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Rulings ( 13203 results )

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Income tax Appellate Tribunal

ITAT: Condoning delay mechanically against very spirit of law, ‘sufficient/ reasonable cause’ imperative

Jul 07, 2025
  • In Favour of Revenue
  • Citation Number : TS-881-ITAT-2025(Mum)
  • Tax Payer : Aditya Sapru
High Court

HC: Rejection of Assessee’s books u/s 145(3), unjustified, sans any discrepancy/infirmity noted by Revenue

Jul 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-879-HC-2025(CHAT)
  • Tax Payer : Sunil Kumar Agrawal
High Court

HC: Confirms extended deadline for settlement applications; Allows Assessee to approach Interim Board

Jul 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-878-HC-2025(KER)
  • Tax Payer : Thomas Joseph
Income tax Appellate Tribunal

ITAT: Kia Corporation’s guarantee fees falls under Article 22, not taxable in India

Jul 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-877-ITAT-2025(Bang)
  • Tax Payer : KIA Corporation
High Court

HC: Proceedings initiated due to ‘mere change of opinion’, invalid; Quashes notice u/s 148

Jul 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-875-HC-2025(KER)
  • Tax Payer : SI PROPERTY(KERALA)PVT. LTD
Income tax Appellate Tribunal

ITAT: Condones delay by Nephrourology Institute due to Professional ill-advice; Rejects CIT(A) negligent approach

Jul 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-874-ITAT-2025(Bang)
  • Tax Payer : Institute of Nephrourology
Income tax Appellate Tribunal

ITAT: Reinsurance premium to Irish entity not taxable in India sans PE; Follows earlier order

Jul 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-873-ITAT-2025(Mum)
  • Tax Payer : RGA International Reinsurance Company Limited
High Court

HC: Service upon CA sans Assessee’s knowledge not sufficient service u/s 254; Condones delay of 2900 days

Jul 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-872-HC-2025(BOM)
  • Tax Payer : Neelam Ajit Phatarpekar
Income tax Appellate Tribunal

ITAT: Allows Sec. 80IA deduction despite belated Form 10CCB filing, form submission directory not mandatory

Jul 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-871-ITAT-2025(ASR)
  • Tax Payer : Universal Biomass Energy Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition on penny stock gains, disproves AO’s allegation of share price rigging

Jul 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-876-ITAT-2025(Mum)
  • Tax Payer : Nayan Bipinchandra Shah
High Court

HC: Hypertechnical approach cannot be ground for assumption of jurisdiction to reopen assessment

Jul 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-870-HC-2025(GUJ)
  • Tax Payer : Lata Kamalbhai Shah Lh Of Late Kamalbhai Ramniklal Shah & Anr
Income tax Appellate Tribunal

ITAT: Upholds TDS default against SBI vis-a-vis foreign travel LTC claims

Jul 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-869-ITAT-2025(CHNY)
  • Tax Payer : State Bank of India
Income tax Appellate Tribunal

ITAT: Rejects DVO’s valuation, directs re-valuation considering property restrictions & distress sale

Jul 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-868-ITAT-2025(Mum)
  • Tax Payer : Gaurav Rajesh Desai
High Court

HC: Payments to parent company in usual course of business not ‘Deemed Dividend’ u/s 2(22)(e) or advances

Jul 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-866-HC-2025(TEL)
  • Tax Payer : Prasad Film Laboratories Pvt. Ltd
High Court

HC: Condones delay in e-verifying Form 10B given genuine hardship & prejudice caused to Kotak Foundation

Jul 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-860-HC-2025(BOM)
  • Tax Payer : Kotak Family Foundation
High Court

HC: Quashes the notices issued u/s. 148A(b) & 148 as invalid, following Rajeev Bansal

Jul 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-857-HC-2025(GUJ)
  • Tax Payer : Saroj Predhiman Kaw
High Court

HC: Quashes assessment order; Directs Faceless Assessment Authority to comply with SOP

Jul 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-853-HC-2025(GUJ)
  • Tax Payer : Hiraben Pragjibhai Tala
High Court

HC: Applies 'purpose test'; State subsidy to RIL an industrialization incentive, hence capital receipt

Jul 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-865-HC-2025(BOM)
  • Tax Payer : Bajaj Auto Limited
High Court

HC: Holds BPCL’s reassessment basis 'bald assertion' unsustainable, given change of opinion by AO

Jul 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-864-HC-2025(BOM)
  • Tax Payer : Bharat Petroleum Corporation Ltd.
Income tax Appellate Tribunal

ITAT: Deletes Sec. 40(a)(ia) disallowance as interest expenditure not claimed under presumptive taxation

Jul 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-863-ITAT-2025(Ahd)
  • Tax Payer : Rushabh Rameshbhai Prajapati