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Rulings ( 14232 results )

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Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 order against Sr. Adv. Mukul Rohatgi; Holds revision must be based on material, not mere “different view”

Feb 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-186-ITAT-2026(DEL)
  • Tax Payer : Mukul Rohatgi
Income tax Appellate Tribunal

ITAT: Deletes Sec.68 addition; Alleged unexplained credit is income already offered to tax & not liability

Feb 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-185-ITAT-2026(DEL)
  • Tax Payer : Fairdeal Information Technology Private Limited
Income tax Appellate Tribunal

ITAT: Statutory audit requirement u/s 44AB is mandatory despite exempt income where turnover exceeds threshold

Feb 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-184-ITAT-2026(Kol)
  • Tax Payer : Jalpaiguri Zilla Regulated Market Committee
High Court

HC: Failure to comply with VsV 2020, automatically revives revision proceedings; Holds Assessee eligible for VsV 2024 benefit

Feb 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-183-HC-2026(J & K)
  • Tax Payer : Vidya Sagar Sharma
Income tax Appellate Tribunal

ITAT: Procedural compliance are "handmaids of justice"; Rules delayed submission of TRC/Form 10F curable defect

Feb 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-181-ITAT-2026(HYD)
  • Tax Payer : Thogarchedu Subha Sri
Income tax Appellate Tribunal

ITAT: Interest on FDRs taxable as IoS; Cites funds not borrowed for earning interest income but for construction

Feb 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-180-ITAT-2026(DEL)
  • Tax Payer : Max Square Ltd
Income tax Appellate Tribunal

ITAT: Confirms addition citing Assessee’s inability to establish identity, credit worthiness & genuineness of transactions

Feb 16, 2026
  • In Favour of Revenue
  • Citation Number : TS-179-ITAT-2026(DEL)
  • Tax Payer : Park View Automotives P. Ltd
Income tax Appellate Tribunal

ITAT: Rejects Union Bank's 'corporate restructuring' as ground for inordinate delay in instituting appeal u/s 253(3)

Feb 16, 2026
  • In Favour of Revenue
  • Citation Number : TS-178-ITAT-2026(PAN)
  • Tax Payer : Union Bank of India [erstwhile Corporation Bank]
Income tax Appellate Tribunal

ITAT: Quantum of agricultural income irrelevant; Upholds Sec. 54B claim basis consistent agricultural use of land

Feb 16, 2026
  • In Favour of Revenue
  • Citation Number : TS-177-ITAT-2026(DEL)
  • Tax Payer : Bhupinder Singh Bhalla
Income tax Appellate Tribunal

ITAT: Directs CIT(A) to re-adjudicate addition basis SEBI findings in share price manipulation case

Feb 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-176-ITAT-2026(Mum)
  • Tax Payer : Anirudh Daga
Income tax Appellate Tribunal

ITAT: Cancellation of trust registration basis mere suspicion, not in conformity with Sec. 12AB(4); Restores registration u/s 12A

Feb 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-175-ITAT-2026(CHANDI)
  • Tax Payer : Maharaja Jagat Singh Medical Relief Society
High Court

HC: Sec. 40(a)(i) disallowance unsustainable on unclaimed external development charges paid to HUDA

Feb 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-161-HC-2026(DEL)
  • Tax Payer : Bharti Land Limited
High Court

HC: Registration u/s 12A rendered infructuous due to subsequent registration u/s 12AB & its reversal; Question of ‘education’ left open

Feb 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-168-HC-2026(MAD)
  • Tax Payer : Sri Mariamman Educational
High Court

HC: Upholds addition on bank stock statement as Assessee failed to disprove authenticity despite cross examination opportunity

Feb 14, 2026
  • In Favour of Revenue
  • Citation Number : TS-166-HC-2026(P & H)
  • Tax Payer : Loomba Manufacturing Syndicate Ludhiana
Income tax Appellate Tribunal

ITAT: Dismisses MA on review of remand directions in slump sale case; No rectification invocable for reconsideration of merits

Feb 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-174-ITAT-2026(Mum)
  • Tax Payer : Sodexo Facilities Management Services India Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 153A addition solely based on undated & uncorroborated loose sheets; Relies on Common Cause ruling

Feb 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-173-ITAT-2026(DEL)
  • Tax Payer : Shri Dheeraj Chaudhary
High Court

HC: Slams Revenue’s approach rendering Sec. 197 as ‘waste piece of paper’; Orders Nil-certificate issuance

Feb 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-171-HC-2026(DEL)
  • Tax Payer : Aecom Intercontinental Holdings Uk Ltd
High Court

HC: Re-assessment basis 'audit objection' unsustainable; Letter of law prevails over huge stakes

Feb 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-172-HC-2026(DEL)
  • Tax Payer : NTPC Ltd.
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 69 as source of expenditure duly explained & recorded in books

Feb 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-170-ITAT-2026(DEL)
  • Tax Payer : Ritu Bhandula
Income tax Appellate Tribunal

ITAT: Mere reliance on RP report filed before NCLT insufficient to establish misappropriation; Deletes Sec. 69A addition

Feb 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-169-ITAT-2026(DEL)
  • Tax Payer : Uday Kumar