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Rulings ( 13941 results )

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Income tax Appellate Tribunal

ITAT: Rejects member contributions' exemption claim as lacks 'Principle of Mutuality', allows discount deduction

Oct 16, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1356-ITAT-2025(CHNY)
  • Tax Payer : Sankari Lorry Urimaiyalargal Sangam
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s order on Sec. 69C addition applying reduced GP rate on bogus purchases

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1355-ITAT-2025(DEL)
  • Tax Payer : Bhavya Pipe Industry
Income tax Appellate Tribunal

ITAT: Capital gains to be assessed in hands of retiring partner, not Assessee firm; Affirms deletion of addition u/s 50C

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1354-ITAT-2025(Mum)
  • Tax Payer : Go Go Garments
Income tax Appellate Tribunal

ITAT: Mandates adherence to SC judgment, as it exists while passing order; Restores issue for verification

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1352-ITAT-2025(Mum)
  • Tax Payer : Kushang Security & House Keeping Service Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Upholds Sec. 56(2)(vii)(b) addition on second flat as agreements separate & distinct, remands loss verification

Oct 15, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1351-ITAT-2025(Mum)
  • Tax Payer : Aparna Sandeep Kulkarni
Income tax Appellate Tribunal

ITAT: Assessment order not erroneous as AO conducted due enquiry & verification; Quashes revision order

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1350-ITAT-2025(Mum)
  • Tax Payer : Vinay Tarachand Chawla
Income tax Appellate Tribunal

ITAT: Stamp duty valuation for Sec. 56(2)(vii) to be considered on date of booking/part payment, not registration

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1349-ITAT-2025(Mum)
  • Tax Payer : Rudaram Dungararamji Choudhary
Income tax Appellate Tribunal

ITAT: Rejection of books u/s 145(3) on suspicion, unjustified; Deletes demonetisation cash addition

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1348-ITAT-2025(Ahd)
  • Tax Payer : Arvindbhai Jewellers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: No need for further profit attribution for Warner Bros’ as transaction at arms’ length price

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1347-ITAT-2025(Mum)
  • Tax Payer : Warner Bros Distributing Inc.
High Court

HC: Affirms restriction of bogus purchases addition @15%, Assessee proved genuineness of transactions

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1345-HC-2025(BOM)
  • Tax Payer : Ramelex Private Ltd
High Court

HC: HC: Copy of Gujarat HC order directing CBDT to extend return filing due date

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1346-HC-2025(GUJ)
  • Tax Payer : Income Tax Bar Association & Anr
Income tax Appellate Tribunal

ITAT: Affirms addition u/s 50C on sale of land/building, restricts addition to stamp duty valuation

Oct 13, 2025
  • In Favour of Revenue
  • Citation Number : TS-1344-ITAT-2025(Mum)
  • Tax Payer : Nutrela Marketing Pvt Ltd
Income tax Appellate Tribunal

ITAT: eBay Singapore eligible for DTAA benefit as STCG on sale of Flipkart Singapore’s shares not taxable in India

Oct 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1343-ITAT-2025(Mum)
  • Tax Payer : eBay Singapore Services Private Limited
High Court

HC: 99-year lease doesn't confer 'owner' status for depreciation to Hinduja Foundaries; Allows 5% amortization charges

Oct 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1342-HC-2025(MAD)
  • Tax Payer : Hinduja Foundries Ltd
High Court

HC: No willful disobedience by PCIT as order passed in accordance to CBDT Circular; Quashes contempt

Oct 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1341-HC-2025(DEL)
  • Tax Payer : Urmila Goyal
High Court

HC: Upholds charitable status of Hamdard Laboratories u/s 11 & 12, deletes Rs. 193 Cr addition

Oct 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1339-HC-2025(DEL)
  • Tax Payer : Hamdard Laboratories (India)
Income tax Appellate Tribunal

ITAT: Quashes assessment by non-jurisdictional AO despite transfer to Central Circle post survey

Oct 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1337-ITAT-2025(CHNY)
  • Tax Payer : Ramasubbu Minnalkodi
High Court

HC: Stays Sec. 271(1)(c) penalty recovery due to quantum appeal pendency; Relegates to Appeal remedy

Oct 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1336-HC-2025(MAD)
  • Tax Payer : OPG Power Generation Private Limited
High Court

HC: Allows DTVsV benefit on manually filed appeal, rejects Revenue's invalid appeal plea

Oct 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1335-HC-2025(GUJ)
  • Tax Payer : Tejal Mayur Rao
High Court

HC: Quashes reassessment by non-jurisdictional AO based on ITBA system sans transfer order u/s 127

Oct 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1333-HC-2025(GUJ)
  • Tax Payer : DIAMOND TMT AND PROCON PRIVATE LIMITED