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Rulings ( 13656 results )

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Income tax Appellate Tribunal

ITAT: Deletes disallowances on provisional expenses, amortization expenses, cites no violation of Sec. 40(a)(ia)

Sep 30, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1291-ITAT-2025(DEL)
  • Tax Payer : ACC India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes bogus purchase addition, cites no discrepancy in Assessee's voluminous evidences

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1289-ITAT-2025(Mum)
  • Tax Payer : Mohanlal Chunilal Mutta
Income tax Appellate Tribunal

ITAT: Confirms admission of additional evidence by CIT(A), cites no violation of Rule 46A

Sep 29, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1288-ITAT-2025(DEL)
  • Tax Payer : North West Sales and Marketing Pvt Ltd
High Court

HC: Disputed tax includes interest & penalty covered under DTVSV Act; Dismisses Revenue's appeal

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1287-HC-2025(KAR)
  • Tax Payer : Govindachary S/O Late Sri Dasachary
High Court

HC: Dismisses Revenue's appeal in Goldman Sachs on FTS vs salary reimbursement issue

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1286-HC-2025(KAR)
  • Tax Payer : Goldman Sachs Services Pvt. Ltd
High Court

HC: Condones 447 days delay in filing Form 10B; Accepts plea of professional’s oversight & inadvertent error

Sep 27, 2025
  • Citation Number : TS-1282-HC-2025(BOM)
  • Tax Payer : International Resources for Fairer Trade
High Court

HC: Quashes reassessment by JAO in central charge case; Follows Abhin Anilkumar judgement

Sep 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1283-HC-2025(RAJ)
  • Tax Payer : Sameer Khurana
High Court

HC: Directs Revenue to grant personal hearing in compliance with SOP, sets aside faceless assessment order

Sep 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1281-HC-2025(GUJ)
  • Tax Payer : Mukeshbhai Babarbhai Desai
High Court

HC: Condones 2150 days’ delay in filing Form 10B; Accepts Assessee’s genuine hardship of denial of Sec. 11 deduction

Sep 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1284-HC-2025(BOM)
  • Tax Payer : KSB Care Charitable Trust
Income tax Appellate Tribunal

ITAT: CIT(A) has no jurisdiction to remand in Sec. 201 proceedings; Statutory procedure requires strict compliance

Sep 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1285-ITAT-2025(RAI)
  • Tax Payer : South Eastern Coalfields Ltd
Income tax Appellate Tribunal

ITAT: Failure to issue draft assessment order u/s 144C, violation of procedure; Upholds quashing of assessment

Sep 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1280-ITAT-2025(DEL)
  • Tax Payer : Sneh Sharma
Income tax Appellate Tribunal

ITAT: Production of directors not mandatory to prove genuineness of transaction; Deletes commission addition

Sep 26, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1279-ITAT-2025(DEL)
  • Tax Payer : B & B Sharecom Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows Sec. 54F deduction, cites failure to construct property beyond Assessee's control

Sep 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1278-ITAT-2025(DEL)
  • Tax Payer : Rajni Kumar
Supreme Court

SC: Copy of SC order dismissing Nestle's curative petition against MFN judgment

Sep 25, 2025
  • In Favour of Revenue
  • Citation Number : TS-1277-SC-2025
  • Tax Payer : Nestle SA
Income tax Appellate Tribunal

ITAT: Deletes addition towards notional interest income; Quashes reassessment basis change of opinion

Sep 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1276-ITAT-2025(Mum)
  • Tax Payer : Solapur Yedeshi Tollway Limited
High Court

HC: Quashes notices u/s 148 as period for reassessment already expired as per Sec. 150(2)

Sep 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1275-HC-2025(GUJ)
  • Tax Payer : Shubh Buildcon
Income tax Appellate Tribunal

ITAT: CIT(A) to exercise discretion, empowered to examine additional evidence without remand report

Sep 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1274-ITAT-2025(Mum)
  • Tax Payer : Akshay Automobiles Private Limited
Income tax Appellate Tribunal

ITAT: Quashes Rs. 31 cr. BMA addition, holds no nexus between foreign JV investments & Assessee

Sep 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1273-ITAT-2025(DEL)
  • Tax Payer : Deepak Jain
High Court

HC: Copy of Rajasthan HC order directing CBDT to extend tax audit due date by a month

Sep 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1270-HC-2025(RAJ)
  • Tax Payer : Tax Bar Association
Income tax Appellate Tribunal

ITAT: Assessee entitled to entire TDS credit basis Form 26AS, including receipts on foreign-principal’s behalf

Sep 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-1269-ITAT-2025(Mum)
  • Tax Payer : Eastern Shipping Pvt Ltd