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Rulings ( 14390 results )

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Income tax Appellate Tribunal

ITAT: Trusts created for relatives are exempt from tax u/s 56(2)(x) exceptions, doesn't cover 'non-relative' beneficiaries

Feb 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-244-ITAT-2026(CHNY)
  • Tax Payer : VS Trust
Income tax Appellate Tribunal

ITAT: Ex MP Pratibha Singh liable for unexplained LIC investment; Indirect cash transfers don’t prove HUF ownership

Feb 26, 2026
  • In Favour of Revenue
  • Citation Number : TS-243-ITAT-2026(CHANDI)
  • Tax Payer : Pratibha Singh
Income tax Appellate Tribunal

ITAT: Rejection of trust’s regular registration untenable when application filed within 3-months from provisional approval

Feb 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-242-ITAT-2026(Ahd)
  • Tax Payer : Shree Higlaj Education Trust
High Court

HC: Same transaction cannot be re-assessed by different authorities; Invokes ‘Nemo Debet Bis Vexari’ to quash second reassessment

Feb 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-241-HC-2026(ORI)
  • Tax Payer : Sanjay Kumar Bijay Kumar Adaspur
Income tax Appellate Tribunal

ITAT: Holds disallowance on technical grounds cannot oust benefit conferred by law; Allows Sec.80IAC deduction

Feb 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-240-ITAT-2026(DEL)
  • Tax Payer : Timble Technologies Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Non-deposit in Capital Gains scheme can't snatch Sec. 54F benefit when re-investment timely

Feb 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-239-ITAT-2026(PUN)
  • Tax Payer : Satishchandra Jagdishchandra Gugale
High Court

HC: Electoral support a ‘Specified Violation’ u/s 12AB(4); Rejects ‘Quality of Life’ plea for political spends, denies exemption

Feb 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-238-HC-2026(KER)
  • Tax Payer : Trivandrum Agenda Task Force
Income tax Appellate Tribunal

ITAT: Denial of exemption u/s 11 unwarranted, if updated return filed within permissible time u/s 139(8)

Feb 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-237-ITAT-2026(PUN)
  • Tax Payer : Indian Medical Association Pune Branch
High Court

HC: Dismisses NRI’s attempt to avoid DRP jurisdiction via Sec. 154; Applies amended "Eligible Assessee" definition u/s 144C(15)(b)(ii)

Feb 25, 2026
  • In Favour of Revenue
  • Citation Number : TS-236-HC-2026(MAD)
  • Tax Payer : Motilal Jain Mahaveer Jain
Income tax Appellate Tribunal

ITAT: Criticizes Revenue for forcing vexatious litigation, ignoring high-power committee recommendations

Feb 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-235-ITAT-2026(DEL)
  • Tax Payer : Krish Icon
Income tax Appellate Tribunal

ITAT: Quashes assessment, holds Sec. 143(2) notice to be time-barred despite CPC-driven rectification of return

Feb 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-233-ITAT-2026(DEL)
  • Tax Payer : Boang Technology Pvt. Ltd
Supreme Court

SC: Copy of SC judgment confirming Benami Act attachments during IBC moratorium

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-234-SC-2026
  • Tax Payer : S. RAJENDRAN
High Court

HC: Denies DTVsV benefit to taxpayers under assessments stemming from search u/s 132/132A

Feb 24, 2026
  • In Favour of Revenue
  • Citation Number : TS-232-HC-2026(GUJ)
  • Tax Payer : Radha Madhav Eco-Industrial Park
Income tax Appellate Tribunal

ITAT: Undisclosed cash income adjusted against cash seized in search; Follows 'principle of telescoping'

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-231-ITAT-2026(DEL)
  • Tax Payer : Surjeet Singh
Income tax Appellate Tribunal

ITAT: Quashes assumption of jurisdiction u/s 148 as reopening based on incorrect facts

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-230-ITAT-2026(DEL)
  • Tax Payer : Aruna Sangal
Income tax Appellate Tribunal

ITAT: Allows construction cost deduction basis treatment of co-owners; Rejects blanket disallowance by AO

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-229-ITAT-2026(Bang)
  • Tax Payer : Shreshta Sheel Patil
Income tax Appellate Tribunal

ITAT: Holds assembling as 'manufacture' since end product is commercially distinct; Allows Sec. 80-IC deduction

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-228-ITAT-2026(CHNY)
  • Tax Payer : Alkraft Thermotechnologies-Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Income cannot be taxed again on sale deed registration if already offered to tax under POCM

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-227-ITAT-2026(DEL)
  • Tax Payer : Solutrean Building Technology Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rejection of books of account not mandatory condition for invoking Sec. 69C; Restores matter

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-226-ITAT-2026(RAI)
  • Tax Payer : Rajesh Kumar Singh
Income tax Appellate Tribunal

ITAT: Assessee’s first appeal cannot be dismissed on hyper technical ground of 65 days’ delay; Restores appeal

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-224-ITAT-2026(Ind)
  • Tax Payer : Sheetal Nath Colonizers