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Rulings ( 13402 results )

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High Court

HC: Revenue’s notice to give effect to ITAT order barred by limitation basis amended Sec. 153(7)

Sep 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1154-HC-2025(KAR)
  • Tax Payer : United Spirits Ltd
Income tax Appellate Tribunal

ITAT: Assessment void ab initio on Revenue’s failure to provide jurisdictional order u/s 120(4)(b); Quashes entire proceedings

Sep 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1153-ITAT-2025(DEL)
  • Tax Payer : Karan Motors Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes ad-hoc disallowance of travelling & conveyance expenses, supported by employees’ declarations & company policy

Sep 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1151-ITAT-2025(DEL)
  • Tax Payer : Mankind Pharma Ltd. (earlier known as M/s Magnet Labs Pvt. Ltd.)
Income tax Appellate Tribunal

ITAT: Remands matter to verify Assessee's stay in India for determining residential status as "RNOR"

Sep 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1149-ITAT-2025(Mum)
  • Tax Payer : Rima Jayant Shah
Income tax Appellate Tribunal

ITAT: ULIP redemption proceeds taxable as capital gains, not other sources; Sec. 10(10D) provisos inapplicable for AY 2017-18

Sep 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1148-ITAT-2025(Mum)
  • Tax Payer : Selina N. Sheth
High Court

HC: Sets aside final assessment order & revives matter before DRP to adjudicate objections on merits

Sep 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1147-HC-2025(BOM)
  • Tax Payer : Vibhavari Bharat Bhatt
Income tax Appellate Tribunal

ITAT: Allows cost of improvement incurred 17-years ago basis affidavits, despite lack of supporting evidence

Sep 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1145-ITAT-2025(Bang)
  • Tax Payer : Hari Mohan
Income tax Appellate Tribunal

ITAT: Deletes Sec. 40(a)(i) disallowance for non-deduction of TDS, as payment for business support services not FTS

Sep 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1144-ITAT-2025(HYD)
  • Tax Payer : ADP Private Limited
Income tax Appellate Tribunal

ITAT: Quashes assessment order passed in non-existing entity's name post amalgamation with Bank of Baroda, bad in law

Sep 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1143-ITAT-2025(Mum)
  • Tax Payer : Bank of Baroda (“e-Vijaya Bank”)
Income tax Appellate Tribunal

ITAT: Amount held in current a/c considered ‘classified and proper investment’, eligible for exemption u/s 11

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1142-ITAT-2025(DEL)
  • Tax Payer : Gangarani Balika Vidhyalya
Income tax Appellate Tribunal

ITAT: Receipts from supply of End-User Licenses not taxable as Royalty under Article 12(3) of India-US DTAA

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1141-ITAT-2025(Mum)
  • Tax Payer : Trans Union LLC
Income tax Appellate Tribunal

ITAT: Deletes disallowance of entire purchases given genuineness explained with plausible evidence

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1135-ITAT-2025(DEL)
  • Tax Payer : Spectra Televentures Pvt.Ltd
Income tax Appellate Tribunal

ITAT: Reduces penalty citing AO’s omission to adhere to statutory framework u/s 271(1)(b)

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1123-ITAT-2025(Ahd)
  • Tax Payer : Harshadkumar Bhogilal Raval
Income tax Appellate Tribunal

ITAT: Quashes CIT(E) order denying approval u/s 80G(5)(iii) sans violation; Relies on Neel Gagan

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1118-ITAT-2025(DEL)
  • Tax Payer : Saraswati Memorial Trust
Income tax Appellate Tribunal

ITAT: Restricts Sec. 69C addition on bogus purchases to 3%, basis order in earlier AYs

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1117-ITAT-2025(Mum)
  • Tax Payer : KDM Impex
Income tax Appellate Tribunal

ITAT: Vague satisfaction note lacking precision, vitiates assessment u/s 153C

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1140-ITAT-2025(DEL)
  • Tax Payer : Olympus Realtors (P) Ltd
High Court

HC: Loss set-off claim cannot be denied over technicalities, rules genuine hardship justifies delay in return filing

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1139-HC-2025(GUJ)
  • Tax Payer : Manish Popatbhai Jiwani HUF
High Court

HC: Quashes reassessment proceedings, no link between cash deposit during demonetization & escaped income

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1138-HC-2025(GUJ)
  • Tax Payer : Ashapura Transport Co
High Court

HC: Quashes addition u/s 69A, criticizes AO for guesswork in demonetization cash deposit case

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1137-HC-2025(CHAT)
  • Tax Payer : Nanakchand Agrawal
Income tax Appellate Tribunal

ITAT: Allows carry forward of long-term capital loss on post-2017 share sale u/s 74; Clarifies DTAA & loss carry forward rules

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1136-ITAT-2025(Mum)
  • Tax Payer : Atyant Capital India Fund - I