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Income tax Appellate Tribunal

ITAT: Assessee searching for job overseas satisfies Sec. 6 criteria, entitled to NR status

Mar 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-201-ITAT-2025(Mum)
  • Tax Payer : Mitesh Vijay Gulati
Income tax Appellate Tribunal

ITAT: Amount received for use of copyrighted software, not royalty, unde Art 13(3) of India-UK DTAA

Mar 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-200-ITAT-2025(Mum)
  • Tax Payer : Shell International Petroleum Co. Ltd
Income tax Appellate Tribunal

ITAT: Incorrect penal provision invoked for default in furnishing quarterly returns, penalty u/s 272A(2)(g) inapplicable

Mar 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-189-ITAT-2025(Ahd)
  • Tax Payer : Xcellon Education Limited
High Court

HC: ARC allowable u/s 37, words ‘laid out’ or ‘expended’ indicative, factors amount set-aside for specific objective

Mar 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-199-HC-2025(DEL)
  • Tax Payer : Vodafone Mobile Services Ltd.
Income tax Appellate Tribunal

ITAT: Substantive provisions of Statute not curtailed by circulars or directions, allows deduction u/s 80-IB(10)

Mar 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-197-ITAT-2025(Mum)
  • Tax Payer : Bhavya Construction Co.
Income tax Appellate Tribunal

ITAT: Assessee discharged onus on genuineness of cash deposits in SBNs, AO accepted the books; Deletes addition

Mar 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-196-ITAT-2025(DEL)
  • Tax Payer : Suresh Chand
Income tax Appellate Tribunal

ITAT: Assessment for 7th year from search invalid for violating conditions u/s 153A; Quashes reassessment

Mar 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-195-ITAT-2025(Mum)
  • Tax Payer : Annapurna Buildcon Infra Private Limited
High Court

HC: Bombay HC lays down 'justice' principle for invoking writ jurisdiction; Dismisses assessee's petition

Mar 11, 2025
  • In Favour of Revenue
  • Citation Number : TS-194-HC-2025(BOM)
  • Tax Payer : Protractive in and out Advertising Private Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 43CA, auditor report cannot be basis for addition

Mar 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-193-ITAT-2025(PUN)
  • Tax Payer : Bansal Land Developers
Income tax Appellate Tribunal

ITAT: Assessee contract liquor manufacturer for UBL; Income by overriding title of UBL not taxable in Assessee’s hand

Mar 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-192-ITAT-2025(LKW)
  • Tax Payer : Wave Distilleries and Breweries Limited
Income tax Appellate Tribunal

ITAT: Assessee cites MFN ruling to protest DTAA benefits denial; Granted stay

Mar 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-191-ITAT-2025(DEL)
  • Tax Payer : Subria Five Ltd
Income tax Appellate Tribunal

ITAT: For non-service of notice, Assessee to demonstrate availability of proper email address with Dept.

Mar 10, 2025
  • In Favour of Revenue
  • Citation Number : TS-190-ITAT-2025(Ahd)
  • Tax Payer : Dilipkumar Bababhai Zaveri
Income tax Appellate Tribunal

ITAT: Sec. 40A(3) not applicable, genuineness of expenditure not in question; Sec. 40A(3) r.w. Rule 6DD

Mar 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-188-ITAT-2025(COCH)
  • Tax Payer : Thomson Granites Pvt. Ltd
High Court

HC: Upholds rejection of application, to relax conditions under Rule 9C, for availing Sec. 72A benefit

Mar 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-187-HC-2025(DEL)
  • Tax Payer : Cargill India Private Limited
Income tax Appellate Tribunal

ITAT: Gain from sale of agricultural land within APCRDA not taxable as LTCG, not ‘capital asset’ u/s 2(47)

Mar 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-186-ITAT-2025(VIZ)
  • Tax Payer : Venkataram Spinning Mills Private Limited.
Income tax Appellate Tribunal

ITAT: Grants TDS credit to JV, TDS on sub-contract work; Form 26AS sufficient to claim credit

Mar 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-185-ITAT-2025(HYD)
  • Tax Payer : HCC CP PL JV
Income tax Appellate Tribunal

ITAT: Film Shooting services by UK Company, not FTS under India-UK DTAA; Deletes disallowance u/s 40(a)(i)

Mar 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-184-ITAT-2025(Mum)
  • Tax Payer : Red Chillies Entertainment Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 69A towards deposits in alleged undisclosed HSBC a/c sans ownership proof

Mar 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-183-ITAT-2025(Mum)
  • Tax Payer : Mukesh D. Ambani
Income tax Appellate Tribunal

ITAT: Restricts penalty u/s 271(1)(b) to first default for non-compliance of Sec. 142(1) notice

Mar 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-182-ITAT-2025(PUN)
  • Tax Payer : Archana Prashant Date
High Court

HC: Bogus purchases’ total amount must be added to income, addition of only 12.5% profit estimate ‘incorrect’

Mar 07, 2025
  • In Favour of Revenue
  • Citation Number : TS-181-HC-2025(BOM)
  • Tax Payer : Shree Ganesh Developers