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Income tax Appellate Tribunal

ITAT: Remits issue on VAT/GST refund inclusion; AO to verify whether expenditure was debited

Jun 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-835-ITAT-2025(Bang)
  • Tax Payer : SEG Automotive India Pvt. Ltd
High Court

HC: Quashes Revision citing non-satisfaction of twin conditions for invoking jurisdiction u/s 263

Jun 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-834-HC-2025(CHAT)
  • Tax Payer : Vimla Infrastructure (India) Pvt. Ltd
High Court

HC: Upholds reassessment basis existence of ‘tangible material’ justifying AO’s action

Jun 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-833-HC-2025(MAD)
  • Tax Payer : Indian Syntans Investments Pvt. Ltd
High Court

HC: Condones delay in filing appeal as assessment order sent to ex-auditor’s outdated email

Jun 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-832-HC-2025(MAD)
  • Tax Payer : Lakshmanan Murugaraj
Income tax Appellate Tribunal

ITAT: Assessment invalid given approval u/s 153D granted hastily without application of mind

Jun 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-831-ITAT-2025(VIZ)
  • Tax Payer : Bathina Kumara Swamy Reddy
Income tax Appellate Tribunal

ITAT: Rejects appeals filed by directors of Co. under liquidation, instead of Liquidator

Jun 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-830-ITAT-2025(Bang)
  • Tax Payer : Karuturi Global Ltd
Income tax Appellate Tribunal

ITAT: Sale of equity-oriented MFs not ‘alienation of shares’, allows Mauritius DTAA benefits

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-829-ITAT-2025(DEL)
  • Tax Payer : Emerging India Focus Funds, Apex Financial Services (Mauritius) Ltd
Income tax Appellate Tribunal

ITAT: Quashes rectification order u/s 154 as same facts available during assessment proceedings

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-828-ITAT-2025(Bang)
  • Tax Payer : Gayathri Gopal Reddy
Income tax Appellate Tribunal

ITAT: Accepts assessee's explanation of cash source from kirana store sales; Deletes Sec. 69A addition

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-827-ITAT-2025(Ahd)
  • Tax Payer : Daxaben Ashokkumar Dattani
Income tax Appellate Tribunal

ITAT: Accepting Assessee’s claim overlooking legal provisions & without enquiry, erroneous; Upholds revision

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-826-ITAT-2025(Bang)
  • Tax Payer : Kyoorius Tea and Coffee Estate
Income tax Appellate Tribunal

ITAT: CIT(A) cannot alter addition made by AO during assessment sans prior SCN to Assessee

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-824-ITAT-2025(Mum)
  • Tax Payer : Barkha Kishore Kumar Agarwal
Income tax Appellate Tribunal

ITAT: CIT(A) order in deceased’s name void ab initio, cites AO failed to intimate about death

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-825-ITAT-2025(Bang)
  • Tax Payer : Madaiah Manjunath
Income tax Appellate Tribunal

ITAT: Receipts from sale of carbon credits, ‘capital receipts’ not chargeable to tax

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-823-ITAT-2025(Ahd)
  • Tax Payer : Mayur Dyechem Intermediates LLP
Income tax Appellate Tribunal

ITAT: Refuses to condone delay in Dept.’s appeal, administrative work not sufficient cause

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-821-ITAT-2025(Bang)
  • Tax Payer : Jayantilal Bhagwanchand
Income tax Appellate Tribunal

ITAT: Gifts received on occasion of marriage exempt u/s 56(2)(vii), even if credited later

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-820-ITAT-2025(Mum)
  • Tax Payer : Dhruv Sanjay Gupta
Income tax Appellate Tribunal

ITAT: TDS demand u/s 194J on charter service payment solely basis TAR sans independent inquiry, unsustainable

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-819-ITAT-2025(Mum)
  • Tax Payer : Bombay Integrated Security (India) Limited
Income tax Appellate Tribunal

ITAT: Notice issued u/s 148A barred by limitation, holds clear non-application of mind by AO

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-812-ITAT-2025(Ahd)
  • Tax Payer : Prakash Babulal Bhandari
High Court

HC: Sec. 206C(1C) not applicable on compounding-fees received from illegal miners; No default by mining authorities

Jun 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-822-HC-2025(CHAT)
  • Tax Payer : District Mining Officer
Income tax Appellate Tribunal

ITAT: Tenant gets full Sec. 54F benefit for developer-paid flat purchase; Allows Assessee's appeal

Jun 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-818-ITAT-2025(Mum)
  • Tax Payer : Allauddin Noormohamed Kadiwala
High Court

HC: Rules no plausible view where AO lacks express finding on commission payments u/s 40(a)(ia); Upholds revision

Jun 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-817-HC-2025(KAR)
  • Tax Payer : TE Connectivity India Pvt. Ltd