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Rulings ( 13722 results )

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Income tax Appellate Tribunal

ITAT: Appeal decided on merits after refusing to condone delay in filing appeal, without jurisdiction

Oct 30, 2025
  • In Favour of Revenue
  • Citation Number : TS-1417-ITAT-2025(AGR)
  • Tax Payer : Suleman Khan
Income tax Appellate Tribunal

ITAT: Allows deduction to partner as business expenditure incurred wholly & exclusively for business purposes

Oct 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1416-ITAT-2025(DEL)
  • Tax Payer : Atul Kumar Gupta
Income tax Appellate Tribunal

ITAT: Exemption u/s 115JB not automatic, concession to sick company ceases when net worth turns positive

Oct 30, 2025
  • In Favour of Revenue
  • Citation Number : TS-1415-ITAT-2025(Mum)
  • Tax Payer : Supertex Industries Ltd
Income tax Appellate Tribunal

ITAT: Allows Rs. 169 Cr customer acquisition cost deduction to Tata Teleservices; Rules routine cost is revenue expenditure

Oct 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1414-ITAT-2025(DEL)
  • Tax Payer : Tata Teleservices Limited
Income tax Appellate Tribunal

ITAT: Use of technology doesn't make service technical in nature, not ‘FTS’ under India-Belgium DTAA

Oct 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1413-ITAT-2025(Mum)
  • Tax Payer : Solvay S. A.
High Court

HC: Quashes assessment for complete breach of natural justice & AO's blind reliance on AI results

Oct 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1400-HC-2025(BOM)
  • Tax Payer : KMG Wires Private Limited
High Court

HC: HC: Upholds disallowance of expenditure u/s 48(i) as no substantive evidence given by Assessee

Oct 29, 2025
  • In Favour of Revenue
  • Citation Number : TS-1408-HC-2025(TEL)
  • Tax Payer : Gulf Oil Corporation Ltd
Income tax Appellate Tribunal

ITAT: Valuation report cannot be rejected without pinpointing specific mistakes; Deletes Sec. 68 addition

Oct 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1410-ITAT-2025(DEL)
  • Tax Payer : Savegenic E-Marketing Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Company opting for Sec. 115BAA to pay higher tax @22%, even on LTCG; Overrides 20% LTCG rate u/s 112

Oct 29, 2025
  • In Favour of Revenue
  • Citation Number : TS-1409-ITAT-2025(DEL)
  • Tax Payer : Maharishi Education Corporation P. Ltd
Income tax Appellate Tribunal

ITAT: Cheque payments & allotment letter in under-construction flat prove timely investment; Allows Sec. 54F claim

Oct 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1407-ITAT-2025(Mum)
  • Tax Payer : Sadhana Annasabeh Sonwane
Income tax Appellate Tribunal

ITAT: Rejects Revenue's penny stock addition, cites share transaction genuine & not adjustment entry

Oct 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1406-ITAT-2025(Mum)
  • Tax Payer : Oscar Infra Pvt Ltd
Income tax Appellate Tribunal

ITAT: Allows Bajaj Auto’s purchases of dyes & moulds, jigs & fixtures, & software, as Revenue in nature

Oct 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1405-ITAT-2025(Mum)
  • Tax Payer : Bajaj Auto Limited
Income tax Appellate Tribunal

ITAT: Sec. 50C inapplicable to cash compensation received as ‘interest’ in lieu of delay in flat hand over

Oct 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1404-ITAT-2025(Mum)
  • Tax Payer : Suvarna Chandrakant Bhojane
Income tax Appellate Tribunal

ITAT: Loan received from subsidiary in ordinary course of business not ‘deemed dividend’ u/s 2(22)(e)

Oct 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1403-ITAT-2025(CHANDI)
  • Tax Payer : Jujhar Construction & Travels Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Upholds validity of approval u/s 153D sans no finding of ‘non-application of mind’ & mechanical approach

Oct 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1402-ITAT-2025(DEL)
  • Tax Payer : Kailash Gahlot
Income tax Appellate Tribunal

ITAT: Grants Tata Communications Sec. 80IA relief; Equates internet services with eligible EDI services

Oct 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1401-ITAT-2025(Mum)
  • Tax Payer : Tata Communications Limited
Income tax Appellate Tribunal

ITAT: AO's failure to verify genuineness of penny stock purchase & sale, erroneous & prejudicial; Upholds revision order

Oct 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1399-ITAT-2025(Rjt)
  • Tax Payer : Mansukhlal Khimji Khimasiya HUF
Income tax Appellate Tribunal

ITAT: CIT(A) failed to pass reasoned order & quantify undisclosed income; Restores Sec. 271AAB penalty appeal

Oct 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1398-ITAT-2025(GAU)
  • Tax Payer : Bhagya Kalita
Income tax Appellate Tribunal

ITAT: Quashes Sec. 144 assessment for lack of jurisdiction as AO wrongly dispensed with mandatory Sec. 143(2) notice

Oct 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1396-ITAT-2025(VIZ)
  • Tax Payer : Sri Ksheera Ramalingeswara Swamy Temple
Income tax Appellate Tribunal

ITAT: Special Bench interprets word “may” u/s 43 of BMA as directory in nature; AO retains discretion on penalty

Oct 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1395-ITAT-2025(Mum)
  • Tax Payer : Vinil Venugopal