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Income tax Appellate Tribunal

ITAT: Deletes addition of alleged loan given documents seized during search didn’t mention Assessee

Mar 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-178-ITAT-2025(Mum)
  • Tax Payer : Mahesh Narayan Joglekar
Income tax Appellate Tribunal

ITAT: Deemed rental-income on unsold inventory of flats taxable as ‘income from house property’

Mar 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-177-ITAT-2025(Mum)
  • Tax Payer : Sabarmati Capital One Limited
Supreme Court

SC: Dismisses Revenue SLP on reassessments initiated based on Shah Commission Report qua illegal mining

Mar 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-180-SC-2025
  • Tax Payer : Venture Real Estate & Anr
Income tax Appellate Tribunal

ITAT: Penalty proceedings u/s 270A ‘invalid’ when AO’s satisfaction not recorded & communicated

Mar 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-173-ITAT-2025(DEL)
  • Tax Payer : Bishamber Dayal
Supreme Court

SC: Affirms HC decision holding AO’s satisfaction note not required with reassessment notice

Mar 06, 2025
  • In Favour of Revenue
  • Citation Number : TS-172-SC-2025
  • Tax Payer : Rameshkumar Tulidas Kaneriya
Income tax Appellate Tribunal

ITAT: Interest income earned from savings bank-account eligible for deduction u/s 80P(2)(a)(i), deletes disallowance

Mar 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-174-ITAT-2025(Kol)
  • Tax Payer : Gobindapur Panchpota Samabay
Income tax Appellate Tribunal

ITAT: Quashes reassessment proceedings against Shah Rukh Khan absent failure to disclose material facts ‘fully and truly’

Mar 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-171-ITAT-2025(Mum)
  • Tax Payer : Shah Rukh khan
Income tax Appellate Tribunal

ITAT: Freight income paid to foreign cos. at time of ‘break bulk’ taxable u/s 5, 7

Mar 05, 2025
  • In Favour of Revenue
  • Citation Number : TS-170-ITAT-2025(CHNY)
  • Tax Payer : OPG Power Generation Private Limited
High Court

HC: Quashes demand against employee for TDS non-deposit by employer Kingfisher Airlines

Mar 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-169-HC-2025(DEL)
  • Tax Payer : Latha Viswanathan
Income tax Appellate Tribunal

ITAT: Assessee entitled to new claim u/s 153A r.w.s 153C given abatement of original-assessment

Mar 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-168-ITAT-2025(CHNY)
  • Tax Payer : JSR Infra – Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: No proper satisfaction recorded u/s 14A r.w. Rule 8D; Deletes disallowance for NSE

Mar 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-167-ITAT-2025(Mum)
  • Tax Payer : National Stock Exchange of India Ltd
High Court

HC: Dismisses Assessee’s cross objection as not maintainable, second appeal u/s 260A; Refers Karnataka HC judgment

Mar 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-166-HC-2025(DEL)
  • Tax Payer : Nagar Dairy Pvt. Ltd
High Court

HC: Deliberate non-recovery from group co. a colourable device, rejects bad debts deduction

Mar 03, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-165-HC-2025(DEL)
  • Tax Payer : WGF Financial Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: No error in depreciation calculation, brought forward additional depreciation valid; Sets aside Sec.263 order

Mar 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-164-ITAT-2025(Ahd)
  • Tax Payer : Suzuki Motor Gujarat Pvt Ltd
Income tax Appellate Tribunal

ITAT: Mobilization advances incurred by JV are not receipts, as they were adjusted in subsequent AYs

Mar 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-162-ITAT-2025(DEL)
  • Tax Payer : TRG-JKS Joint Venture
Income tax Appellate Tribunal

ITAT: Sec. 68 addition justified, failure to establish creditworthiness of lenders; Remits back for denovo adjudication

Mar 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-157-ITAT-2025(DEL)
  • Tax Payer : Titan Projects Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 revision, Sec. 56(2)(viib) inapplicable to share issuance between holding & subsidiary

Mar 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-158-ITAT-2025(DEL)
  • Tax Payer : Oyo Hotels & Homes Pvt.Ltd
Income tax Appellate Tribunal

ITAT: Bad debt written-off allowable u/s 36(1)(vii) if provision added back to income; Violates double taxation principle

Mar 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-160-ITAT-2025(DEL)
  • Tax Payer : Thomson Press India Ltd
High Court

HC: Revenue not entitled to adjust refund against demand arising out of non-existent penalty order

Mar 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-161-HC-2025(BOM)
  • Tax Payer : Laqshya Media Limited
Income tax Appellate Tribunal

ITAT: Third party an independent consultant, provides similar services to others, no DAPE under DTAA

Feb 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-155-ITAT-2025(DEL)
  • Tax Payer : ESM Group Inc.