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Rulings ( 13514 results )

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Income tax Appellate Tribunal

ITAT: Film distribution receipts not royalty u/s 9(1)(vi); Directs denovo adjudication bifurcating non-theoretical components

Jul 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-936-ITAT-2025(CHNY)
  • Tax Payer : Gem Entertainment KFT
High Court

HC: Quashes reassessment order passed in name of deceased Assessee over non-service to legal heirs

Jul 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-941-HC-2025(KAR)
  • Tax Payer : MR. SURESH KUMAR CHANNAPPA
Income tax Appellate Tribunal

ITAT: Standard of proof for cash deposits much higher; Sans auditable sales trail, genuineness questionable

Jul 18, 2025
  • In Favour of Revenue
  • Citation Number : TS-938-ITAT-2025(Ahd)
  • Tax Payer : Rashmin Kantilal Vakta
Income tax Appellate Tribunal

ITAT: Emphasizes legislative purpose over procedural rejection; Directs fresh adjudication for Sec. 12AB registration

Jul 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-940-ITAT-2025(Ahd)
  • Tax Payer : MAA Sharda Kothari Foundation
High Court

HC: Distinguishing ABG Shipyard, halts assessment proceedings during IBC moratorium

Jul 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-939-HC-2025(BOM)
  • Tax Payer : Smaaash Entertainment Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Partnership firms outside ambit of Sec. 56(2)(vii)(b)(ii) for AY 2017-18; Sets aside revision order

Jul 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-937-ITAT-2025(Ahd)
  • Tax Payer : Kalptaru Infrabuild
Income tax Appellate Tribunal

ITAT: Upholds Rs. 662 Cr. goodwill depreciation for Reckitt Benckiser; Rejects AO's negative goodwill theory & narrow approach

Jul 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-933-ITAT-2025(Ahd)
  • Tax Payer : Reckit Benkiser Healthcare India P. Ltd
High Court

HC: Assessee entitled to depreciation on actual cost of revalued assets after Partnership takeover

Jul 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-932-HC-2025(MAD)
  • Tax Payer : Sundaram Spinning Mills (P) Ltd
Income tax Appellate Tribunal

ITAT: Rejects Revenue’s arbitrary profit estimation in real-estate business; Upholds Assessee's accounting method

Jul 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-929-ITAT-2025(Mum)
  • Tax Payer : Kavya KCD Developers
Income tax Appellate Tribunal

ITAT: Derivatives not akin to shares; Receipts from derivatives transfer exempt under Art. 13(4) of Indo-Mauritius DTAA

Jul 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-928-ITAT-2025(Mum)
  • Tax Payer : 3 Sigma Global Fund
High Court

HC: Engineering Analysis ratio on royalty final & binding post GE Technology review dismissal

Jul 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-925-HC-2025(DEL)
  • Tax Payer : OVID Technologies Inc.
Income tax Appellate Tribunal

ITAT: Sec.56(2)(via) inapplicable to buyback, given tests of "becoming property" & "shares of any other company" fails

Jul 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-924-ITAT-2025(Mum)
  • Tax Payer : Lupin Investments Pvt. Ltd
High Court

HC: Directs fresh valuation for NIL withholding tax on cross-border share transaction; Remands matter

Jul 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-923-HC-2025(DEL)
  • Tax Payer : Bray Controls South East Asia Pte Ltd
Income tax Appellate Tribunal

ITAT: Refuses to condone delay sans sufficient cause, given lack of diligence & malafide intent

Jul 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-920-ITAT-2025(Mum)
  • Tax Payer : All India Rubber Industries Association
High Court

HC: Deletes addition towards cessation of liability u/s 41(1) given pending civil suit for recovery

Jul 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-918-HC-2025(MAD)
  • Tax Payer : Anand Transport
High Court

HC: ‘Flower bed area’ merely ornamental, not part of ‘built-up area’ for deduction u/s 80IB(10)

Jul 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-919-HC-2025(BOM)
  • Tax Payer : Nahar Enterprises
High Court

HC: E-license portal-services to Genpact not FTS under UK DTAA; Reinforces 'make available' test

Jul 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-917-HC-2025(DEL)
  • Tax Payer : Tungsten Automation England Limited
Income tax Appellate Tribunal

ITAT: Sale of windmill division falls within ‘slump sale’ definition u/s 2(42C), taxable as capital gains u/s 50B

Jul 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-916-ITAT-2025(CHNY)
  • Tax Payer : Ashok Leyland Ltd.
Income tax Appellate Tribunal

ITAT: Deletes adjustment given accumulated funds utilized within time frame; Applies 'doctrine of impossibility'

Jul 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-915-ITAT-2025(Ahd)
  • Tax Payer : Krishnanagar Vaishnvsamaj
High Court

HC: Affirms PCIT's rejection of penalty immunity u/s 273AA for incomplete disclosure

Jul 14, 2025
  • In Favour of Revenue
  • Citation Number : TS-914-HC-2025(MAD)
  • Tax Payer : Abdul Rahim