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Rulings ( 13203 results )

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Income tax Appellate Tribunal

ITAT: Assessee eligible for Sec. 80JJAA deduction since Form-10DA filed late but during assessment

Jul 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-895-ITAT-2025(Bang)
  • Tax Payer : IIFL Samasta Finance Limited
Income tax Appellate Tribunal

ITAT: Quashes revision qua deduction u/s 80G as AO’s view was plausible & based on due inquiry

Jul 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-892-ITAT-2025(Mum)
  • Tax Payer : Livlong Insurance Brokers Limited
Income tax Appellate Tribunal

ITAT: Deletes penalty u/s 271(1)(c) on disallowed interest claimed under OTS, basis bona fide claim

Jul 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-891-ITAT-2025(Ahd)
  • Tax Payer : Charotar Gas Sahkari Mandali Ltd
Income tax Appellate Tribunal

ITAT: AO to recompute Sec. 14A disallowance only towards investments yielding exempt income

Jul 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-883-ITAT-2025(Mum)
  • Tax Payer : Dai-ichi Karkaria Limited
Income tax Appellate Tribunal

ITAT: Estate of deceased assessable as ‘individual’ not ‘AOP’ despite multiple Will executors

Jul 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-906-ITAT-2025(Mum)
  • Tax Payer : Estate of Satibai Tahilram Chellaram
High Court

HC: No time bar for compounding offences, strikes down CBDT's guideline; Directs reconsideration

Jul 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-905-HC-2025(MAD)
  • Tax Payer : Moorthy Elumalai
High Court

HC: SC decision no ground for invoking Sec. 254(2), no mistake apparent in ITAT's original order

Jul 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-902-HC-2025(BOM)
  • Tax Payer : Prakash D. Koli
High Court

HC: Insurance claim on dead horses is capital receipt; Rejects Revenue's attempt to invoke Sec. 41(1)

Jul 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-900-HC-2025(BOM)
  • Tax Payer : Poonawalla Estate Stud & Agricultural Farm
High Court

HC: Violation of 'Audi Alteram Partem' as notice u/s 148 issued on incorrect email address

Jul 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-899-HC-2025(GUJ)
  • Tax Payer : Shraddha Developers
High Court

HC: Provision for doubtful debts/advances not a ‘reserve’ or liability u/s 115JA for AY 1997-98

Jul 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-896-HC-2025(BOM)
  • Tax Payer : M.J. Exports Private Limited
High Court

HC: Rejects retrospective application of Sec. 50C proviso; Dismisses Revenue's appeal

Jul 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-884-HC-2025(DEL)
  • Tax Payer : Thomson Press (India) Ltd
High Court

HC: Sec 153A provisions apply only where incriminating material exists; Dismisses Revenue' appeal

Jul 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-886-HC-2025(CAL)
  • Tax Payer : Cygnus Equipments & Rentals Pvt. Ltd
High Court

HC: Sets aside Sec. 148A(d) order as passed beyond the scope of Sec. 148A(b) notice

Jul 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-888-HC-2025(DEL)
  • Tax Payer : Independent News Service Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows software development & maintenance charges, finding transaction genuine, at arm’s length

Jul 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-894-ITAT-2025(CHNY)
  • Tax Payer : Karunya Educational and Research Trust
High Court

HC: Condones delay in filing Form 10B given Assessee’s hardship of not claiming Sec.11 exemption

Jul 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-893-HC-2025(BOM)
  • Tax Payer : Mirae Asset Foundation
Income tax Appellate Tribunal

ITAT: PCIT cannot replace AO’s possible view with his own and remand matter; Quashes revision

Jul 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-890-ITAT-2025(DEL)
  • Tax Payer : Imperial Housing Ventures Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Directs exclusion of FPS/SHIS incentives from revenue & book profits for MAT

Jul 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-889-ITAT-2025(DEL)
  • Tax Payer : Jindal Saw Ltd
Income tax Appellate Tribunal

ITAT: Upholds business loss set-off against capital gains, calls it 'perfect tax planning'

Jul 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-887-ITAT-2025(Mum)
  • Tax Payer : Priya Kapil Todarwal
Income tax Appellate Tribunal

ITAT: Reassessment notice received after prescribed time-limit u/s 149(1)(b), valid, by applying Sec. 292BB

Jul 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-885-ITAT-2025(DEL)
  • Tax Payer : Varun Gupta
Income tax Appellate Tribunal

ITAT: Rules renting EV's for charitable purposes not commercial, grants Sec. 12A/80G benefit

Jul 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-882-ITAT-2025(DEL)
  • Tax Payer : Rasha Welfare Foundation