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Rulings ( 12916 results )
Income tax Appellate Tribunal
ITAT: Quashes CIT(A) order enhancing income by changing income-heads sans prior SCN u/s 251
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-476-ITAT-2025(Mum)
- Tax Payer : Anil Bherumal Kalal
Income tax Appellate Tribunal
ITAT: Rule 87 limits contribution at 27% of total salary regardless of accounting treatment
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-475-ITAT-2025(Bang)
- Tax Payer : Abhay Hemrajji Sharma
High Court
HC: Remands matter, directs AO to pass fresh order with material to substantiate its assumptions
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-478-HC-2025(DEL)
- Tax Payer : Umesh Chandra Sharma
High Court
HC: Clarifies Sec. 150, cites no extension for time-barred tax notices after remand; Sets-aside reassessment
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-481-HC-2025(DEL)
- Tax Payer : ADM Agro Industries Private Limited
High Court
HC: Allows DTVSV 2024 application despite pending writ; Rejects Revenue's material concealment plea
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-482-HC-2025(DEL)
- Tax Payer : Domino Printing Sciences Plc
High Court
HC: Upholds reassessment for AY 2015-16; Rejects Assessee's interpretation of Rajeev Bansal
Apr 30, 2025
- In Favour of Revenue
- Citation Number : TS-484-HC-2025(MAD)
- Tax Payer : Ramadoss Srikanthi
Income tax Appellate Tribunal
ITAT: Assessee not in-default for not withholding tax as foreign remittance were governed by Sec.44BB
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-480-ITAT-2025(CHNY)
- Tax Payer : Aban Offshore Limited
Income tax Appellate Tribunal
ITAT: Filing of Form 10-IE only directory, delay doesn't invalidate Sec. 115BAC claim
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-479-ITAT-2025(Ahd)
- Tax Payer : Arun Gopilal Samnani
High Court
HC: "Shirking Duty", criticizes AO's handling of reassessment; AO can't ignore objections & cry "Endless Process"
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-477-HC-2025(BOM)
- Tax Payer : Modern Realty Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Deletes Sec. 68 addition as unjustified, citing incomplete enquiry on Revenue’s part
Apr 29, 2025
- In Favour of Assessee
- Citation Number : TS-474-ITAT-2025(Mum)
- Tax Payer : Jay Ganga Exim India Pvt. Ltd
High Court
HC: Subscription fee on e-magazines with standardized content doesn’t partake character of ‘FTS’
Apr 29, 2025
- In Favour of Assessee
- Citation Number : TS-473-HC-2025(DEL)
- Tax Payer : Springer Nature Customer Service Centre GMBH
Income tax Appellate Tribunal
ITAT: Upholds disallowance of interest u/s 36(1)(iii) basis failure to discharge burden to prove lenders’ genuineness
Apr 29, 2025
- In Favour of Revenue
- Citation Number : TS-472-ITAT-2025(Ahd)
- Tax Payer : Shyam Realities
Income tax Appellate Tribunal
ITAT: Confirms Sec. 263 order, cites confirmation letters not sufficient to prove genuineness of transaction
Apr 28, 2025
- In Favour of Assessee
- Citation Number : TS-468-ITAT-2025(PUN)
- Tax Payer : Meenamani Ganga Builder LLP
High Court
HC: Deletes penalty for violation of Sec. 269T, cites authorities ignored 'reasonable cause' u/s 273B
Apr 28, 2025
- In Favour of Assessee
- Citation Number : TS-470-HC-2025(CHAT)
- Tax Payer : Kamaljeet Kaur Gill
High Court
HC: Criticizes Assessee's intentional act in delaying registration basis income threshold, rejects delay condonation plea
Apr 28, 2025
- In Favour of Revenue
- Citation Number : TS-467-HC-2025(TEL)
- Tax Payer : Maheswara Educational Society
Income tax Appellate Tribunal
ITAT: CIT(A)'s deliberation on merits cardinal, pass well reasoned order & in consonance with Sec. 250(6)
Apr 28, 2025
- In Favour of Assessee
- Citation Number : TS-466-ITAT-2025(DEL)
- Tax Payer : Vakil Chand Jain
High Court
HC: No income earned on fly ash sale provided by NTPC, utilized as per Environment Protection Act
Apr 26, 2025
- In Favour of Assessee
- Citation Number : TS-450-HC-2025(DEL)
- Tax Payer : NTPC Vidyut Vyapar Nigam Ltd
High Court
HC: Directs Revenue to file affidavit explaining the inordinate delay in refund payment to Assessee
Apr 26, 2025
- In Favour of Assessee
- Citation Number : TS-465-HC-2025(BOM)
- Tax Payer : Kalmar India Private Limited
High Court
HC: Dismisses Assessee’s Writ Petition for availability of alternate and efficacious statutory remedy
Apr 26, 2025
- In Favour of Assessee
- Citation Number : TS-464-HC-2025(BOM)
- Tax Payer : Manoj Naraindas Motwani
Income tax Appellate Tribunal
ITAT: Quashes Sec. 263 order citing non-fullfilment of conditions; Expln. 2 does not confer unchecked revisionary power
Apr 26, 2025
- In Favour of Assessee
- Citation Number : TS-463-ITAT-2025(DEL)
- Tax Payer : Clix Capital Services Pvt. Ltd