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Rulings ( 13722 results )

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High Court

HC: Interest from employee loans by Electricity company qualifies as business income, not IFOS

Oct 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1373-HC-2025(GUJ)
  • Tax Payer : Paschim Gujarat Vij Company Limited
High Court

HC: No prosecution u/s 276C despite delayed tax payment sans wilful tax evasion or suppression of income

Oct 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1371-HC-2025(MAD)
  • Tax Payer : G Square Layout Private Limited
High Court

HC: Accepts Assessee’s genuine hardship of denial of Sec. 11 deduction, condones delay in Form 10B filing

Oct 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1374-HC-2025(BOM)
  • Tax Payer : Dinesh Surendra Kotecha
High Court

HC: Quashes CIT(A) order as violated DGIT(Inv.) notification; Extraordinary disposal of 50 appeals evidences procedural impropriety

Oct 18, 2025
  • In Favour of Revenue
  • Citation Number : TS-1372-HC-2025(KAR)
  • Tax Payer : G. Lalanatha Reddy
Income tax Appellate Tribunal

ITAT: Deletes unexplained jewellery addition, as source accepted in spouse’s assessment on identical satisfaction note

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1338-ITAT-2025(Bang)
  • Tax Payer : Sunil Suresh
Income tax Appellate Tribunal

ITAT: No duplication or excessive bad debts deduction claim, allows deduction under both Secs. 36(1)(vii) & 36(1)(viia)

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1369-ITAT-2025(Mum)
  • Tax Payer : Small Industries Development Bank of India
Income tax Appellate Tribunal

ITAT: Condones delay of Sec. 80G registration renewal, filed belatedly due to portal glitches; Directs readjudication

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1322-ITAT-2025(Mum)
  • Tax Payer : Khetaji Dhanaji Charitable Trust
Income tax Appellate Tribunal

ITAT: Deletes addition of demonetisation deposits as source explained, Revenue failed to rebut explanation

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1340-ITAT-2025(Mum)
  • Tax Payer : Chandraprabha Co-operative Credit Society Ltd
Income tax Appellate Tribunal

ITAT: Quashes reassessment on fictitious LTCG basis incorrect facts, cites lack of due diligence & application of mind

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1353-ITAT-2025(Ahd)
  • Tax Payer : Ashok Amarnath Agrawal
Income tax Appellate Tribunal

ITAT: Rejects plea of Sec. 69A inapplicability sans books of accounts, upholds unexplained cash addition

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1366-ITAT-2025(Mum)
  • Tax Payer : Ashish Shashikant Choksi
Income tax Appellate Tribunal

ITAT: Deletes unexplained cash addition generated from purported VAT evasion; Quashes reassessment

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1365-ITAT-2025(DEL)
  • Tax Payer : Dharampal Satyapal Ltd
Income tax Appellate Tribunal

ITAT: Directs AO to allow Vodafone's Network rental expense deduction, as DRP ruled Sec. 40A(2)(b) inapplicable

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1368-ITAT-2025(Mum)
  • Tax Payer : Vodafone Digilink Limited
Supreme Court

SC: Absence of PE or subsisting-contract no ground to deny business continuity; Overturns HC's 'anachronistic' interpretation

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1364-SC-2025
  • Tax Payer : Pride Foramer S.A.
Income tax Appellate Tribunal

ITAT: Lack of foundational prerequisites for invocation of Sec. 2(47), given no valid ‘transfer’; Deletes LTCG addition

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1367-ITAT-2025(VIZ)
  • Tax Payer : Raja Rao Parachuri
High Court

HC: Assessee cannot question AO's jurisdiction after assessment due to Sec. 124(3) bar; Confirms assessment validity

Oct 17, 2025
  • In Favour of Revenue
  • Citation Number : TS-1363-HC-2025(CHAT)
  • Tax Payer : Harish Kumar Chhabada
Income tax Appellate Tribunal

ITAT: Confirms hawala transactions, restricts addition to 12.5% profit rate on bogus transactions

Oct 16, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1362-ITAT-2025(DEL)
  • Tax Payer : Deepak Vohra
Income tax Appellate Tribunal

ITAT: CBDT Circular No.6/2020 neither bars nor curtails appellate authorities' power to condone delay

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1361-ITAT-2025(Mum)
  • Tax Payer : Shri Bhagwandas Ramdasji Charitable and Religious Trust
High Court

HC: Directs detachment of property as issue no more res integra & arrears already paid by Assessee

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1360-HC-2025(MAD)
  • Tax Payer : JSR Infra Developers Pvt. Ltd
High Court

HC: Condones the delay in filing ROI caused due to travel restrictions during COVID

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1359-HC-2025(GUJ)
  • Tax Payer : Sumati Lokendra Patel
High Court

HC: Delay in filing Form 10B due to factors beyond Assessee’s control; Quashes order & condones delay

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1358-HC-2025(BOM)
  • Tax Payer : International Resources for Fairer Trade