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Rulings ( 13722 results )

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Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition on unexplained investment as already accepted in scrutiny assessment; Sec. 14A disallowance untenable sans exempt income

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1475-ITAT-2025(DEL)
  • Tax Payer : Photon Ultrawave Pvt. Ltd.
High Court

HC: Condones delay as Assessee unaware of appeal order; Quashes CIT(A) order passed for non-prosecution

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1474-HC-2025(KER)
  • Tax Payer : KANNUR DISTRICT MERCHANTS CO-OP. SOCIETY LTD.
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 69C, basis AO's uncorroborated findings of alleged cash payment for transfer posting

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1459-ITAT-2025(Mum)
  • Tax Payer : Vinaykumar Sudhakar Deshpande
Income tax Appellate Tribunal

ITAT: Quashes sec. 143(3) order for non-compliance with Sec.153C post-search assessment; Rules Sec.153C amendment prospective

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1453-ITAT-2025(DEL)
  • Tax Payer : Forum Agro Foods Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Reassessment solely basis investigation wing report sans independent inquiry, invalid

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1456-ITAT-2025(Bang)
  • Tax Payer : Maralbid Padmavathi
Income tax Appellate Tribunal

ITAT: Deletes penalty u/s 270A on incorrect computation of deduction sans allegation of non-disclosure

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1463-ITAT-2025(Ahd)
  • Tax Payer : Krunal Sanghvi
Income tax Appellate Tribunal

ITAT: Assessee entitled to new-tax regime benefits u/s 115BBA due to delay in filing Form 10IC

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1464-ITAT-2025(Mum)
  • Tax Payer : Staubli Tec Systems India Private Limited
Income tax Appellate Tribunal

ITAT: AO lacks jurisdiction for Sec. 147 without disproving POEM & Sec. 194LD exemption for non-filer; Quashes reassesment

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1472-ITAT-2025(DEL)
  • Tax Payer : Argos Holdings Pte. Ltd
Income tax Appellate Tribunal

ITAT: Condones delay in filing appeal sans malafide intention by Senior Citizen; Remits back for denovo adjudication

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1471-ITAT-2025(Bang)
  • Tax Payer : Suvarna
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition on excess agricultural income; Upholds genuineness basis buyer affidavits

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1470-ITAT-2025(Bang)
  • Tax Payer : Mohammed Farooq Kanana
Income tax Appellate Tribunal

ITAT: Provision of services in facilitating contractors for filing online tenders, not eligible business u/s 44AD

Nov 07, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1469-ITAT-2025(Bang)
  • Tax Payer : Garje Rudrappa Jayanna
Income tax Appellate Tribunal

ITAT: Deletes disallowance u/s 14A against Aishwarya Rai Bachchan, cites no justification for rejection of suo-moto claim

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1468-ITAT-2025(Mum)
  • Tax Payer : Aishwarya Rai Bachchan
Income tax Appellate Tribunal

ITAT: SBI ATMs entitled to 60% depreciation rate; Allows incremental pension & gratuity fund contributions

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1467-ITAT-2025(Mum)
  • Tax Payer : State Bank of India (Erstwhile State Bank of Mysore prior to merger)
Income tax Appellate Tribunal

ITAT: Income from renting rigs for drilling operation covered u/s 44BB & not u/s 9(1)(vi) as royalty

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1466-ITAT-2025(DEL)
  • Tax Payer : Virtue Drilling PTE Ltd
Income tax Appellate Tribunal

ITAT: LO activities preparatory & auxiliary under India-Netherlands DTAA; Rejects PE status & profit attribution for foreign co.

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1465-ITAT-2025(Mum)
  • Tax Payer : Oxbow Energy Solutions B.V.
High Court

HC: Copy of Delhi HC order on examination of nexus between GST Intelligence inputs & reassessment u/s 148A

Nov 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1462-HC-2025(DEL)
  • Tax Payer : Vedanta Limited
Income tax Appellate Tribunal

ITAT: Capital gains on transfer of development rights taxable to individual members, not Assessee-society

Nov 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1461-ITAT-2025(Mum)
  • Tax Payer : RBI Employees Bhagvati Co-op. Housing Society Ltd
Income tax Appellate Tribunal

ITAT: Sec. 69A applies only to unexplained/unrecorded money in books; Deletes addition

Nov 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1460-ITAT-2025(Bang)
  • Tax Payer : Srinivasappa
Income tax Appellate Tribunal

ITAT: Singapore entity not conduit, satisfies PPT test; Grants LTCG exemption

Nov 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1458-ITAT-2025(Mum)
  • Tax Payer : Fullerton Financial Holdings Pte. Ltd
Income tax Appellate Tribunal

ITAT: Allows property COA basis builder-receipts, but confirms travel-cost disallowance for lack of nexus with sale

Nov 06, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1457-ITAT-2025(Bang)
  • Tax Payer : Vijay Lakhmichand Israni