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Rulings ( 14232 results )

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Income tax Appellate Tribunal

ITAT: Multiplicity of criminal proceedings & continuous incarceration constitutes ‘sufficient cause’ for condonation of delay

Mar 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-425-ITAT-2026(DEL)
  • Tax Payer : Lalit Aggarwal
Income tax Appellate Tribunal

ITAT: Quashes revision on CSR & Sec. 14A disallowance sans adjustment in MAT book profit u/s 115JB as twin conditions not fulfilled

Mar 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-424-ITAT-2026(Ahd)
  • Tax Payer : Shalby Ltd
High Court

HC: Quashes reassessment based on GST cancellation order which stood revived by GST appellate authority

Mar 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-422-HC-2026(GUJ)
  • Tax Payer : Piyush Mafatlal Shah
High Court

HC: Quashes assessment order passed subsequent to IBC resolution plan despite NCLT approval for continuation of adjudication

Mar 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-430-HC-2026(GUJ)
  • Tax Payer : Diamond Power Infrastructure Limited
Income tax Appellate Tribunal

ITAT: Revenue can't dictate commercial expediency; Shared service costs not "Make-Believe" if backed by business nexus

Mar 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-429-ITAT-2026(Mum)
  • Tax Payer : Regus South Mumbai Business Centre Private Limited
Income tax Appellate Tribunal

ITAT: Opportunity of being heard should be real, reasonable & effective, not mere paper opportunity; Remits for denovo adjudication

Mar 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-428-ITAT-2026(PAN)
  • Tax Payer : Rajesh Suhas Verenkar
Income tax Appellate Tribunal

ITAT: Corpus donation not income u/s 11(1)(a) for ICICI Foundation; AO cannot take contrary view if position accepted in previous AYs

Mar 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-427-ITAT-2026(CHNY)
  • Tax Payer : ICICI Foundation for Inclusive Growth
Income tax Appellate Tribunal

ITAT: Confirms Sec. 68 addition for deposits during demonetisation; Rejects Assessee’s story as against human probabilities

Mar 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-426-ITAT-2026(SUR)
  • Tax Payer : Sumeru Textiles Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Disclosure in return negates BMA Sec. 43 penalty despite Schedule FA omission

Mar 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-423-ITAT-2026(Mum)
  • Tax Payer : Adijin Perfumes Private Limited
Income tax Appellate Tribunal

ITAT: Non-issuance of Sec.143(2) notice within statutory period renders reassessment as invalid

Mar 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-414-ITAT-2026(VIZ)
  • Tax Payer : Arimilli Rama Krishna
Income tax Appellate Tribunal

ITAT: Upholds revision as AO failed to examine ALV taxability of unsold flats in reassessment

Mar 26, 2026
  • In Favour of Revenue
  • Citation Number : TS-413-ITAT-2026(Mum)
  • Tax Payer : Starshine Land Developers Private Limited
Income tax Appellate Tribunal

ITAT: Rectification u/s 154 can’t deny Sec. 11 exemption once same accepted by CPC

Mar 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-406-ITAT-2026(Mum)
  • Tax Payer : Tehmina K. Katrak Charitable Trust
Income tax Appellate Tribunal

ITAT: Deletes addition of demonetisation deposits as source explained, cites Revenue’s failure to rebut

Mar 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-405-ITAT-2026(Bang)
  • Tax Payer : Ramzan Mulla
High Court

HC: Allows deduction for LIC premium as it stems from existing obligation, not contingent liability

Mar 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-421-HC-2026(MAD)
  • Tax Payer : Brahmayya & Co
Income tax Appellate Tribunal

ITAT: Selection of deduction method doesn't amount to inaccurate particulars; No penalty if two opinions exist

Mar 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-418-ITAT-2026(CHANDI)
  • Tax Payer : Osho Forge Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Share buy-back within corporate-group qualifies as ‘reorganization’, eligible for benefit under India-Netherlands DTAA

Mar 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-417-ITAT-2026(DEL)
  • Tax Payer : Huntsman Investment [Netherlands] BV
Income tax Appellate Tribunal

ITAT: Remits matter, directs CIT(A) to examine Assessee’s eligibility for Sec. 249(4)(b) claim

Mar 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-416-ITAT-2026(HYD)
  • Tax Payer : Aneemoni Naga Raju
Income tax Appellate Tribunal

ITAT: Clarifies retrospective changes do not automatically trigger penalty for past bona fide claims; Deletes penalty u/s 270A

Mar 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-415-ITAT-2026(Ahd)
  • Tax Payer : Swati Texdyes Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes interest disallowance against Deloitte Touche LLP sans nexus between borrowings & advances

Mar 25, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-412-ITAT-2026(Mum)
  • Tax Payer : Deloitte Touche Tohmatsu India LLP (Sucessor of Deloitte Touche Tohmatsu India Private Limited)
Income tax Appellate Tribunal

ITAT: Preventing the "mischief", Sec. 94(7) targets tax avoidance regardless of dividend exemption status

Mar 25, 2026
  • In Favour of Revenue
  • Citation Number : TS-411-ITAT-2026(Ahd)
  • Tax Payer : Punita Kalpesh Patel