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Rulings ( 13387 results )

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Income tax Appellate Tribunal

ITAT: ITAT: Deletes addition on STCG & NCD interest of Indian-entity, follows Bombay HC’s ADIA decision

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-967-ITAT-2025(Mum)
  • Tax Payer : Green Maiden A 2013 Trust
Income tax Appellate Tribunal

ITAT: Deletes 2.24% net profit addition over surrendered income in lieu of discrepancy in books

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-972-ITAT-2025(DEL)
  • Tax Payer : Arihant Textiles
Income tax Appellate Tribunal

ITAT: Identity confirmed, capital introduction cannot be doubted; Additions u/s 68 on mere suspicion unsustainable

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-971-ITAT-2025(Mum)
  • Tax Payer : Omega Infrastructures
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 order on delayed PF contribution; AO followed jurisdictional HC judgment pre-Checkmate

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-952-ITAT-2025(CHNY)
  • Tax Payer : Alliance Broadcasting Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Bad debt claim allowable if actually written off, irrespective of partial recovery

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-951-ITAT-2025(Mum)
  • Tax Payer : Edge Steels Private Limited
Income tax Appellate Tribunal

ITAT: Allows rectification u/s 254(2), corrects reference to original instead of revised appeal grounds

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-947-ITAT-2025(Mum)
  • Tax Payer : Kaisha Lifesciences Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Two PANs, one person, clubs income & confirms undisclosed income; Directs Revenue for fresh computation

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-969-ITAT-2025(DEL)
  • Tax Payer : Sunil Jain
Income tax Appellate Tribunal

ITAT: Consolidated satisfaction note for various AYs vitiates assessment proceedings, relies on Kar HC decision

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-968-ITAT-2025(PUN)
  • Tax Payer : Subhash Jivraj Jain
Income tax Appellate Tribunal

ITAT: Appeal against Sec. 154 order valid, quashes incorrect CPC addition; Clarifies contingent liability disclosure

Jul 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-966-ITAT-2025(PUN)
  • Tax Payer : Ramgopal Birla Textile (P.) Ltd
Supreme Court

SC: Dismisses Revenue's review petition against order declaring Engineering Analysis as law of land

Jul 26, 2025
  • In Favour of None/NA
  • Citation Number : TS-965-SC-2025
  • Tax Payer : Vodafone Idea Ltd
High Court

HC: Sec. 72A(4) inapplicable since re-structure Scheme not demerger as contemplated under the Act

Jul 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-963-HC-2025(BOM)
  • Tax Payer : NOCIL Limited
Income tax Appellate Tribunal

ITAT: Addition made beyond reasons recorded for reassessment invalid; Appeal valid despite non impleading heirs u/s 159

Jul 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-964-ITAT-2025(PUN)
  • Tax Payer : Vivek Naresh Shah
Income tax Appellate Tribunal

ITAT: Third Member concurs with AM, prior year’s order can be followed provided parity of facts

Jul 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-958-ITAT-2025(Mum)
  • Tax Payer : Crest Paper Mills Ltd.
High Court

HC: Pending tax proceedings stands extinguished consequent to approval of resolution plan under IBC; Quashes reassessment

Jul 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-957-HC-2025(BOM)
  • Tax Payer : Ornate Spaces Private Limited
Income tax Appellate Tribunal

ITAT: Timing of payment irrelevant for Sec. 43A capitalization of forex loss; Follows Woodward Governor

Jul 25, 2025
  • In Favour of Revenue
  • Citation Number : TS-962-ITAT-2025(Ahd)
  • Tax Payer : Unimed Technologies Limited
Income tax Appellate Tribunal

ITAT: Rejects technicality, allows HDFC bank to raise ESOP expense deduction even if not claimed in original return

Jul 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-961-ITAT-2025(Mum)
  • Tax Payer : HDFC Bank Limited
Income tax Appellate Tribunal

ITAT: In marquee CCD search case, Revenue loses big; Unverified employee statements discarded

Jul 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-960-ITAT-2025(Bang)
  • Tax Payer : Malavika Hegde
High Court

HC: Multiple residential houses qualify for capital gains exemption under unamended Sec. 54(1)

Jul 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-959-HC-2025(BOM)
  • Tax Payer : Krishnagopal B. Nangpal
Supreme Court

SC: Hyatt's substantive control on Indian operations constitutes PE; Economic substance overrides legal form

Jul 24, 2025
  • In Favour of Revenue
  • Citation Number : TS-954-SC-2025
  • Tax Payer : Hyatt International Southwest Aisa Ltd
High Court

HC: Rectification u/s 154 impermissible once VsV filing accepted by Designated Authority

Jul 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-956-HC-2025(PAT)
  • Tax Payer : Manohar Lal Poddar