Rulings ( 12916 results )

ITAT: Quashes reassessment over unsigned Sec. 148 notice; Revenue failed to disprove claim of unsigned notice

  • In Favour of Assessee
  • Citation Number : TS-501-ITAT-2025(DEL)
  • Tax Payer : Karan Anand

ITAT: Holds only profit element of undisclosed receipts taxable & not entire gross receipts

  • In Favour of Assessee
  • Citation Number : TS-503-ITAT-2025(DEL)
  • Tax Payer : Fourstar Hospitalities LLP

HC: Dismisses Revenue’s appeal having low tax effect; Circular 5 of 2024 supersedes previous circulars

  • In Favour of Assessee
  • Citation Number : TS-500-HC-2025(BOM)
  • Tax Payer : Sulzer Pumps India Limited

HC: Receipts of marketing & reservation support services from AE not taxable as FIS under DTAA

  • In Favour of Assessee
  • Citation Number : TS-504-HC-2025(DEL)
  • Tax Payer : Six Continents Hotels Inc.

HC: Prohibitory order against CPI(M) not in operation, given expired by operation of law u/s 132(8A)

  • In Favour of Assessee
  • Citation Number : TS-502-HC-2025(KER)
  • Tax Payer : M.M. Varghese

ITAT: Appeal not invalid due to amalgamation during proceedings, cites manual Form 35 sufficient sans portal provision

  • In Favour of Assessee
  • Citation Number : TS-499-ITAT-2025(DEL)
  • Tax Payer : IDP Education India Pvt. Ltd

ITAT: Sec. 80P deduction disallowance solely on delay in filing return unsustainable; Due date extension applies to Coop. Society

  • In Favour of Assessee
  • Citation Number : TS-494-ITAT-2025(Bang)
  • Tax Payer : Sree Venkateshwara Souharda Credit Co-operative Limited

ITAT: Sets aside reassessment based on investigation report, no supporting material, remits for denovo adjudication

  • In Favour of Assessee
  • Citation Number : TS-490-ITAT-2025(Mum)
  • Tax Payer : Alchemist Multitrade Private Limited

ITAT: Holds substantial justice prevails over procedural lapses, condones 427 days delay

  • In Favour of Assessee
  • Citation Number : TS-492-ITAT-2025(Mum)
  • Tax Payer : Infiniti Retail Limited

ITAT: Sale consideration not understated as Assessee, a co-owner, received only proportionate consideration

  • In Favour of Assessee
  • Citation Number : TS-498-ITAT-2025(Bang)
  • Tax Payer : Mudigundam Srinivasamurthy Manjunath

ITAT: Upholds reassessment on CSR deduction u/s 80G; Allows deduction given conditions stood fulfilled

  • In Favour of Assessee
  • Citation Number : TS-491-ITAT-2025(Mum)
  • Tax Payer : Godfrey Phillips India Ltd

ITAT: Sec. 153A proceedings vitiated given exclusion of Assessee’s name from search warrant

  • In Favour of Assessee
  • Citation Number : TS-496-ITAT-2025(Bang)
  • Tax Payer : Shilpa Nara

HC: Unabsorbed depreciation amendment not retrospective; Rules on rectification powers where appeal pending

  • In Favour of Both, Partially
  • Citation Number : TS-497-HC-2025(MAD)
  • Tax Payer : Prime Urban Development India Ltd

HC: Interest on delayed land acquisition part of principal compensation, treated as ‘capital gains’

  • In Favour of Assessee
  • Citation Number : TS-495-HC-2025(KER)
  • Tax Payer : Anvar Ali Poolakkodan

HC: Banking transactions by Coop. Credit Society taxable u/s 194N; Rejects Pongal gifts argument

  • In Favour of Revenue
  • Citation Number : TS-493-HC-2025(MAD)
  • Tax Payer : A 1160 Manjanaickanpatti Primary Agricultural Cooperative Credit Society Limited

ITAT: Upholds CIT(A)'s adoption of 10% net profit on unaccounted suppressed sales basis seized materials

  • In Favour of None/NA
  • Citation Number : TS-488-ITAT-2025(DEL)
  • Tax Payer : Kohli Tent House

HC: Technical rules of Evidence Act/BSA inapplicable to assessment proceedings; Allows Revenue appeal

  • In Favour of Revenue
  • Citation Number : TS-487-HC-2025(MAD)
  • Tax Payer : Vetrivel Minerals

ITAT: Upholds Sec. 263 invocation absent reasons for not levying penalty u/s 271(1)(c) on multiple issues

  • In Favour of Revenue
  • Citation Number : TS-486-ITAT-2025(Mum)
  • Tax Payer : Anjali Neeraj Hardikar

ITAT: Holds Assessee not “in default” relying on previous AY order, deletes total demand

  • In Favour of Assessee
  • Citation Number : TS-483-ITAT-2025(Bang)
  • Tax Payer : Unitedlex India Pvt. Ltd

ITAT: Consultancy fees to UK-firm not FTS under India-UK DTAA sans ‘make available’ condition

  • In Favour of Assessee
  • Citation Number : TS-485-ITAT-2025(Mum)
  • Tax Payer : Buro Happold Limited