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Rulings ( 14224 results )

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Income tax Appellate Tribunal

ITAT: ITAT: Rules contractual ventures for government projects lack charitable intent; Upholds denial of exemption u/s 11

Feb 23, 2026
  • In Favour of Revenue
  • Citation Number : TS-218-ITAT-2026(SUR)
  • Tax Payer : Abhyuththan Gram Vikas Mandal
High Court

HC: HC: Rules Sec. 12A(2) empowers retrospective registration following omission of Sec 10(20A); Confirms Sec. 12A benefit to HMDA

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-217-HC-2026(TEL)
  • Tax Payer : Hyderabad Metropolitan Development Authority
High Court

HC: HC: Scrutiny guidelines are internal departmental matter; Rejects challenge to Sec. 143(2) notice sans 'vendetta'

Feb 23, 2026
  • In Favour of Revenue
  • Citation Number : TS-216-HC-2026(DEL)
  • Tax Payer : Bharat Bansal
Income tax Appellate Tribunal

ITAT: ITAT: Reassessment based on mechanical sanction u/s 151 unsustainable; Relies on Lakhmani judgment

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-199-ITAT-2026(Kol)
  • Tax Payer : Kippy Engineering Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Trust’s activity genuineness solely relevant for Sec.12AB registration, not quantum of expenditure or creditworthiness of donors

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-215-ITAT-2026(Bang)
  • Tax Payer : Raya Naik Memorial Gowshala Trust
High Court

HC: HC: Delayed Form 67 cannot defeat foreign tax credit claim; PCIT empowered to condone delay u/s 264

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-214-HC-2026(DEL)
  • Tax Payer : REAL TIME DATA SERVICES PRIVATE LIMITED
High Court

HC: HC: Sets-aside 15% TDS certificate as receipts not taxable in India; Directs automatic NIL certificates for subsequent years

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-182-HC-2026(DEL)
  • Tax Payer : Financial and Risk Organisation Limited
High Court

HC: HC: Rules interim Court deposits are not taxable until final crystallization; Quashes assessment order

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-213-HC-2026(TEL)
  • Tax Payer : G.H.Reddy & Associates (Construction) Pvt. Ltd.
High Court

HC: HC: Quashes reassessment proceedings being contrary to notified mandatory procedure u/s 151A; Follows Hexaware

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-212-HC-2026(BOM)
  • Tax Payer : Vibhavari Bharat Bhatt
High Court

HC: HC: System glitches no excuse for inaction; Directs Revenue to grant long-pending FBT refunds

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-211-HC-2026(BOM)
  • Tax Payer : Lintas India Pvt. Ltd.
Supreme Court

SC: SC: Imposes Rs. 50,000 cost on Revenue for 620 days SLP filing delay

Feb 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-210-SC-2026
  • Tax Payer : Ess Distribution (Mauritius) S.N.C.E.T Compagnie
Income tax Appellate Tribunal

ITAT: ITAT: Active Sec. 12AA registration protects Assessee despite missing approval details in ROI; Restores exemption claim

Feb 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-209-ITAT-2026(DEL)
  • Tax Payer : Institute of Rehabilitation
Income tax Appellate Tribunal

ITAT: ITAT: Rules entire purchases cannot be bogus if sales are undisputed; Restricts Sec.69C addition to 5%

Feb 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-208-ITAT-2026(DEL)
  • Tax Payer : The Silk Factory
Income tax Appellate Tribunal

ITAT: ITAT: Non-consideration of binding judicial precedent constitutes as “mistake apparent on record”, rectifiable u/s 254(2)

Feb 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-207-ITAT-2026(DEL)
  • Tax Payer : Tigre SAS liquors India Pvt. Ltd
High Court

HC: HC: No relief u/s 158BA without evidence of undisclosed income; Validates assessment order u/s 143(3)

Feb 20, 2026
  • In Favour of Revenue
  • Citation Number : TS-205-HC-2026(ORI)
  • Tax Payer : Saroj Kumar Sahoo
Income tax Appellate Tribunal

ITAT: Holds a co-developer approved u/s 3(12) of SEZ Act, eligible for deduction u/s 80-IAB

Feb 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-204-ITAT-2026(Mum)
  • Tax Payer : Ascendas Panvel FTWZ Private Limited
Income tax Appellate Tribunal

ITAT: Rejects mechanical reliance on computerized processing u/s 143(1) for rectification proceedings u/s 154; Remands matter

Feb 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-202-ITAT-2026(LKW)
  • Tax Payer : Balaji Educational Welfare Society
Income tax Appellate Tribunal

ITAT: Deletes arbitrary expenditure disallowance; Cites purpose of expenditure, not actual income, governs Sec. 57(iii)

Feb 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-203-ITAT-2026(DEL)
  • Tax Payer : Intazamiya Kameti
High Court

HC: Contractual payments trigger Sec. 194C TDS; Upholds Sec.40(a)(ia) disallowance on non-genuine reimbursements

Feb 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-201-HC-2026(CAL)
  • Tax Payer : Deys Medical (U.P.) Private Limited
Income tax Appellate Tribunal

ITAT: Remuneration to Indian Rugby Union CEO commensurate with experience & additional responsibilities, not excessive u/s 13(1)(c)

Feb 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-200-ITAT-2026(Mum)
  • Tax Payer : Indian Rugby Football Union