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Rulings ( 12919 results )

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High Court

HC: Allows belated return filing for claiming refund; Directs fresh denovo order condoning delay

Mar 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-276-HC-2025(GUJ)
  • Tax Payer : Yogesh Rasiklal Chandrani
High Court

HC: Contributions to gratuity fund taxable u/s 40A(7)(b) instead of comparatively general provision u/s 43B

Mar 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-296-HC-2025(MAD)
  • Tax Payer : Sanmar Speciality Chemicals Limited
High Court

HC: Reopening based on SEBI's order but AO didnot consider SEBI's / SAT's findings; Reassessment unsustainable

Mar 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-297-HC-2025(DEL)
  • Tax Payer : Gyan Marketing Associates Pvt. Ltd
High Court

HC: Quashes reassessment proceedings having initiated after approval of resolution plan by NCLT under IBC

Mar 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-278-HC-2025(CAL)
  • Tax Payer : SREI Equipment Finance Limited
Income tax Appellate Tribunal

ITAT: Debt-driven asset transfer not demerger u/s 2(19AA), allows capital loss on transfer of land & investment

Mar 28, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-295-ITAT-2025(DEL)
  • Tax Payer : SIEL Limited
Income tax Appellate Tribunal

ITAT: MD remuneration compliant with Companies Act, no adverse action by MCA; Allows deduction u/s 37(1)

Mar 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-294-ITAT-2025(Mum)
  • Tax Payer : Piramal Fund Management Private Limited
High Court

HC: Cautions Revenue on AI generated orders, against sacrificing “fairness” at altar of automation expediency

Mar 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-290-HC-2025(BOM)
  • Tax Payer : TPL – HGIEPL Joint Venture
Income tax Appellate Tribunal

ITAT: Delivery order charges deemed 'directly connected' to air cargo, exempt under Art. 8 of India-Turkey DTAA

Mar 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-289-ITAT-2025(DEL)
  • Tax Payer : Turkish Airlines Inc.
Income tax Appellate Tribunal

ITAT: Deletes Rule 3(7)(i) addition for notional interest on interest-free loan sans employer-employee relationship

Mar 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-275-ITAT-2025(Mum)
  • Tax Payer : Vipin Kumar Jain
Income tax Appellate Tribunal

ITAT: Revision invalid when alleged cash-deposit enquired in assessment & no error pointed by CIT

Mar 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-257-ITAT-2025(Mum)
  • Tax Payer : Shashank Sunilendu Roy
Income tax Appellate Tribunal

ITAT: GST shouldn’t be included while computing total receipts u/s 44BB

Mar 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-288-ITAT-2025(Mum)
  • Tax Payer : Oceaneering International GmbH
High Court

HC: Adverting to old methods contradict legislative intent; Quashes reassessment for not adhering to Sec.151A

Mar 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-287-HC-2025(RAJ)
  • Tax Payer : Sharda Devi Chhajer
High Court

HC: Assessee can't keep on raising objections, delay in approaching Court fatal; Declines relief

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-281-HC-2025(BOM)
  • Tax Payer : Tomorrow Techonologies Global Innovation Ltd
High Court

HC: Can't approach Court at fag end of assessment process, having made factual submissions

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-280-HC-2025(BOM)
  • Tax Payer : Sarita Venkat Anthati
High Court

HC: Assessee precluded from seeking stay on assessment proceedings, having participated in re-assessment proceedings

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-286-HC-2025(BOM)
  • Tax Payer : Zurich Kotak General Insurance Company (India) Limited
High Court

HC: Dismisses writ for 'abuse of judicial process', non-disclosure of correct facts & bypassing statutory remedy

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-285-HC-2025(BOM)
  • Tax Payer : Patil Ranajagjitsingh Padmasinha (HUF)
High Court

HC: Declines interim relief citing late circulation of petition, approaching re-assessment timeline

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-284-HC-2025(BOM)
  • Tax Payer : PAN India Network Infra vest Ltd
High Court

HC: Declines interference with re-assessment order noting availability of alternate remedy

Mar 27, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-283-HC-2025(BOM)
  • Tax Payer : Milan Sudhir Shah
High Court

HC: Declines relief observing 11 month gap between notice & petition filing

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-282-HC-2025(BOM)
  • Tax Payer : Bharti Axa Life Insurance Company Ltd
Income tax Appellate Tribunal

ITAT: Upholds Sec. 221(1) penalty, prior tax payment no reason for quashing remaining penalty

Mar 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-277-ITAT-2025(Mum)
  • Tax Payer : Amrrut Shavjjibhai Gada