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Rulings ( 13387 results )

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Income tax Appellate Tribunal

ITAT: Allows mining company’s contribution to SPV as business expenditure u/s 37, as mandated by SC

Aug 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1016-ITAT-2025(Mum)
  • Tax Payer : MSPL Limited
Income tax Appellate Tribunal

ITAT: Invocation of Sec. 153A unsustainable sans initiation of search despite warrant issuance

Aug 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1014-ITAT-2025(DEL)
  • Tax Payer : Focus Buildwell Pvt. Ltd
High Court

HC: Dismisses criminal complaints basis unauthenticated DTAA data; No adverse inference from non-signing of 'Consent Waiver'

Aug 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1010-HC-2025(DEL)
  • Tax Payer : Anurag Dalmia
Income tax Appellate Tribunal

ITAT: MAT addition on share of loss from partnership firm impermissible sans express provision

Aug 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1011-ITAT-2025(Mum)
  • Tax Payer : The Birla Group Holding Private Limited
Income tax Appellate Tribunal

ITAT: Compensation paid on cancellation of ‘agreement to sale’, allowable as cost of improvement

Aug 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1009-ITAT-2025(Bang)
  • Tax Payer : Shankare Gowda
Income tax Appellate Tribunal

ITAT: Reimbursement to parent co. towards ESOP & ISOP allowable expense u/s 37(1)

Aug 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1008-ITAT-2025(Mum)
  • Tax Payer : Procter & Gamble Hygiene and Health Care Limited
High Court

HC: Quashes Sec. 148 notices issued beyond 'surviving time' as mandated by SC in Rajeev Bansal

Aug 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1007-HC-2025(GUJ)
  • Tax Payer : Dhanraj Govindram Kella
Income tax Appellate Tribunal

ITAT: No TDS u/s 194H on convenience fee collected & retained for provision of services by Bigtree Entertainment

Aug 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1006-ITAT-2025(Bang)
  • Tax Payer : Shanthala Enterprises
Income tax Appellate Tribunal

ITAT: Quashes assessment order passed in deceased Assessee's name, not curable defect u/s 292B

Aug 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1005-ITAT-2025(Ahd)
  • Tax Payer : Yogesh Hargovindbhai Joshi
Income tax Appellate Tribunal

ITAT: Rejects sales suppression addition basis CCTV extrapolation & untrustworthy statement

Aug 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1004-ITAT-2025(Mum)
  • Tax Payer : Late Ramesh Pannalal Ranawat
High Court

HC: Non-Compliance with summons, lack of evidence justify Sec. 68 addition; Reverses Tribunal's order

Aug 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1003-HC-2025(CAL)
  • Tax Payer : Minto Park Estates Private Limited
Income tax Appellate Tribunal

ITAT: Upholds addition u/s 56(2)(x) basis variation in flat area mentioned in allotment letter & final agreement

Aug 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-1002-ITAT-2025(Mum)
  • Tax Payer : Bhavin Rasiklal Gadoya
Income tax Appellate Tribunal

ITAT: Controversial preacher Zakir Naik's appeal non-est in absence of valid PoA

Aug 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-1001-ITAT-2025(Mum)
  • Tax Payer : Zakir Abdulkarim Naik
Income tax Appellate Tribunal

ITAT: Inland haulage part of shipping business, entitled to benefit of Article 8 of India-UAE DTAA

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-992-ITAT-2025(Mum)
  • Tax Payer : Avana Global FZCO Albatross Shipping Ltd
Income tax Appellate Tribunal

ITAT: Quashes revision, DVO report obtained post-assessment not ‘record’ in terms of Explanation 1 of Sec.263

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-998-ITAT-2025(Ahd)
  • Tax Payer : Sejalben Patel
Income tax Appellate Tribunal

ITAT: Assessment order passed by non-jurisdictional AO sans transfer order u/s 127 invalid

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1000-ITAT-2025(DEL)
  • Tax Payer : Vishan Gunna
High Court

HC: Assessment order passed in the name of non-existent entity non-est; Follows Maruti judgment

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-999-HC-2025(GUJ)
  • Tax Payer : M/s Jay Prabhu Industries LLP
High Court

HC: Personal hearing cannot be denied basis SOP; Rules breach of principles of natural justice

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-997-HC-2025(GUJ)
  • Tax Payer : Tyger Capital Private Limited
Income tax Appellate Tribunal

ITAT: Impermissible to seek condonation on vague assertion for belated filing, colossal lapse on Revenue's part

Aug 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-996-ITAT-2025(Mum)
  • Tax Payer : Chetankumar Kundanmal Shah
High Court

HC: HC: Information missed in ITR-VI inadvertently, rectifiable by PCIT u/s 264; Remands matter

Aug 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-995-HC-2025(CAL)
  • Tax Payer : Crown Electromechanical Pvt Ltd