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Rulings ( 13402 results )

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High Court

HC: Quashes GAAR proceedings; Can't question timing of stock market transactions by investor

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1110-HC-2025(TEL)
  • Tax Payer : Anvida Bandi
Income tax Appellate Tribunal

ITAT: Sec. 87A rebate has no "special rate income exclusion"; Law unambiguously clear

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1108-ITAT-2025(CHNY)
  • Tax Payer : Venkatachalam Venkatraman
High Court

HC: Directs Revenue to consider Assessee's voluntary payment as part payment under IDS, 2016

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1107-HC-2025(GUJ)
  • Tax Payer : Vimalkumar Lallubhai Patel
Income tax Appellate Tribunal

ITAT: Capital gain on sale of asset received as gift from spouse, taxable in spouse’s hand, u/s 64(1)(iv)

Aug 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1106-ITAT-2025(Bang)
  • Tax Payer : Sushama Rajesh Rao
High Court

HC: No mandate to collect TCS on illegal mining compounding fees; Sets aside ITAT order

Aug 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1105-HC-2025(CHAT)
  • Tax Payer : Collector Mining
High Court

HC: "Liberty to act in accordance with law" not license to breach limitation; Quashes reopening

Aug 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1104-HC-2025(KAR)
  • Tax Payer : LTIMindtree Limited
Income tax Appellate Tribunal

ITAT: Sustains partial disallowance of expenses u/s 37 on purchase of gold coins gifted to individuals

Aug 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1103-ITAT-2025(Mum)
  • Tax Payer : Vinay Sanwarmal Nangalia
Income tax Appellate Tribunal

ITAT: Denies Sec. 80IA deduction not claimed in original/revised return but raised only before CIT(A)

Aug 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1102-ITAT-2025(DEL)
  • Tax Payer : BSC C&C Joint Venture
Income tax Appellate Tribunal

ITAT: Allows Sec. 80IC deduction despite revised return, audit report filed before assessment sufficient

Aug 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1099-ITAT-2025(DEL)
  • Tax Payer : Bhagwan Precision
Income tax Appellate Tribunal

ITAT: Assessment order passed in non-existent entity name incurable & non-est; Follows Maruti judgment

Aug 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1100-ITAT-2025(DEL)
  • Tax Payer : SoftwareONE India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 69A, accepts cash deposits as explained through withdrawals, matured FDs sans contrary evidence

Aug 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1096-ITAT-2025(CHNY)
  • Tax Payer : Kalai Vani Rajan
Income tax Appellate Tribunal

ITAT: Deletes Sec. 271D penalty basis unregistered sale deed sans proof of cash receipt in violation of Sec. 269SS

Aug 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1101-ITAT-2025(CHNY)
  • Tax Payer : Narayanaswamy
High Court

HC: Deletes Sec. 68 addition for post demonetization cash deposit; Accepts prior year withdrawals as valid source of cash deposits

Aug 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1098-HC-2025(DEL)
  • Tax Payer : Pancham Realcon P. Ltd.
Income tax Appellate Tribunal

ITAT: Multiple residential units on same floor qualify for Sec. 54 exemption; Follows Lata Goel

Aug 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-1095-ITAT-2025(DEL)
  • Tax Payer : Saroj Rani
Income tax Appellate Tribunal

ITAT: Acquisition of technical drawings falls within definition of ‘plant’, eligible for Sec. 32AC deduction

Aug 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-1094-ITAT-2025(CHNY)
  • Tax Payer : TVS Motor Company Limited
Income tax Appellate Tribunal

ITAT: Deletes disallowance u/s 40A(3), as cash payment for business exigencies falls under exceptions in Rule 6DD

Aug 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-1093-ITAT-2025(DEL)
  • Tax Payer : Sabha Chand
Income tax Appellate Tribunal

ITAT: Payments to non-resident foreign attorneys/law firms for ‘professional services’ not FTS u/s 9(1)(vii)

Aug 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-1092-ITAT-2025(DEL)
  • Tax Payer : Subramaniam Hariharan
Income tax Appellate Tribunal

ITAT: Upholds TVS Charities' 80G application, rejects Revenue's 'mutuality' & funds utilisation argument

Aug 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-1091-ITAT-2025(CHNY)
  • Tax Payer : TVS Charities
High Court

HC: Decides 'commencement of business' controversy, cites subsequent year findings to highlight ITAT's inconsistency

Aug 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-1090-HC-2025(BOM)
  • Tax Payer : Modi Business Centre Pvt. Ltd
Income tax Appellate Tribunal

ITAT: TOLA provisions cannot rescue assessment orders barred by limitation, allows Assessee's appeal

Aug 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-1089-ITAT-2025(CHNY)
  • Tax Payer : Althi Venkata Narendra Raju