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Rulings ( 15436 results )

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Income tax Appellate Tribunal

ITAT: Bona fide cash advance against property protected by Sec. 273B reasonable cause; Deletes Sec. 271D penalty

  • In Favour of Assessee
  • Citation Number : TS-1658-ITAT-2026(CHNY)
  • Tax Payer : Vetrichelvan Vijayasarathy
High Court

HC: Upholds Sec. 143(2) notice issued by Rule 12E prescribed tax authority, valid in centralised cases

  • In Favour of Revenue
  • Citation Number : TS-1654-HC-2026(TEL)
  • Tax Payer : Fusion Health Care Private Limited
Income tax Appellate Tribunal

ITAT: Suspicious anonymous cash donations warrant scrutiny of genuineness of activities at Sec. 12AB registration stage

  • In Favour of Revenue
  • Citation Number : TS-1649-ITAT-2026(DEL)
  • Tax Payer : Society For Bright Future
Income tax Appellate Tribunal

ITAT: Allows Sec. 37(1) deduction towards sales promotion expenses for Indian Express’ website, mobile app

  • In Favour of Assessee
  • Citation Number : TS-1651-ITAT-2026(Mum)
  • Tax Payer : Innovative Tech Team Media Enterprises Private Limited
Income tax Appellate Tribunal

ITAT: Banking transactions insufficient to establish genuineness of donations amid accommodation-entry evidence; Upholds Sec. 80GGC disallowance

  • In Favour of Revenue
  • Citation Number : TS-1636-ITAT-2026(Bang)
  • Tax Payer : Surendra Kumar
Income tax Appellate Tribunal

ITAT: Deletes Sec. 271(1)(c) penalty on disclosed bad debts, unpaid interest; Rejects inadvertent Form 3CD error as insufficient

  • In Favour of Assessee
  • Citation Number : TS-1635-ITAT-2026(Mum)
  • Tax Payer : The Loot (India) Private Limited
Income tax Appellate Tribunal

ITAT: Global ranking support-services not specified profession u/s 44AA(1); Directs acceptance of income returned u/s 44AD

  • In Favour of Both, Partially
  • Citation Number : TS-1648-ITAT-2026(CHNY)
  • Tax Payer : Global Consulting Services
High Court

HC: Cross-objection in appeal u/s 260A, maintanable by operation of CPC, irrespective of absence of express provision

  • In Favour of Assessee
  • Citation Number : TS-1647-HC-2026(CAL)
  • Tax Payer : Birla Corporation Limited
High Court

HC: Transferring jurisdiction u/s 127 over isolated transaction without structural connection, unsustainable

  • In Favour of Assessee
  • Citation Number : TS-1646-HC-2026(CAL)
  • Tax Payer : Loknath Prasad Gupta
Income tax Appellate Tribunal

ITAT: Deletes Sec. 40A(2)(b) rent disallowance absent evidence of excessive payment to related parties

  • In Favour of Assessee
  • Citation Number : TS-1645-ITAT-2026(Ahd)
  • Tax Payer : RKC Infrabuilt Private Limited
Income tax Appellate Tribunal

ITAT: Allows salary income adjustment for excess remuneration actually repaid in subsequent AY

  • In Favour of Assessee
  • Citation Number : TS-1644-ITAT-2026(Mum)
  • Tax Payer : Vinod Kumar Goenka
High Court

HC: Upholds rejection of preliminary objections; Holds merits-based challenges to reassessment distinct from jurisdictional pleas

  • In Favour of Assessee
  • Citation Number : TS-1642-HC-2026(DEL)
  • Tax Payer : Pernod Ricard India Private Limited
High Court

HC: Quashes exorbitant tax demand on person of no means over alleged PAN misuse, violates Article 21

  • In Favour of Assessee
  • Citation Number : TS-1643-HC-2026(DEL)
  • Tax Payer : Lalit
Income tax Appellate Tribunal

ITAT: Lack of specific individual donor direction invalidates corpus exemption claim; Confirms disallowance u/s 11(1)(d)

  • In Favour of Both, Partially
  • Citation Number : TS-1641-ITAT-2026(Mum)
  • Tax Payer : Sanskruti Vistarak Sangh
High Court

HC: Deduction u/s 36(1)(viia)(a) proviso isn't barred by main clause allowance; Allows Indian Bank's Rs. 96 Cr. doubtful assets claim

  • In Favour of Assessee
  • Citation Number : TS-1640-HC-2026(CAL)
  • Tax Payer : Indian Bank
Income tax Appellate Tribunal

ITAT: Restricts car expense disallowance to 25%; Deletes disallowance of penal interest, interest on director loans

  • In Favour of Both, Partially
  • Citation Number : TS-1639-ITAT-2026(Mum)
  • Tax Payer : Super Value Properties Private Limited
Income tax Appellate Tribunal

ITAT: IIM Rohtak’s substantial, recurring surplus unjustifiable, incompatible with spirit of 'charity'

  • In Favour of Revenue
  • Citation Number : TS-1638-ITAT-2026(CHANDI)
  • Tax Payer : Indian Institute of Management
Income tax Appellate Tribunal

ITAT: Third Member rules interest u/s 28 of Land Acquisition Act forms part of enhanced compensation u/s 45(5)

  • In Favour of Assessee
  • Citation Number : TS-1637-ITAT-2026(DEL)
  • Tax Payer : Manish Tuteja
Supreme Court

SC: Re-iterating Om Siddhakala ratio, rejects fresh claim sans revised return

  • In Favour of Revenue
  • Citation Number : TS-1634-SC-2026
  • Tax Payer : Orissa Rural Housing Development Corporation Ltd
Income tax Appellate Tribunal

ITAT: Upholds Sec. 263 revision for AO’s failure to consider DVO report material to capital gains

  • In Favour of Assessee
  • Citation Number : TS-1632-ITAT-2026(Ahd)
  • Tax Payer : Zabuben Mepabhai Bharvad