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Rulings ( 13729 results )

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Income tax Appellate Tribunal

ITAT: Foreign institution collaborations, not violative of Sec.11; No contravention on specific community preference u/s 13(1)(b)

Sep 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1260-ITAT-2025(Mum)
  • Tax Payer : Aditya Birla Education Trust
Income tax Appellate Tribunal

ITAT: Non-deposit of unutilized sale consideration not fatal for Sec. 54F benefit claim

Sep 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1259-ITAT-2025(CHNY)
  • Tax Payer : Krishnamoorthy Vijayaraghavan
High Court

HC: Reassessment invalid absent proper service of notice; Speed-post not equivalent to registered-post

Sep 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-1258-HC-2025(ALL)
  • Tax Payer : Mahesh Gautam
Income tax Appellate Tribunal

ITAT: Upholds retrospective cancellation of Trust's registration, by invoking Sec 12AA(3) for misuse of status

Sep 22, 2025
  • In Favour of Revenue
  • Citation Number : TS-1257-ITAT-2025(DEL)
  • Tax Payer : Advantage India
Income tax Appellate Tribunal

ITAT: Restores addition u/s 68, rules IDS disclosure of gains insufficient when transaction accepted as bogus

Sep 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-1256-ITAT-2025(Mum)
  • Tax Payer : Vimal Arvind Kapasi
High Court

HC: Sec. 54F relief subject to assessment, not prima facie findings; Allows excess capital-gains funds withdrawal

Sep 22, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1255-HC-2025(KER)
  • Tax Payer : Sainaba Hamza Koya
Income tax Appellate Tribunal

ITAT: Unexplained cash sale addition impermissible sans rejection of books of accounts u/s 145(3) & acceptance of audited results

Sep 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-1249-ITAT-2025(DEL)
  • Tax Payer : Artex Textile Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Receipt for sale of copyrighted IFE video/audio content, not royalty; Follows Engineering analysis

Sep 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-1250-ITAT-2025(DEL)
  • Tax Payer : Anuvu UK Operations Ltd.
High Court

HC: HC: Quashes reassessment order passed without considering Assessee’s reply for breach of principle of natural justice

Sep 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-1254-HC-2025(GUJ)
  • Tax Payer : Mehul Ravjibhai Surani
High Court

HC: Rejects CIT(E) order denying approval u/s 12AB, pre-judging trust's charitable activities at registration state impermissible

Sep 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-1251-HC-2025(GUJ)
  • Tax Payer : Bhojaram Leuva Patel Seva Samaj Trust
Income tax Appellate Tribunal

ITAT: Deletes Sec. 271D penalty on cash sale of agricultural land; Land not ‘capital asset’ outside scope of Sec. 269SS

Sep 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-1252-ITAT-2025(HYD)
  • Tax Payer : Late Nimmatoori Raja Babu.
Income tax Appellate Tribunal

ITAT: Confirms dismissal of Revenue’s appeal for low tax effect, as exception under CBDT circular inapplicable

Sep 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-1253-ITAT-2025(Mum)
  • Tax Payer : Punjabi Ghasitaram Halwai Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Upholds disallowance for brought forward business loss due to belated filing of return u/s 139(1)

Sep 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-1248-ITAT-2025(Mum)
  • Tax Payer : Mtitanium Apartments Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Satisfaction of twin conditions u/s 36(1)(vii) r.w. Sec. 36(2) entitles deduction of bad debts written off

Sep 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-1247-ITAT-2025(CHNY)
  • Tax Payer : Jayapriya Company
Income tax Appellate Tribunal

ITAT: Deletes addition for hypothetical income towards FSI entitlement, as based on conjectures/surmises

Sep 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-1246-ITAT-2025(Mum)
  • Tax Payer : K S Chamankar Enterprises
Income tax Appellate Tribunal

ITAT: Quashes reassessment proceedings, cites lack of valid notice & proof of service

Sep 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-1245-ITAT-2025(DEL)
  • Tax Payer : Skyline Engineering Contracts (India) Private Ltd
Income tax Appellate Tribunal

ITAT: Rectifies inadvertent mistake between order pronounced in open Court & findings in written order

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1240-ITAT-2025(Bang)
  • Tax Payer : Amin Holdings Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes reassessment citing mechanical sanction basis mere ‘change of opinion’ sans new material

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1239-ITAT-2025(DEL)
  • Tax Payer : S. C. Johnson Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Temple trust providing daily food-service eligible for registration u/s 80G; Quashes CIT(E)’s denial

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1237-ITAT-2025(Bang)
  • Tax Payer : Sri Mookambika Temple
Income tax Appellate Tribunal

ITAT: Confirms partial addition u/s 69A for cash deposits during demonetization, rejects earlier withdrawal claims

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1231-ITAT-2025(Mum)
  • Tax Payer : A. Navinchandra Steel Private Limited