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Rulings ( 13722 results )

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Income tax Appellate Tribunal

ITAT: Refuses to condone delay due to insufficient cause; Rejects Assessee’s plea of CA misconduct sans corroborative evidence

Oct 25, 2025
  • Citation Number : TS-1391-ITAT-2025(DEL)
  • Tax Payer : Summit Aviation Private Limited
Income tax Appellate Tribunal

ITAT: Quashes reassessment for non-furnishing of sanction u/s 151(2) & being invalid as violative of Sec. 149(1)(b)

Oct 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1393-ITAT-2025(DEL)
  • Tax Payer : Deepak Agarwal
Income tax Appellate Tribunal

ITAT: CIT(E) alone empowered to decide Sec. 12AB registration/cancellation disputes, cites PCIT(Central) lacks jurisdiction

Oct 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1390-ITAT-2025(DDN)
  • Tax Payer : Sushila Devi Centre for Professional Studies and Research
Income tax Appellate Tribunal

ITAT: Distance of land sold from municipal limits as per CG’s Notification, expansion of Municipal limits thereafter, irrelevant

Oct 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1394-ITAT-2025(DEL)
  • Tax Payer : Mahabir
Income tax Appellate Tribunal

ITAT: Quashes assessment u/s 153C sans proper satisfaction note by AO of searched-person

Oct 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1392-ITAT-2025(DEL)
  • Tax Payer : Elan Limited
Income tax Appellate Tribunal

ITAT: Third Member upholds consistency, urges to avoid multiple rounds of litigation; Rejects de novo remand

Oct 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-1389-ITAT-2025(Mum)
  • Tax Payer : Shah and Parikh
High Court

HC: Condones delay in return filing attributable to belated advice by Accountant on complex issue

Oct 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-1388-HC-2025(BOM)
  • Tax Payer : Balaji Landmarks LLP Eartwhile ; Balaji Landmarks Private Limited
Income tax Appellate Tribunal

ITAT: Upholds reassessment validity, cites direct nexus between material relied on & reason recorded for reopening

Oct 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-1387-ITAT-2025(DEL)
  • Tax Payer : Raheja Developers Limited
Income tax Appellate Tribunal

ITAT: Allows Sec. 54G deduction, shift in industrial unit to non-urban area satisfies all conditions

Oct 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-1386-ITAT-2025(DEL)
  • Tax Payer : Neha Gupta
Income tax Appellate Tribunal

ITAT: No suppression of facts, mere erroneous interpretation of law is not misreporting u/s 270A; Deletes penalty

Oct 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1385-ITAT-2025(Mum)
  • Tax Payer : Bharatkumar Jaishinh Soni
Income tax Appellate Tribunal

ITAT: Carry forward of unabsorbed depreciation cannot be denied basis non-est ROI of preceding AYs u/s 139(1)

Oct 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1384-ITAT-2025(Mum)
  • Tax Payer : Hewlett Packard Financial Services (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Activities charitable in nature with no element of trade, commerce or business; Revision u/s 263 unjustified

Oct 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1383-ITAT-2025(Mum)
  • Tax Payer : National Payments Corporation of India
High Court

HC: Dismisses appeal as ‘no substantial question of law’ given categorical finding on suppression of income

Oct 23, 2025
  • In Favour of Revenue
  • Citation Number : TS-1382-HC-2025(BOM)
  • Tax Payer : Akhtar Hasan Rizvi
Income tax Appellate Tribunal

ITAT: Ship parts replacement is work contract, not FTS; Quashes TDS default due to no PE under DTAA

Oct 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1381-ITAT-2025(DEL)
  • Tax Payer : HAL Offshore Ltd
High Court

HC: Quashes reassessment proceedings, being time-barred u/s 149(1) & vitiated as initiated without jurisdiction

Oct 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1380-HC-2025(TEL)
  • Tax Payer : Sri Sai Dhurga Balaji Health and Educational Welfare Society
High Court

HC: HC: HC: Quashes reassessment proceedings as Sec. 148 notice quashed by coordinate bench HC

Oct 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-1378-HC-2025(BOM)
  • Tax Payer : Verjinia Foods Limited
Income tax Appellate Tribunal

ITAT: Foreign remittance towards use of IT infrastructure facility, not royalty, not liable to TDS

Oct 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-1377-ITAT-2025(PUN)
  • Tax Payer : Bekaert Industries Private Limited
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 69 & 69A, basis uncorroborated digital data, sans credible material or justification

Oct 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-1376-ITAT-2025(DEL)
  • Tax Payer : Raghav Kumar
Income tax Appellate Tribunal

ITAT: Rejects unrealistic DCF valuation, upholds Sec. 56(2)(viib) addition on share premium

Oct 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-1375-ITAT-2025(Rjt)
  • Tax Payer : Kataria Snack Pellets Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Not filing Form 10B along with return but within statutory due date of audit report, eligible for Sec.11 exemption

Oct 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1370-ITAT-2025(CHNY)
  • Tax Payer : Alternative for India Development