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Rulings ( 13203 results )

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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
Income tax Appellate Tribunal

ITAT: Two PANs, one person, clubs income & confirms undisclosed income; Directs Revenue for fresh computation

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-969-ITAT-2025(DEL)
  • Tax Payer : Sunil Jain
Income tax Appellate Tribunal

ITAT: Consolidated satisfaction note for various AYs vitiates assessment proceedings, relies on Kar HC decision

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-968-ITAT-2025(PUN)
  • Tax Payer : Subhash Jivraj Jain
Income tax Appellate Tribunal

ITAT: Appeal against Sec. 154 order valid, quashes incorrect CPC addition; Clarifies contingent liability disclosure

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-966-ITAT-2025(PUN)
  • Tax Payer : Ramgopal Birla Textile (P.) Ltd
Supreme Court

SC: Dismisses Revenue's review petition against order declaring Engineering Analysis as law of land

Jul 26, 2025
  • In Favour of None/NA
  • Citation Number : TS-965-SC-2025
  • Tax Payer : Vodafone Idea Ltd
High Court

HC: Sec. 72A(4) inapplicable since re-structure Scheme not demerger as contemplated under the Act

Jul 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-963-HC-2025(BOM)
  • Tax Payer : NOCIL Limited
Income tax Appellate Tribunal

ITAT: Addition made beyond reasons recorded for reassessment invalid; Appeal valid despite non impleading heirs u/s 159

Jul 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-964-ITAT-2025(PUN)
  • Tax Payer : Vivek Naresh Shah
Income tax Appellate Tribunal

ITAT: Third Member concurs with AM, prior year’s order can be followed provided parity of facts

Jul 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-958-ITAT-2025(Mum)
  • Tax Payer : Crest Paper Mills Ltd.
High Court

HC: Pending tax proceedings stands extinguished consequent to approval of resolution plan under IBC; Quashes reassessment

Jul 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-957-HC-2025(BOM)
  • Tax Payer : Ornate Spaces Private Limited
Income tax Appellate Tribunal

ITAT: Timing of payment irrelevant for Sec. 43A capitalization of forex loss; Follows Woodward Governor

Jul 25, 2025
  • In Favour of Revenue
  • Citation Number : TS-962-ITAT-2025(Ahd)
  • Tax Payer : Unimed Technologies Limited
Income tax Appellate Tribunal

ITAT: Rejects technicality, allows HDFC bank to raise ESOP expense deduction even if not claimed in original return

Jul 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-961-ITAT-2025(Mum)
  • Tax Payer : HDFC Bank Limited
Income tax Appellate Tribunal

ITAT: In marquee CCD search case, Revenue loses big; Unverified employee statements discarded

Jul 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-960-ITAT-2025(Bang)
  • Tax Payer : Malavika Hegde
High Court

HC: Multiple residential houses qualify for capital gains exemption under unamended Sec. 54(1)

Jul 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-959-HC-2025(BOM)
  • Tax Payer : Krishnagopal B. Nangpal
Supreme Court

SC: Hyatt's substantive control on Indian operations constitutes PE; Economic substance overrides legal form

Jul 24, 2025
  • In Favour of Revenue
  • Citation Number : TS-954-SC-2025
  • Tax Payer : Hyatt International Southwest Aisa Ltd
High Court

HC: Rectification u/s 154 impermissible once VsV filing accepted by Designated Authority

Jul 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-956-HC-2025(PAT)
  • Tax Payer : Manohar Lal Poddar
High Court

HC: 'Sleeping' Partners of partnership firm liable for firm’s outstanding tax dues notwithstanding dissolution

Jul 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-955-HC-2025(MAD)
  • Tax Payer : S. Pushpa
Foreign Court

FC: UK Court of Appeal adopts real top-level management test for POEM under Mauritius-UK DTAA

Jul 24, 2025
  • In Favour of Revenue
  • Citation Number : TS-953-FC-2025(UK)
  • Tax Payer : Geoffrey Richard Haworth, Ian Francis Lenagan, SG Kleinwort Hambros Trust Company (UK) Limited
Income tax Appellate Tribunal

ITAT: Intra-group transaction structuring a sham; Rejecting goodwill depreciation claim, questions valuation method

Jul 23, 2025
  • In Favour of Revenue
  • Citation Number : TS-949-ITAT-2025(HYD)
  • Tax Payer : Invesco (India) Private Limited
Income tax Appellate Tribunal

ITAT: Affirms Sec. 56(2)(vii)(b) addition on land rights relinquishment, rejects LTCG claim sans ownership proof

Jul 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-935-ITAT-2025(Ahd)
  • Tax Payer : Hiren Rameshbhai Patel