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Rulings ( 12537 results )

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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.
Income tax Appellate Tribunal

ITAT: Delay attributable to NFAC & Assessee, condonation subject to PM Relief Fund contribution

Mar 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-255-ITAT-2025(Bang)
  • Tax Payer : Schneider Electric IT Business India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rejects depreciation & VAT payment claims on bogus 'purchases', cites dealer discrepancy as per invoices

Mar 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-253-ITAT-2025(Mum)
  • Tax Payer : Zircon Cotex Private Limited
High Court

HC: Upholds re-assessment initiation citing assessee's failure to explain discrepancies in rent and salary TDS

Mar 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-252-HC-2025(BOM)
  • Tax Payer : Deep Sea Offshore Services
Income tax Appellate Tribunal

ITAT: Deletes LTCG addition sans beneficial ownership & non-receipt of sale proceeds

Mar 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-245-ITAT-2025(Mum)
  • Tax Payer : Vinod Nihalchand Jain Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 148 notice issued beyond 3 years due to improper sanction; Follows Rajeev Bansal judgement

Mar 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-250-ITAT-2025(DEL)
  • Tax Payer : Genpact India Holdings
Income tax Appellate Tribunal

ITAT: Denying FTC for belated filing of Form-67 ‘not justified’; Allows Assessee’s claim

Mar 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-251-ITAT-2025(Kol)
  • Tax Payer : Timirbaran Mazumder
High Court

HC: Excise-duty exemption for setting up plywood unit not taxable as revenue receipt; Follows Sahney Steel

Mar 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-248-HC-2025(GAUH)
  • Tax Payer : Greenply Industries Ltd
High Court

HC: Imposes costs on assessee for taking ‘chances’ with judicial process despite alternate remedy

Mar 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-249-HC-2025(BOM)
  • Tax Payer : Sawai Fragrances
Income tax Appellate Tribunal

ITAT: Invalid jurisdiction assumption, assessment basis principal place of business & not PAN history

Mar 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-247-ITAT-2025(DEL)
  • Tax Payer : Vee Gee Industrial Enterprises Pvt. Ltd
High Court

HC: Mere uploading of assessment order/demand on portal not 'service' on assessee

Mar 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-246-HC-2025(BOM)
  • Tax Payer : Mythri Movie Makers Mumbai
Income tax Appellate Tribunal

ITAT: Allows Assessee to avail benefit of VsV 2024, considers an extension of VsV 2020

Mar 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-244-ITAT-2025(JPR)
  • Tax Payer : Vimal Kumar Garg
Income tax Appellate Tribunal

ITAT: Grants tax exemption, cites no "Adventure in the Nature of Trade" in agricultural land sale

Mar 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-242-ITAT-2025(COCH)
  • Tax Payer : P.C. Jose
High Court

HC: BARC share acquisition deemed charitable, not investment; Affirms Sec.11/12 exemption for Indian Broadcasting

Mar 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-241-HC-2025(DEL)
  • Tax Payer : Indian Broadcasting Foundation