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Rulings ( 15436 results )

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Income tax Appellate Tribunal

ITAT: Mere pendency of SLP no ground to disregard HC judgment applicability; Upholds Sec. 43B relief

  • In Favour of Assessee
  • Citation Number : TS-1630-ITAT-2026(Mum)
  • Tax Payer : Imp Powers Limited
Income tax Appellate Tribunal

ITAT: Upholds Sec. 50C applicability to tenancy rights; Remands valuation issue for DVO reference

  • In Favour of Assessee
  • Citation Number : TS-1627-ITAT-2026(Mum)
  • Tax Payer : Kashmira Rajnikant Doshi
High Court

HC: Recurring surplus doesn’t negate hospital’s philanthropy; Grants Sec. 10(23C)(via) approval to Breach Candy Hospital Trust

  • In Favour of Assessee
  • Citation Number : TS-1631-HC-2026(BOM)
  • Tax Payer : Breach Candy Hospital Trust
Income tax Appellate Tribunal

ITAT: Special audit-report to guide net profit rate, subject to 3%-18% limits; Remands profit estimation to AO

  • In Favour of Assessee
  • Citation Number : TS-1623-ITAT-2026(JAB)
  • Tax Payer : Jabalpur Development Authority
Supreme Court

SC: Rejects fastening Sec. 40(a)(i) disallowance on LG over remittances to parent absent Sec. 195 liability

  • In Favour of Assessee
  • Citation Number : TS-1629-SC-2026
  • Tax Payer : Principal Officer LG Electronics India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: No Sec. 40(a)(ai) disallowance for non-deduction of TDS on interest where valid forms 15H/15G obtained

  • In Favour of Assessee
  • Citation Number : TS-1622-ITAT-2026(JAB)
  • Tax Payer : Maheshmati Nagrik Sahkari Bank Ltd
High Court

HC: Directs rectification of outstanding demands where employer failed to report correct TDS on Form 26AS

  • In Favour of Assessee
  • Citation Number : TS-1628-HC-2026(ORI)
  • Tax Payer : Nirupama Nanda
High Court

HC: ‘Chaos’ inducing JAO-FAO retro amendment a ‘ legislature overreach’, legally impermissible

  • In Favour of Assessee
  • Citation Number : TS-1626-HC-2026(AP)
  • Tax Payer : BALA SREENIVAS RAO SOMISETTY
High Court

HC: Quashes Sec. 142(2A) special audit order, as underlying assessment proceedings time-barred u/s 153

  • In Favour of Assessee
  • Citation Number : TS-1625-HC-2026(BOM)
  • Tax Payer : Sanjay Nathalal Shah
High Court

HC: Affirms wealth-tax prosecution for non-filing of returns; Upholds discharge application rejection over alleged false statements

  • In Favour of Revenue
  • Citation Number : TS-1621-HC-2026(KAR)
  • Tax Payer : K.R. Pradeep
Income tax Appellate Tribunal

ITAT: AO’s failure to examine liability crystallisation warrants Sec. 263 revision of Core SGF deduction

  • In Favour of Assessee
  • Citation Number : TS-1619-ITAT-2026(Mum)
  • Tax Payer : Indian Clearing Corporation Limited
Income tax Appellate Tribunal

ITAT: Private-category treatment, aid to single beneficiary no ground to deny charitable trust registration

  • In Favour of Assessee
  • Citation Number : TS-1620-ITAT-2026(Mum)
  • Tax Payer : SAH Charitable Trust
High Court

HC: Upholds additional depreciation on Hindustan Zinc’s machinery; Rejects Sec. 263 revision merely for revenue loss

  • In Favour of Assessee
  • Citation Number : TS-1618-HC-2026(RAJ)
  • Tax Payer : Hindustan Zinc Ltd
Income tax Appellate Tribunal

ITAT: Upholds Sec. 14A disallowance on annual average investments; Allows Sec. 80-IA deduction for infrastructure projects

  • In Favour of Both, Partially
  • Citation Number : TS-1600-ITAT-2026(Ahd)
  • Tax Payer : Vijay M. Mistry Construction Private Limited
Income tax Appellate Tribunal

ITAT: Quashes Sec. 201(1) order for non-mentioning DIN; Sec. 292BA cannot cure defect

  • In Favour of Revenue
  • Citation Number : TS-1608-ITAT-2026(Mum)
  • Tax Payer : Godrej Consumer Products Limited
Income tax Appellate Tribunal

ITAT: Mitsubishi’s commission referral receipt not FTS absent ‘make available’; Business income not taxable sans PE

  • In Favour of Assessee
  • Citation Number : TS-1609-ITAT-2026(DEL)
  • Tax Payer : Mitsubishi Electric Europe B.V.
High Court

HC: Dismisses Sec. 271(1)(c) penalty appeal; Actual objections cannot constitute substantial questions of law

  • In Favour of Assessee
  • Citation Number : TS-1617-HC-2026(BOM)
  • Tax Payer : Ashoka Buildcon Limited
High Court

HC: Dismisses Sec. 68 addition review due to unsubstantiated accommodation entry explanation, as existing records lack due diligence

  • In Favour of Revenue
  • Citation Number : TS-1616-HC-2026(MAD)
  • Tax Payer : V.Babu
Income tax Appellate Tribunal

ITAT: Sec. 270A penalty unsustainable merely on political donation disallowance sans evidence of misreporting

  • In Favour of Assessee
  • Citation Number : TS-1615-ITAT-2026(Ahd)
  • Tax Payer : Yashkumar Nandubhai Patel
High Court

HC: Sec. 245 refund adjustment constitutes coercive recovery, barred against stayed demand or pending stay application

  • In Favour of Assessee
  • Citation Number : TS-1614-HC-2026(BOM)
  • Tax Payer : IMCD India Private Limited