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Rulings ( 14232 results )

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High Court

HC: Denial of Sec. 11 exemption for minor Form-10B delay causes genuine hardship; Condones delay & quashes order

Feb 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-167-HC-2026(BOM)
  • Tax Payer : Dawat E Islami Hind
Income tax Appellate Tribunal

ITAT: No Sec. 14A disallowance where no exempt income earned; Allows withdrawal of suo motu disallowance

Feb 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-165-ITAT-2026(Mum)
  • Tax Payer : The Shri Hari Trust
Income tax Appellate Tribunal

ITAT: ITAT: In controversial Buckeye Trust case, ITAT upholds PCIT's revisionary order

Feb 12, 2026
  • In Favour of Revenue
  • Citation Number : TS-164-ITAT-2026(Bang)
  • Tax Payer : Buckeye Trust
Income tax Appellate Tribunal

ITAT: Sec. 144 assessment by non-jurisdictional AO void ab initio sans valid transfer u/s 127

Feb 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-163-ITAT-2026(CHNY)
  • Tax Payer : Haneef Akbar Basha
Income tax Appellate Tribunal

ITAT: ITAT: “Wisely crafted reasoning” mere pretense, quashes reassessment for lack of application of mind

Feb 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-162-ITAT-2026(Ahd)
  • Tax Payer : Hasmukh Ugarchand Gadhecha
Income tax Appellate Tribunal

ITAT: CIT (A)'s lifting of facts/figures from another case, glaring non-application of mind; Remits matter

Feb 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-159-ITAT-2026(Mum)
  • Tax Payer : Novartis India Ltd
High Court

HC: HC: Revenue obliged to consider last modified return u/s 170A; Quashes post-assessment scrutiny notices

Feb 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-158-HC-2026(BOM)
  • Tax Payer : Bajaj Electricals Limited
Income tax Appellate Tribunal

ITAT: ITAT: Despite salary credit in NRE account, affirms non-taxability for services rendered outside India

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-157-ITAT-2026(Ahd)
  • Tax Payer : Kaushal Ganpatbhai Patel
Income tax Appellate Tribunal

ITAT: Sec. 263 order not sustainable where AO made due enquiry and took plausible view

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-156-ITAT-2026(Bang)
  • Tax Payer : BSNL Employees Co-operative Credit Society Limited
Income tax Appellate Tribunal

ITAT: Reduces Sec. 271AAB penalty to 30% citing lapses in search officer’s questioning

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-155-ITAT-2026(Kol)
  • Tax Payer : Anurag Kyal
Income tax Appellate Tribunal

ITAT: Quashes assessment for non-service of order and notice, cites clear miscarriage of justice

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-154-ITAT-2026(DEL)
  • Tax Payer : Zeliant Corp
High Court

HC: HC: HC: Service charges not FTS sans satisfaction of ‘make available’ clause; Assessee not in default u/s 201/201(1A)

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-153-HC-2026(GUJ)
  • Tax Payer : Solvay Specialities India Private Ltd
Income tax Appellate Tribunal

ITAT: Invoking Sec.13(2)(e) basis conjecture, untenable, as individual shareholding doesn’t exceed 20%

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-152-ITAT-2026(DEL)
  • Tax Payer : Jan Kalyan Samiti
Income tax Appellate Tribunal

ITAT: ITAT: No DAPE under Article 5(5) of India-Germany DTAA as Indian branch have no involvement in direct business

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-151-ITAT-2026(Mum)
  • Tax Payer : General Reinsurance AG
High Court

HC: HC: Tribunal alone can direct production of additional evidence, not 'matter of right' under Rule 29

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-150-HC-2026(TEL)
  • Tax Payer : Nuziveedu Seeds Ltd
High Court

HC: Directs lower TDS certificate basis FAR analysis & non-India point of sale for Travelport

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-149-HC-2026(DEL)
  • Tax Payer : Travelport International Operations Limited
High Court

HC: No TDS u/s 40(a)(i) as no expertise/know-how transferred while rendering services; No taxability under DTAA

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-148-HC-2026(MAD)
  • Tax Payer : TVS Motor Company Ltd.
High Court

HC: HC: Sec. 275(1)(a) governs penalty limitation when linked to appellate proceedings; Upholds penalty against Thalapathy Vijay

Feb 09, 2026
  • In Favour of Revenue
  • Citation Number : TS-147-HC-2026(MAD)
  • Tax Payer : Chandrasekaran Joseph Vijay
Income tax Appellate Tribunal

ITAT: Digital records in faceless regime highlight absence of AO’s verification, justifies PCIT’s Sec. 263 invocation

Feb 09, 2026
  • In Favour of Revenue
  • Citation Number : TS-146-ITAT-2026(Bang)
  • Tax Payer : Cisco Systems (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sixth proviso to Sec. 32(1)(ii) inapplicable as no succession of business u/s 170; Allows depreciation

Feb 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-145-ITAT-2026(Bang)
  • Tax Payer : Edgeverve Systems Limited