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Rulings ( 13395 results )

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Income tax Appellate Tribunal

ITAT: Stamp duty valuation for Sec. 56(2)(vii) to be considered on date of booking/part payment, not registration

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1349-ITAT-2025(Mum)
  • Tax Payer : Rudaram Dungararamji Choudhary
Income tax Appellate Tribunal

ITAT: Rejection of books u/s 145(3) on suspicion, unjustified; Deletes demonetisation cash addition

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1348-ITAT-2025(Ahd)
  • Tax Payer : Arvindbhai Jewellers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: No need for further profit attribution for Warner Bros’ as transaction at arms’ length price

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1347-ITAT-2025(Mum)
  • Tax Payer : Warner Bros Distributing Inc.
High Court

HC: Affirms restriction of bogus purchases addition @15%, Assessee proved genuineness of transactions

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1345-HC-2025(BOM)
  • Tax Payer : Ramelex Private Ltd
High Court

HC: Copy of Gujarat HC order directing CBDT to extend return filing due date

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1346-HC-2025(GUJ)
  • Tax Payer : Income Tax Bar Association & Anr
Income tax Appellate Tribunal

ITAT: Affirms addition u/s 50C on sale of land/building, restricts addition to stamp duty valuation

Oct 13, 2025
  • In Favour of Revenue
  • Citation Number : TS-1344-ITAT-2025(Mum)
  • Tax Payer : Nutrela Marketing Pvt Ltd
Income tax Appellate Tribunal

ITAT: eBay Singapore eligible for DTAA benefit as STCG on sale of Flipkart Singapore’s shares not taxable in India

Oct 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1343-ITAT-2025(Mum)
  • Tax Payer : eBay Singapore Services Private Limited
High Court

HC: 99-year lease doesn't confer 'owner' status for depreciation to Hinduja Foundaries; Allows 5% amortization charges

Oct 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1342-HC-2025(MAD)
  • Tax Payer : Hinduja Foundries Ltd
High Court

HC: No willful disobedience by PCIT as order passed in accordance to CBDT Circular; Quashes contempt

Oct 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1341-HC-2025(DEL)
  • Tax Payer : Urmila Goyal
High Court

HC: Upholds charitable status of Hamdard Laboratories u/s 11 & 12, deletes Rs. 193 Cr addition

Oct 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1339-HC-2025(DEL)
  • Tax Payer : Hamdard Laboratories (India)
Income tax Appellate Tribunal

ITAT: Quashes assessment by non-jurisdictional AO despite transfer to Central Circle post survey

Oct 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1337-ITAT-2025(CHNY)
  • Tax Payer : Ramasubbu Minnalkodi
High Court

HC: Stays Sec. 271(1)(c) penalty recovery due to quantum appeal pendency; Relegates to Appeal remedy

Oct 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1336-HC-2025(MAD)
  • Tax Payer : OPG Power Generation Private Limited
High Court

HC: Allows DTVsV benefit on manually filed appeal, rejects Revenue's invalid appeal plea

Oct 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1335-HC-2025(GUJ)
  • Tax Payer : Tejal Mayur Rao
High Court

HC: Quashes reassessment by non-jurisdictional AO based on ITBA system sans transfer order u/s 127

Oct 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1333-HC-2025(GUJ)
  • Tax Payer : DIAMOND TMT AND PROCON PRIVATE LIMITED
High Court

HC: HC: AO's action without jurisdiction, cites no recovery during stay; Directs Revenue to deposit recovered amount

Oct 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1334-HC-2025(BOM)
  • Tax Payer : Dominion Diamond (India) Private Limited
Income tax Appellate Tribunal

ITAT: Fishing & roving enquiries under garb of reopening, impermissible; Quashes reassessment against Huawei

Oct 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1332-ITAT-2025(DEL)
  • Tax Payer : Huawei International Pte. Ltd
Income tax Appellate Tribunal

ITAT: Repair & Maintenance services of aircraft, not FTS, sans satisfaction of ‘make available’ clause

Oct 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1331-ITAT-2025(DEL)
  • Tax Payer : Pratt & Whitney Canada Corp.
Income tax Appellate Tribunal

ITAT: Rural agricultural-land not capital asset u/s 2(14), aerial distance measurement amendment not retrospective

Oct 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1330-ITAT-2025(DEL)
  • Tax Payer : Neetu Yadav
Income tax Appellate Tribunal

ITAT: Modest initial activities do not negate charitable objects of trust; Sets aside rejection of Sec 12AB registration

Oct 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1329-ITAT-2025(Bang)
  • Tax Payer : Wellness Charitable Trust
Income tax Appellate Tribunal

ITAT: Allows claim of inventory loss & inventory diminution write off to Sahara India Real Estate

Oct 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1328-ITAT-2025(DEL)
  • Tax Payer : Sahara India Real Estate Corporation Ltd