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Rulings ( 12916 results )

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Income tax Appellate Tribunal

ITAT: Ex-gratia received from Pfizer Healthcare on termination of service is capital receipt, not taxable

Apr 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-338-ITAT-2025(PUN)
  • Tax Payer : Godavari Vijay Kulkarni
Income tax Appellate Tribunal

ITAT: One-time benefit to Kapil Dev on contribution to Indian Cricket by BCCI not taxable u/s 56(2)(vii), BCCI registered u/s 12AA

Apr 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-331-ITAT-2025(DEL)
  • Tax Payer : Kapil Dev Nikhanj
Income tax Appellate Tribunal

ITAT: Loss on account of foreign exchange fluctuation an allowable deduction, applies rule of consistency

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-334-ITAT-2025(Mum)
  • Tax Payer : Diebold Nixdorf India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Mere non-maintenance of books, not a basis to deny Assessee’s cash requirements; Deletes disallowance u/s 69A

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-332-ITAT-2025(Ahd)
  • Tax Payer : Kishanlal Hariram Maheta
Income tax Appellate Tribunal

ITAT: Extinguishment of old flat in lieu of new flat under redevelopment agreement not taxable u/s 56(2)(x)

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-333-ITAT-2025(Mum)
  • Tax Payer : Anil Dattaram Pitale
High Court

HC: Merely summarising assessee's objections doesn't amount to a response; Remands matter

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-326-HC-2025(BOM)
  • Tax Payer : EPL Limited
High Court

HC: Declines to entertain writ on late issuance of notice due to system overload

Apr 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-327-HC-2025(BOM)
  • Tax Payer : Balgopal Holdings & Traders & Ors
High Court

HC: Lifts bank a/c attachment where woman appointed director for 'convenience'; Notes son's illness

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-328-HC-2025(BOM)
  • Tax Payer : Jagruti Nitin Patil
High Court

HC: Quashes reassessment against EY UK, sans information suggesting income escapement

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-330-HC-2025(DEL)
  • Tax Payer : Ernst And Young Emeia Services Limited
Income tax Appellate Tribunal

ITAT: DGIT(Inv.) order cancelling approval u/s 10(23C)(vi) beyond authority, gross violation of CBDT notification

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-329-ITAT-2025(DEL)
  • Tax Payer : Sri Krishan Educational Trust
Income tax Appellate Tribunal

ITAT: Provisions of Sec. 35DDA inapplicable to pension payments being recurring in nature

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-322-ITAT-2025(Mum)
  • Tax Payer : Novartis India Ltd
Income tax Appellate Tribunal

ITAT: Deletes disallowance of payments by insurance co. to agents, citing IRDA compliance

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-323-ITAT-2025(Mum)
  • Tax Payer : The New India Assurance Company Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition towards unexplained purchases basis third-party statement without considering Assessee’s explanation

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-316-ITAT-2025(Mum)
  • Tax Payer : Rolta India Ltd.
Income tax Appellate Tribunal

ITAT: Remits 80G application to CIT(E), imposes costs on Assessee for non-cooperation

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-315-ITAT-2025(Mum)
  • Tax Payer : N.M Shah Charitable Trust
Income tax Appellate Tribunal

ITAT: Premium paid on OFCD redemption allowable as interest expenditure u/s 36(1)(iii)

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-312-ITAT-2025(Mum)
  • Tax Payer : Skyline Mansions Private Limited
Income tax Appellate Tribunal

ITAT: Quashes Sec. 69B addition basis loose paper-sheets which are inadmissible as evidence

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-311-ITAT-2025(Bang)
  • Tax Payer : Global Star Realtors Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Appeal by IBC-bound Co. basis authorization from former management, not maintainable

Apr 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-325-ITAT-2025(Mum)
  • Tax Payer : Royal Twinkle Star Club Pvt. LTD
High Court

HC: AO seeking consultation from Superiors tantamount to abdication of quasi-judicial powers; Holds assessment non-est

Apr 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-324-HC-2025(P & H)
  • Tax Payer : FinDoc Finvest Private Ltd
Income tax Appellate Tribunal

ITAT: Despite word 'commission' in agreement, CFA variable service charges subject to TDS u/s 194C, not u/s 194H

Apr 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-320-ITAT-2025(Mum)
  • Tax Payer : CEAT Limited
High Court

HC: Directs NFAC to dispose Assessee’s pending appeal, collecting 20% of disputed demand not mandatory

Apr 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-314-HC-2025(MAD)
  • Tax Payer : Haji I.Asarab Ali