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Rulings ( 13253 results )

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High Court

HC: Quashes reassessment proceedings for AY 2014-15, being time barred; Follows Rajeev Bansal

Jun 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-766-HC-2025(GUJ)
  • Tax Payer : S K Corpration
High Court

HC: Sets aside assessment order passed without considering Assessee’s reply; Directs Revenue to denovo assessment

Jun 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-765-HC-2025(BOM)
  • Tax Payer : Vibgyor Vinimay Private Limited
Income tax Appellate Tribunal

ITAT: Deletes addition for unpaid royalty; Rules TDS deduction doesn't establish income accrual if it is irrecoverable

Jun 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-764-ITAT-2025(DEL)
  • Tax Payer : Weir Mineral (India) Pvt Ltd
High Court

HC: Limitation u/s 144C(13) reckons from date DRP directions become visible to AO, not ITBA upload

Jun 14, 2025
  • In Favour of Revenue
  • Citation Number : TS-763-HC-2025(MAD)
  • Tax Payer : Extreme Networks India Private Limited
Income tax Appellate Tribunal

ITAT: Allows PE loss set-off to Abu Dhabi Commercial Bank against ECB interest under DTAA

Jun 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-762-ITAT-2025(Mum)
  • Tax Payer : Abu Dhabi Commercial Bank PJSC Wework India Management Private Limited
Income tax Appellate Tribunal

ITAT: Assessee eligible for deduction u/s 80IA(4)(iv) as conditions prescribed u/s 80IA(3)(ii) are fulfilled

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-761-ITAT-2025(CHNY)
  • Tax Payer : Kumarasamy Ramakrishnan
Income tax Appellate Tribunal

ITAT: Trust’s activity genuineness key for Sec.12AB registration, not quantum of expenditure

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-760-ITAT-2025(Bang)
  • Tax Payer : Dhwani Shristi Foundation
Income tax Appellate Tribunal

ITAT: Doctrine of merger inapplicable to independent orders u/s 143(1) & 154; Upholds Sec. 154 appeal rejection

Jun 13, 2025
  • In Favour of Revenue
  • Citation Number : TS-759-ITAT-2025(CHNY)
  • Tax Payer : Sadish Paul
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 69 as Revenue fails to link Assessee to seized documents

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-758-ITAT-2025(Bang)
  • Tax Payer : Gopal Krishnanatsa Katigar
Income tax Appellate Tribunal

ITAT: Allows STT-paid loss adjustment; Directs LTCL set-off against non-grandfathered gains

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-757-ITAT-2025(Mum)
  • Tax Payer : Schwab Emerging Markets Equity ETF
Income tax Appellate Tribunal

ITAT: Disallowance u/s 14A impermissible if no exempt income earned; Explanation u/s 14A prospective

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-755-ITAT-2025(Bang)
  • Tax Payer : Indus Valley Properties Private Limited
Income tax Appellate Tribunal

ITAT: Sets aside reassessment proceedings for not obtaining approval u/s 151(1) by Revenue

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-756-ITAT-2025(Mum)
  • Tax Payer : Vijaysingh Madhavrao Patwardhan
Income tax Appellate Tribunal

ITAT: Penalty provisions u/s 271(1)(c) inapplicable given addition made on estimation basis

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-754-ITAT-2025(Mum)
  • Tax Payer : Trustar Diamond
Income tax Appellate Tribunal

ITAT: Quashes reassessment beyond 4-years for being ‘mere change of opinion’ basis same material

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-753-ITAT-2025(Mum)
  • Tax Payer : HMG Engineering Pvt. Ltd
Income tax Appellate Tribunal

ITAT: STCL on STT-paid shares taxable at 15% can be set off against STCG taxable at 30%

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-752-ITAT-2025(Mum)
  • Tax Payer : iShares ESG Aware MSCI ETF
Income tax Appellate Tribunal

ITAT: Refund already granted to be first adjusted against interest for Sec. 244A

Jun 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-751-ITAT-2025(Mum)
  • Tax Payer : Viacom 18 Media Private Limited
Income tax Appellate Tribunal

ITAT: Allows TDS credit based on valid physical certificates despite mismatch with Form 26AS

Jun 12, 2025
  • In Favour of Revenue
  • Citation Number : TS-750-ITAT-2025(Mum)
  • Tax Payer : Tata Communications Limited
High Court

HC: Failure to dispose objections raised, breach of principles of natural justice, vitiating reassessment

Jun 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-744-HC-2025(BOM)
  • Tax Payer : Kalpesh R. Varia HUF Through Karta
High Court

HC: Proceedings initiated due to ‘mere change of opinion’, invalid; Quashes notice u/s 148

Jun 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-747-HC-2025(GUJ)
  • Tax Payer : Aditya Hemang Patel
High Court

HC: Upholds disallowance of Sec. 10(10C) exemption as Bank's exit scheme fails Rule 2BA test

Jun 12, 2025
  • In Favour of Revenue
  • Citation Number : TS-749-HC-2025(KER)
  • Tax Payer : N G GANGADEVI