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Rulings ( 14224 results )

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High Court

HC: Electoral support a ‘Specified Violation’ u/s 12AB(4); Rejects ‘Quality of Life’ plea for political spends, denies exemption

Feb 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-238-HC-2026(KER)
  • Tax Payer : Trivandrum Agenda Task Force
Income tax Appellate Tribunal

ITAT: Denial of exemption u/s 11 unwarranted, if updated return filed within permissible time u/s 139(8)

Feb 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-237-ITAT-2026(PUN)
  • Tax Payer : Indian Medical Association Pune Branch
High Court

HC: Dismisses NRI’s attempt to avoid DRP jurisdiction via Sec. 154; Applies amended "Eligible Assessee" definition u/s 144C(15)(b)(ii)

Feb 25, 2026
  • In Favour of Revenue
  • Citation Number : TS-236-HC-2026(MAD)
  • Tax Payer : Motilal Jain Mahaveer Jain
Income tax Appellate Tribunal

ITAT: Criticizes Revenue for forcing vexatious litigation, ignoring high-power committee recommendations

Feb 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-235-ITAT-2026(DEL)
  • Tax Payer : Krish Icon
Income tax Appellate Tribunal

ITAT: Quashes assessment, holds Sec. 143(2) notice to be time-barred despite CPC-driven rectification of return

Feb 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-233-ITAT-2026(DEL)
  • Tax Payer : Boang Technology Pvt. Ltd
Supreme Court

SC: Copy of SC judgment confirming Benami Act attachments during IBC moratorium

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-234-SC-2026
  • Tax Payer : S. RAJENDRAN
High Court

HC: Denies DTVsV benefit to taxpayers under assessments stemming from search u/s 132/132A

Feb 24, 2026
  • In Favour of Revenue
  • Citation Number : TS-232-HC-2026(GUJ)
  • Tax Payer : Radha Madhav Eco-Industrial Park
Income tax Appellate Tribunal

ITAT: Undisclosed cash income adjusted against cash seized in search; Follows 'principle of telescoping'

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-231-ITAT-2026(DEL)
  • Tax Payer : Surjeet Singh
Income tax Appellate Tribunal

ITAT: Quashes assumption of jurisdiction u/s 148 as reopening based on incorrect facts

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-230-ITAT-2026(DEL)
  • Tax Payer : Aruna Sangal
Income tax Appellate Tribunal

ITAT: Allows construction cost deduction basis treatment of co-owners; Rejects blanket disallowance by AO

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-229-ITAT-2026(Bang)
  • Tax Payer : Shreshta Sheel Patil
Income tax Appellate Tribunal

ITAT: Holds assembling as 'manufacture' since end product is commercially distinct; Allows Sec. 80-IC deduction

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-228-ITAT-2026(CHNY)
  • Tax Payer : Alkraft Thermotechnologies-Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Income cannot be taxed again on sale deed registration if already offered to tax under POCM

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-227-ITAT-2026(DEL)
  • Tax Payer : Solutrean Building Technology Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rejection of books of account not mandatory condition for invoking Sec. 69C; Restores matter

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-226-ITAT-2026(RAI)
  • Tax Payer : Rajesh Kumar Singh
Income tax Appellate Tribunal

ITAT: Assessee’s first appeal cannot be dismissed on hyper technical ground of 65 days’ delay; Restores appeal

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-224-ITAT-2026(Ind)
  • Tax Payer : Sheetal Nath Colonizers
Income tax Appellate Tribunal

ITAT: Expresses displeasure over growing trend of non-compliance; Remands to AO but penalizes Assessee for non-cooperation

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-225-ITAT-2026(Ind)
  • Tax Payer : Uttam Developers
Income tax Appellate Tribunal

ITAT: ITAT: Assessee cannot go in ‘slumber mode’, must participate actively; Remands assessment to AO for re-adjudication

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-223-ITAT-2026(Ind)
  • Tax Payer : Mohammad Rafiq Warsi
Income tax Appellate Tribunal

ITAT: ITAT: Despite taxpayer’s 'lethargy' refrains from imposing cost noting financial hardship; Remands to CIT(A) for fresh adjudication

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-222-ITAT-2026(Ind)
  • Tax Payer : Anil Turakhia
Income tax Appellate Tribunal

ITAT: ITAT: Remands matter to AO despite Assessee’s ‘lethargy’, noting cancer ailment and no prejudice to Revenue

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-221-ITAT-2026(Ind)
  • Tax Payer : Kamlesh Motwani
High Court

HC: HC: Satisfaction note after 15 months of assessment 'unreasonable', proceedings barred by limitation; Quashes Sec. 153C notice

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-220-HC-2026(BOM)
  • Tax Payer : Clear Channel India Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: AO’s lack of inquiry on vital information renders order prejudicial to Revenue; Upholds Sec. 263 revision

Feb 23, 2026
  • In Favour of Revenue
  • Citation Number : TS-219-ITAT-2026(Mum)
  • Tax Payer : Ambuja Cements Limited