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Rulings ( 14232 results )

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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
Income tax Appellate Tribunal

ITAT: Quashes reassessment sans live link between information & AO's belief of income escapement

Feb 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-198-ITAT-2026(DEL)
  • Tax Payer : JHS Svendgaard Laboratories Ltd
Income tax Appellate Tribunal

ITAT: Condones 1835-days’ delay caused due to confusion over identical assessment, rectification orders

Feb 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-197-ITAT-2026(Bang)
  • Tax Payer : Adaragunchi Mahila Co-operative Credit Society Limited
Income tax Appellate Tribunal

ITAT: Protective addition u/s 69 not sustainable wherein substantive addition deleted on merits

Feb 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-191-ITAT-2026(Mum)
  • Tax Payer : Dhiraj Solanki
Income tax Appellate Tribunal

ITAT: Jointly owned house doesn’t bar Sec. 54F exemption, proviso not applicable to co-owner

Feb 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-196-ITAT-2026(Kol)
  • Tax Payer : Saroj Goenka
Income tax Appellate Tribunal

ITAT: Sec. 80P deduction allowable from gross total income, not restricted to income under PGBP

Feb 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-190-ITAT-2026(Bang)
  • Tax Payer : Karnataka Telecom Department Employees Co-operative Society Limited
High Court

HC: Rules demand notice u/s 156 invalid without prior recourse to Sec. 147; Quashes Rs. 5 Cr demand

Feb 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-195-HC-2026(GUJ)
  • Tax Payer : Zydus Infrastructure Private Limited
Income tax Appellate Tribunal

ITAT: Denies depreciation on fictitious goodwill in related party amalgamation; Buy-back a DDT evasion tool

Feb 18, 2026
  • In Favour of Revenue
  • Citation Number : TS-194-ITAT-2026(PUN)
  • Tax Payer : Aptara Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Grants exemption u/s 54 as possession of new property taken within 2 years from sale of original asset

Feb 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-193-ITAT-2026(Mum)
  • Tax Payer : Prakash Devidas
High Court

HC: AO lacks power to deny Sec 244A interest; Grants interest on TDS refund to HCL Infotech

Feb 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-192-HC-2026(DEL)
  • Tax Payer : HCL Infotech Pvt Ltd
Income tax Appellate Tribunal

ITAT: Mere acceptance of SBN during demonetisation period, not unexplained income; Deletes addition u/s 68

Feb 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-189-ITAT-2026(Ahd)
  • Tax Payer : Chikhodara Sewa Sahakari Mandali Ltd
Income tax Appellate Tribunal

ITAT: Condemns AO/CIT(A) for unreasoned findings & mechanical approach; Deletes addition u/s 69A lacking evidence

Feb 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-188-ITAT-2026(Ahd)
  • Tax Payer : Nirman
Income tax Appellate Tribunal

ITAT: No addition u/s 68 in firm's hand where capital infusion validated through banking channels

Feb 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-187-ITAT-2026(DEL)
  • Tax Payer : Shiva And Shiva