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Rulings ( 13253 results )

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Income tax Appellate Tribunal

ITAT: Applies ownership test to deny Aditya Birla Group co. depreciation claim on leased equipment

Jun 05, 2025
  • In Favour of Revenue
  • Citation Number : TS-706-ITAT-2025(Mum)
  • Tax Payer : Aditya Birla Financial Shared Services Limited
Income tax Appellate Tribunal

ITAT: Deletes ad-hoc addition on bogus purchases given Assessee discharged its onus

Jun 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-705-ITAT-2025(Mum)
  • Tax Payer : Rahul M Dalmia
Income tax Appellate Tribunal

ITAT: Deletes levy of interest u/s 234B on Formula one Marketing; Follows Mitsubishi Corporation

Jun 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-704-ITAT-2025(DEL)
  • Tax Payer : Formula one Marketing II Limited
Income tax Appellate Tribunal

ITAT: Sec. 11 disallowance restricted to benefit derived by specified-persons in violation of Sec. 13(1)

Jun 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-696-ITAT-2025(Mum)
  • Tax Payer : Anthayya Education Foundation Trust
Income tax Appellate Tribunal

ITAT: Prima facie adjustment by CPC u/s 143(1)(a) on debatable issue sans hearing Assessee, valid

Jun 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-695-ITAT-2025(Mum)
  • Tax Payer : Kokuyo Camlin Limited
Income tax Appellate Tribunal

ITAT: Assessee not liable to deduct tax at source u/s 195 on transponder service charges

Jun 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-703-ITAT-2025(Mum)
  • Tax Payer : United Home Entertainment Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes order u/s 153 r.w.s 254/143(3) for being beyond period of limitation

Jun 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-692-ITAT-2025(DEL)
  • Tax Payer : Urjaa Metalics Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Revision order directing AO to correctly issue penalty notice, within Sec. 263 jurisdiction

Jun 05, 2025
  • In Favour of Revenue
  • Citation Number : TS-686-ITAT-2025(Ahd)
  • Tax Payer : Vikas Vijay Gupta
Income tax Appellate Tribunal

ITAT: Rules on co-op society’s eligibility for deduction u/s 80P(2)(a)(i) despite different classes of members

Jun 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-684-ITAT-2025(Bang)
  • Tax Payer : Sri Anathapadmanabha Credit Cooperative Society Ltd
Income tax Appellate Tribunal

ITAT: Rules no cessation of liability where dispute pending arbitration, deletes addition

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-702-ITAT-2025(Mum)
  • Tax Payer : Centre For The Study Of Social Change
Income tax Appellate Tribunal

ITAT: Sec.10(10D) amendment, prospective; Restores matter for determination of effective date of assignment

Jun 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-701-ITAT-2025(Mum)
  • Tax Payer : Shripal Raj Lodha
High Court

HC: Holds AO’s assumption of jurisdiction u/s 147 as unsustainable & reassessment void ab initio

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-700-HC-2025(DEL)
  • Tax Payer : K.R. Pulp And Papers Ltd
High Court

HC: Shares received in exchange of Assessee’s interest in Escort Heart Institute, not perquisite

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-697-HC-2025(DEL)
  • Tax Payer : Naresh K Trehan
High Court

HC: Directs CIT(A) to dispose Assessee’s appeal pending for 8 years, expeditiously

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-690-HC-2025(DEL)
  • Tax Payer : Savista Global Solutions Private Limited
High Court

HC: Notice issued u/s 149(1)(a) beyond limitation & fails to satisfy conditions u/s 149(1)(b)

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-689-HC-2025(DEL)
  • Tax Payer : Manjeet Kaur Duggal
High Court

HC: Directs CIT(E) to revisit necessity for transfer, restores issue on validity of transfer u/s 127

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-699-HC-2025(MAD)
  • Tax Payer : DMK Charitable Trust
High Court

HC: Block assessment within limitation period valid as search not concluded until 'Restraint Orders' lifted u/s 132

Jun 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-698-HC-2025(MAD)
  • Tax Payer : Vedanta Limited
Income tax Appellate Tribunal

ITAT: Allows deduction u/s 80IA from gross total income, not restricted to income under PGBP

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-694-ITAT-2025(Mum)
  • Tax Payer : Geecee Ventures Limited
Income tax Appellate Tribunal

ITAT: Rules Singapore has taxing rights on capital gains from sale of shares acquired pre-April 2017

Jun 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-693-ITAT-2025(Mum)
  • Tax Payer : Prashant Kothari
Income tax Appellate Tribunal

ITAT: Form 67 not mandatory but directory in nature, can be filed after return for claiming FTC

Jun 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-691-ITAT-2025(Mum)
  • Tax Payer : Sterling And Wilson Renewable Energy Limited