Partially
  • Citation Number : TS-1504-ITAT-2026(GAU)
  • Tax Payer : Md. Jiauddin Ahmed
High Court

HC: Condones 34 days ITR delay caused by COVID-19 and delayed statutory audit beyond Assessee’s control

  • In Favour of Assessee
  • Citation Number : TS-1495-HC-2026(P & H)
  • Tax Payer : Alaknanda Coop. Group Housing Society Ltd
Supreme Court

SC: Rules administrative circulars cannot override statutory provisions; Upholds revisional jurisdiction u/s 263

  • In Favour of Revenue
  • Citation Number : TS-1498-SC-2026
  • Tax Payer : Orient Crafts Limited
Supreme Court

SC: Revenue allowed to challenge interpretation contrary to own circular; Rejects Sec. 80HHC claim

  • In Favour of Revenue
  • Citation Number : TS-1499-SC-2026
  • Tax Payer : Samtex Fashions Ltd
High Court

HC: Sets aside Sec. 148A(3) order against Amazon Web Services involving Rs. 4,584 Cr.; Directs fresh consideration

  • In Favour of Both, Partially
  • Citation Number : TS-1497-HC-2026(DEL)
  • Tax Payer : Amazon Web Services Inc
High Court

HC: Separate registration for each scheme operated by Venture Capital Fund not required; Allows Sec. 10(23FB) exemption

  • In Favour of Assessee
  • Citation Number : TS-1496-HC-2026(BOM)
  • Tax Payer : Mile Stone Real Estate Fund
High Court

HC: Quashes Sec. 270A penalty on CSR deduction, education-cess and royalty adjustment, being contrary to statutory scheme

  • In Favour of Assessee
  • Citation Number : TS-1493-HC-2026(BOM)
  • Tax Payer : GIA India Laboratory Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment as time-barred u/s 153(2), holds NRI not ‘eligible assessee’ for extended limitation

  • In Favour of Assessee
  • Citation Number : TS-1491-ITAT-2026(VIZ)
  • Tax Payer : Mantina Venkata Suryanarayana Varma
Income tax Appellate Tribunal

ITAT: Forex gain on ECB utilized for acquiring Indian assets outside Sec. 43A, to be examined u/s 43AA

  • In Favour of Revenue
  • Citation Number : TS-1492-ITAT-2026(Mum)
  • Tax Payer : Umicore Autocat India Private Limited
Income tax Appellate Tribunal

ITAT: Subscription receipts for virtual communication platform do not constitute royalty u/s 9(1)(vi) or India-Ireland DTAA

  • In Favour of Assessee
  • Citation Number : TS-1490-ITAT-2026(Mum)
  • Tax Payer : Slack Technologies Limited
Income tax Appellate Tribunal

ITAT: Sec. 68 addition unsustainable for liabilities towards fixed-asset acquisition; Remands depreciation disallowance

  • In Favour of Both, Partially
  • Citation Number : TS-1489-ITAT-2026(Mum)
  • Tax Payer : Alibaba Cloud India Llp
Income tax Appellate Tribunal

ITAT: Quashes reassessment notice u/s 148 citing ITO’s lack of pecuniary jurisdiction under CBDT instruction

  • In Favour of Assessee
  • Citation Number : TS-1485-ITAT-2026(Mum)
  • Tax Payer : Mayur Govindbhai Patel
Income tax Appellate Tribunal

ITAT: Zepto’s ESOP cost cross-charged by foreign holding company deductible u/s 37(1)

  • In Favour of Assessee
  • Citation Number : TS-1484-ITAT-2026(Bang)
  • Tax Payer : Zepto Private Limited (Formerly Kiranakart Technologies Private Limited)
Income tax Appellate Tribunal

ITAT: ACIT’s involvement in assessment proceedings without statutory mandate renders assessment void

  • In Favour of Assessee
  • Citation Number : TS-1488-ITAT-2026(DEL)
  • Tax Payer : M. Power Energy Private Limited
High Court

HC: Sec. 170A(2)(b) bars fresh scrutiny on modified return; Quashes Sec. 143(2) notice against Thomson Reuters

  • In Favour of Assessee
  • Citation Number : TS-1483-HC-2026(BOM)
  • Tax Payer : Thomson Reuters International Services Private Limited
High Court

HC: Sufficient cause established for 1000-day delay in Sec. 264 revision; Restores matter for reconsideration

  • In Favour of Both, Partially
  • Citation Number : TS-1482-HC-2026(KAR)
  • Tax Payer : Sridharan Vinay Kumar
Income tax Appellate Tribunal

ITAT: Ignorance of law not ‘sufficient cause’; Delay in challenging revisionary order renders appeal unmaintainable

  • In Favour of Revenue
  • Citation Number : TS-1487-ITAT-2026(Mum)
  • Tax Payer : Sheetal Dattatray Patil
Income tax Appellate Tribunal

ITAT: Amended Sec. 145A mandates GST inclusion in income computation; Upholds Sec. 43B disallowance of unpaid indirect taxes

  • In Favour of Both, Partially
  • Citation Number : TS-1478-ITAT-2026(DEL)
  • Tax Payer : Naveen Tours Private Ltd
High Court

HC: Explanation to Sec. 147 consciously enlarges substantive provision scope; Quashes ultra vires challenge

  • In Favour of Revenue
  • Citation Number : TS-1479-HC-2026(RAJ)
  • Tax Payer : Papu Ram