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Income tax Appellate Tribunal

ITAT: Google search findings a new fact, can't fasten penalty basis unconfronted info

Jun 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-816-ITAT-2025(DEL)
  • Tax Payer : Sahil Vachani
Income tax Appellate Tribunal

ITAT: Adjustment u/s 11(3) unjustified given Trust utilized accumulated surplus within prescribed time

Jun 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-815-ITAT-2025(PUN)
  • Tax Payer : Yashwantrao Chavan Maharashtra Open University
High Court

HC: Reprimands ITAT Bench for "blatant disregard" of judicial discipline, advises against such "indiscretions"

Jun 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-814-HC-2025(KER)
  • Tax Payer : Cool Minds Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Waiver of sales tax liability constitutes business benefit, taxable u/s 28(iv)

Jun 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-813-ITAT-2025(Mum)
  • Tax Payer : Oricon Enterprises Ltd
Income tax Appellate Tribunal

ITAT: Discounts not commission for Bajaj Auto, no TDS required; Deletes Sec. 40(a)(ia) disallowance

Jun 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-811-ITAT-2025(Mum)
  • Tax Payer : Bajaj Auto Limited
Income tax Appellate Tribunal

ITAT: Sec. 54 claim valid without revised return; Confirms LTCG deduction on new property purchase

Jun 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-810-ITAT-2025(DEL)
  • Tax Payer : Arun Dwivedi
High Court

HC: Invoking Sec. 206AA for not furnishing PAN of payees, unwarranted, as per overriding Sec. 90(2)

Jun 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-809-HC-2025(GUJ)
  • Tax Payer : Adani Wilmar Ltd
Income tax Appellate Tribunal

ITAT: Assessee's second appeal deemed infructuous given matter remanded to AO earlier

Jun 23, 2025
  • In Favour of Revenue
  • Citation Number : TS-808-ITAT-2025(CHNY)
  • Tax Payer : The Arni Agri Producers Cooperative Marketing Society Ltd
High Court

HC: CBDT's order with cut-off, ultra vires: Directs Interim Board to consider settlement applications filed by Sep 30, 2021

Jun 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-807-HC-2025(KER)
  • Tax Payer : Aayana Charitable Trust
High Court

HC: Compensation for ESOPs loss, capital receipt, not taxable as perquisite; Distinguishes Madras HC judgment

Jun 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-806-HC-2025(KAR)
  • Tax Payer : Manjeet Singh Chawla
Income tax Appellate Tribunal

ITAT: Gifted shares not taxable; Rules reassessment invalid due to procedural lapses & timing

Jun 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-805-ITAT-2025(Mum)
  • Tax Payer : Prema Mukesh Jhalani
High Court

HC: Quashes Sec. 119(2)(b) rejection for revised ITR post-amalgamation, remits for de novo adjudication

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-796-HC-2025(GUJ)
  • Tax Payer : Praveg Limited
Income tax Appellate Tribunal

ITAT: Upholds assessment order by ACIT despite Sec. 143(2) notice by ITO as jurisdiction assumed within CBDT norms

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-802-ITAT-2025(Ahd)
  • Tax Payer : Rupen Marketing Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes additions on capital contribution to firm, given Assessee substantiated loan from father

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-803-ITAT-2025(Ahd)
  • Tax Payer : Kalidas Jivabhai Patel
Income tax Appellate Tribunal

ITAT: Deletes protective addition as peak unexplained income already taxed in employee’s hands, sans corroborative evidence

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-804-ITAT-2025(Mum)
  • Tax Payer : Vinay Ramanlal Shah
High Court

HC: DRP directions without DIN bad in law, quashes consequential assessment orders

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-797-HC-2025(MAD)
  • Tax Payer : Laserwords US Inc.
Income tax Appellate Tribunal

ITAT: Additions u/s 153A unsustainable given no incriminating material found during search

Jun 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-801-ITAT-2025(Mum)
  • Tax Payer : Arun Mohanlal Joshi
High Court

HC: Expenditure on sugarcane allowable basis order receipt & business necessity, clarifies expense crystallization

Jun 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-800-HC-2025(MAD)
  • Tax Payer : Sakthi Sugars Limited
Income tax Appellate Tribunal

ITAT: Marketing support services alone don't create PE in India, Zscaler India not DAPE

Jun 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-799-ITAT-2025(DEL)
  • Tax Payer : Zscaler Inc.
Income tax Appellate Tribunal

ITAT: Reduction in partner's share on reconstitution not a capital asset transfer; Deletes STCG addition

Jun 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-798-ITAT-2025(CHNY)
  • Tax Payer : Gokulakrishna