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Income tax Appellate Tribunal
ITAT: ITAT: Upholds business loss deduction for 'Downside on Sale of Flats'; Deletes Sec. 69C addition
Jun 30, 2025
- In Favour of Assessee
- Citation Number : TS-844-ITAT-2025(Mum)
- Tax Payer : Scal Services Limited
Income tax Appellate Tribunal
ITAT: ITAT: Allows business loss claim given no loss to exchequer; Rejects prior period expense argument
Jun 30, 2025
- In Favour of Assessee
- Citation Number : TS-842-ITAT-2025(DEL)
- Tax Payer : Sourya Towers Pvt. Ltd
Income tax Appellate Tribunal
ITAT: ITAT: Quashes Sec. 153C proceedings where seized documents did not 'belong' to Assessee
Jun 30, 2025
- In Favour of Assessee
- Citation Number : TS-841-ITAT-2025(PUN)
- Tax Payer : Four Pillar Communications Pvt. Ltd
Income tax Appellate Tribunal
ITAT: ITAT: Grants Sec. 80G exemption, enquiry confined to verification of trust activities & other conditions of Section 80G(5)
Jun 28, 2025
- In Favour of Assessee
- Citation Number : TS-837-ITAT-2025(Bang)
- Tax Payer : Academy of Liberal Education Regd.
High Court
HC: HC: Quashes reassessment sans lack of tangible material on understated income from agricultural land
Jun 28, 2025
- In Favour of Assessee
- Citation Number : TS-838-HC-2025(GUJ)
- Tax Payer : Ashok Kumar Premchandbhai Patel
High Court
HC: HC: Intention of purchase of agricultural land clearly immaterial, deletes addition u/s 68
Jun 28, 2025
- In Favour of Assessee
- Citation Number : TS-839-HC-2025(MAD)
- Tax Payer : Pandit Vettrivel
High Court
HC: HC: Quashes assessment order for violation of Sec. 144C(13) timeline; Distinguishes Rapiscan judgement
Jun 28, 2025
- In Favour of Assessee
- Citation Number : TS-836-HC-2025(KAR)
- Tax Payer : Himalaya Drug Company
Income tax Appellate Tribunal
ITAT: ITAT: Deletes Sec.68 addition towards credit of share capital & reserves to LLP partners’ account on conversion
Jun 28, 2025
- In Favour of Assessee
- Citation Number : TS-840-ITAT-2025(Mum)
- Tax Payer : NICAF LLP
Income tax Appellate Tribunal
ITAT: ITAT: Remits issue on VAT/GST refund inclusion; AO to verify whether expenditure was debited
Jun 27, 2025
- In Favour of Assessee
- Citation Number : TS-835-ITAT-2025(Bang)
- Tax Payer : SEG Automotive India Pvt. Ltd
High Court
HC: Quashes Revision citing non-satisfaction of twin conditions for invoking jurisdiction u/s 263
Jun 27, 2025
- In Favour of Assessee
- Citation Number : TS-834-HC-2025(CHAT)
- Tax Payer : Vimla Infrastructure (India) Pvt. Ltd
High Court
HC: Upholds reassessment basis existence of ‘tangible material’ justifying AO’s action
Jun 27, 2025
- In Favour of Revenue
- Citation Number : TS-833-HC-2025(MAD)
- Tax Payer : Indian Syntans Investments Pvt. Ltd
High Court
HC: Condones delay in filing appeal as assessment order sent to ex-auditor’s outdated email
Jun 27, 2025
- In Favour of Assessee
- Citation Number : TS-832-HC-2025(MAD)
- Tax Payer : Lakshmanan Murugaraj
Income tax Appellate Tribunal
ITAT: Assessment invalid given approval u/s 153D granted hastily without application of mind
Jun 27, 2025
- In Favour of Assessee
- Citation Number : TS-831-ITAT-2025(VIZ)
- Tax Payer : Bathina Kumara Swamy Reddy
Income tax Appellate Tribunal
ITAT: Rejects appeals filed by directors of Co. under liquidation, instead of Liquidator
Jun 27, 2025
- In Favour of Assessee
- Citation Number : TS-830-ITAT-2025(Bang)
- Tax Payer : Karuturi Global Ltd
Income tax Appellate Tribunal
ITAT: Sale of equity-oriented MFs not ‘alienation of shares’, allows Mauritius DTAA benefits
Jun 26, 2025
- In Favour of Assessee
- Citation Number : TS-829-ITAT-2025(DEL)
- Tax Payer : Emerging India Focus Funds, Apex Financial Services (Mauritius) Ltd
Income tax Appellate Tribunal
ITAT: Quashes rectification order u/s 154 as same facts available during assessment proceedings
Jun 26, 2025
- In Favour of Assessee
- Citation Number : TS-828-ITAT-2025(Bang)
- Tax Payer : Gayathri Gopal Reddy
Income tax Appellate Tribunal
ITAT: Accepts assessee's explanation of cash source from kirana store sales; Deletes Sec. 69A addition
Jun 26, 2025
- In Favour of Assessee
- Citation Number : TS-827-ITAT-2025(Ahd)
- Tax Payer : Daxaben Ashokkumar Dattani
Income tax Appellate Tribunal
ITAT: Accepting Assessee’s claim overlooking legal provisions & without enquiry, erroneous; Upholds revision
Jun 26, 2025
- In Favour of Assessee
- Citation Number : TS-826-ITAT-2025(Bang)
- Tax Payer : Kyoorius Tea and Coffee Estate
Income tax Appellate Tribunal
ITAT: CIT(A) cannot alter addition made by AO during assessment sans prior SCN to Assessee
Jun 26, 2025
- In Favour of Assessee
- Citation Number : TS-824-ITAT-2025(Mum)
- Tax Payer : Barkha Kishore Kumar Agarwal
Income tax Appellate Tribunal
ITAT: CIT(A) order in deceased’s name void ab initio, cites AO failed to intimate about death
Jun 26, 2025
- In Favour of Assessee
- Citation Number : TS-825-ITAT-2025(Bang)
- Tax Payer : Madaiah Manjunath