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Rulings ( 13402 results )

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Income tax Appellate Tribunal

ITAT: Quashes revision qua unexplained share application money; AO’s view plausible basis due inquiry

Aug 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1132-ITAT-2025(DEL)
  • Tax Payer : Surya Roshni Limited
Income tax Appellate Tribunal

ITAT: Leased aircraft at exclusive disposal of lessee, no PE under India-Ireland DTAA; Follows Sky high ruling

Aug 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1126-ITAT-2025(Mum)
  • Tax Payer : Sunflower Aircraft Leasing Limited
Income tax Appellate Tribunal

ITAT: Quashes reassessment sans mandatory procedure u/s 148A; Dispatch date sine qua non for issuance u/s 148

Aug 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1131-ITAT-2025(DEL)
  • Tax Payer : RBA Buildtech Pvt. Ltd.
High Court

HC: Allows unconditional grant of stay, Tribunal orders binding on Revenue, directs expeditious disposal

Aug 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1125-HC-2025(BOM)
  • Tax Payer : Supremus Lower Parel Premises Pvt. Ltd
High Court

HC: Upholds assessment u/s 147 on evaluation of ‘surviving period’ following coordinate bench directions in Kanwaljeet Kaur

Aug 30, 2025
  • In Favour of Revenue
  • Citation Number : TS-1134-HC-2025(DEL)
  • Tax Payer : Meena Chawla
Income tax Appellate Tribunal

ITAT: Faults Revenue for misunderstanding guidance note on AS-9; Rejects percentage completion method application

Aug 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1130-ITAT-2025(Ahd)
  • Tax Payer : Ambrosia Realty
Income tax Appellate Tribunal

ITAT: Third Member quashes reassessment due to Revenue's failure to prove service of notice

Aug 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1129-ITAT-2025(DEL)
  • Tax Payer : Highvista Buildcon P. Ltd
Income tax Appellate Tribunal

ITAT: Management & consultancy services, sans satisfaction of ‘make available’ clause, not FTS under India-Singapore DTAA

Aug 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1128-ITAT-2025(DEL)
  • Tax Payer : Keller Asia Pacific Ltd
Income tax Appellate Tribunal

ITAT: Incidental incomes part of business profits; Infosys eligible for deduction u/s 10AA

Aug 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1127-ITAT-2025(Bang)
  • Tax Payer : Infosys Limited
Supreme Court

SC: Quashes tax prosecution launched in defiance of CBDT circular; Imposes costs

Aug 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1124-SC-2025
  • Tax Payer : Vijay Krishnaswami
Income tax Appellate Tribunal

ITAT: Allows indexed cost of improvement, despite cash payment & lack of bank records for expenditure

Aug 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1122-ITAT-2025(Ahd)
  • Tax Payer : Dilip Mohandas Devani
Income tax Appellate Tribunal

ITAT: Original order ‘set aside’ u/s 264 sans any directions to Revenue, fresh assessment legally impermissable

Aug 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1121-ITAT-2025(Bang)
  • Tax Payer : Changappa Pemmaiah Biddamada
Income tax Appellate Tribunal

ITAT: Confirms addition of commission income against CA providing accommodation entries for bogus LTCG

Aug 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1120-ITAT-2025(DEL)
  • Tax Payer : Deepak Batra
Income tax Appellate Tribunal

ITAT: Maintenance support & other services' payments inextricably linked to software sale, hence not FTS

Aug 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1119-ITAT-2025(DEL)
  • Tax Payer : Veritas Storage [Singapore] Pte Ltd
Supreme Court

SC: Even Rajeev Bansal ratio fails to rescue Revenue's hopelessly delayed SLP

Aug 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1116-SC-2025
  • Tax Payer : Elan Capital Advisors Private Limited
Income tax Appellate Tribunal

ITAT: Rejects CIT(A)'s bifurcation exercise, absent such provision u/s 10AA; Allows full exemption

Aug 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1115-ITAT-2025(DEL)
  • Tax Payer : Orient International
Income tax Appellate Tribunal

ITAT: Despite new flat purchase significantly pre-dating old flat sale, allows Sec. 54 exemption

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1114-ITAT-2025(Mum)
  • Tax Payer : Payal Kishore Kulchandani
High Court

HC: Interest on FDs directly linked to business, eligible for Sec. 80IA deduction; Sets aside ITAT order

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1113-HC-2025(BOM)
  • Tax Payer : Gateway Terminals India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Third Member quashes assessment, absent valid transfer order & Sec.143(2) notice by JAO

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1112-ITAT-2025(DEL)
  • Tax Payer : Kusum Dube
Income tax Appellate Tribunal

ITAT: No TDS on foreign remittance for services rendered outside India; Deletes addition u/s 40(a)(i)

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1111-ITAT-2025(Mum)
  • Tax Payer : Manisha Kiran Temkar