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Rulings ( 13187 results )
Income tax Appellate Tribunal
ITAT: Rejects CIT(A)'s bifurcation exercise, absent such provision u/s 10AA; Allows full exemption
Aug 28, 2025
- In Favour of Assessee
- Citation Number : TS-1115-ITAT-2025(DEL)
- Tax Payer : Orient International
Income tax Appellate Tribunal
ITAT: Despite new flat purchase significantly pre-dating old flat sale, allows Sec. 54 exemption
Aug 26, 2025
- In Favour of Assessee
- Citation Number : TS-1114-ITAT-2025(Mum)
- Tax Payer : Payal Kishore Kulchandani
High Court
HC: Interest on FDs directly linked to business, eligible for Sec. 80IA deduction; Sets aside ITAT order
Aug 26, 2025
- In Favour of Assessee
- Citation Number : TS-1113-HC-2025(BOM)
- Tax Payer : Gateway Terminals India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Third Member quashes assessment, absent valid transfer order & Sec.143(2) notice by JAO
Aug 26, 2025
- In Favour of Assessee
- Citation Number : TS-1112-ITAT-2025(DEL)
- Tax Payer : Kusum Dube
Income tax Appellate Tribunal
ITAT: No TDS on foreign remittance for services rendered outside India; Deletes addition u/s 40(a)(i)
Aug 26, 2025
- In Favour of Assessee
- Citation Number : TS-1111-ITAT-2025(Mum)
- Tax Payer : Manisha Kiran Temkar
High Court
HC: Quashes GAAR proceedings; Can't question timing of stock market transactions by investor
Aug 26, 2025
- In Favour of Assessee
- Citation Number : TS-1110-HC-2025(TEL)
- Tax Payer : Anvida Bandi
Income tax Appellate Tribunal
ITAT: ITAT: Sec. 87A rebate has no "special rate income exclusion"; Law unambiguously clear
Aug 26, 2025
- In Favour of Assessee
- Citation Number : TS-1108-ITAT-2025(CHNY)
- Tax Payer : Venkatachalam Venkatraman
High Court
HC: Directs Revenue to consider Assessee's voluntary payment as part payment under IDS, 2016
Aug 26, 2025
- In Favour of Assessee
- Citation Number : TS-1107-HC-2025(GUJ)
- Tax Payer : Vimalkumar Lallubhai Patel
Income tax Appellate Tribunal
ITAT: Capital gain on sale of asset received as gift from spouse, taxable in spouse’s hand, u/s 64(1)(iv)
Aug 25, 2025
- In Favour of Assessee
- Citation Number : TS-1106-ITAT-2025(Bang)
- Tax Payer : Sushama Rajesh Rao
High Court
HC: No mandate to collect TCS on illegal mining compounding fees; Sets aside ITAT order
Aug 25, 2025
- In Favour of Assessee
- Citation Number : TS-1105-HC-2025(CHAT)
- Tax Payer : Collector Mining
High Court
HC: "Liberty to act in accordance with law" not license to breach limitation; Quashes reopening
Aug 25, 2025
- In Favour of Assessee
- Citation Number : TS-1104-HC-2025(KAR)
- Tax Payer : LTIMindtree Limited
Income tax Appellate Tribunal
ITAT: Sustains partial disallowance of expenses u/s 37 on purchase of gold coins gifted to individuals
Aug 25, 2025
- In Favour of Assessee
- Citation Number : TS-1103-ITAT-2025(Mum)
- Tax Payer : Vinay Sanwarmal Nangalia
Income tax Appellate Tribunal
ITAT: Denies Sec. 80IA deduction not claimed in original/revised return but raised only before CIT(A)
Aug 25, 2025
- In Favour of Assessee
- Citation Number : TS-1102-ITAT-2025(DEL)
- Tax Payer : BSC C&C Joint Venture
Income tax Appellate Tribunal
ITAT: Allows Sec. 80IC deduction despite revised return, audit report filed before assessment sufficient
Aug 23, 2025
- In Favour of Assessee
- Citation Number : TS-1099-ITAT-2025(DEL)
- Tax Payer : Bhagwan Precision
Income tax Appellate Tribunal
ITAT: Assessment order passed in non-existent entity name incurable & non-est; Follows Maruti judgment
Aug 23, 2025
- In Favour of Assessee
- Citation Number : TS-1100-ITAT-2025(DEL)
- Tax Payer : SoftwareONE India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Deletes addition u/s 69A, accepts cash deposits as explained through withdrawals, matured FDs sans contrary evidence
Aug 23, 2025
- In Favour of Assessee
- Citation Number : TS-1096-ITAT-2025(CHNY)
- Tax Payer : Kalai Vani Rajan
Income tax Appellate Tribunal
ITAT: Deletes Sec. 271D penalty basis unregistered sale deed sans proof of cash receipt in violation of Sec. 269SS
Aug 23, 2025
- In Favour of Assessee
- Citation Number : TS-1101-ITAT-2025(CHNY)
- Tax Payer : Narayanaswamy
High Court
HC: Deletes Sec. 68 addition for post demonetization cash deposit; Accepts prior year withdrawals as valid source of cash deposits
Aug 23, 2025
- In Favour of Assessee
- Citation Number : TS-1098-HC-2025(DEL)
- Tax Payer : Pancham Realcon P. Ltd.
Income tax Appellate Tribunal
ITAT: Multiple residential units on same floor qualify for Sec. 54 exemption; Follows Lata Goel
Aug 22, 2025
- In Favour of Assessee
- Citation Number : TS-1095-ITAT-2025(DEL)
- Tax Payer : Saroj Rani
Income tax Appellate Tribunal
ITAT: Acquisition of technical drawings falls within definition of ‘plant’, eligible for Sec. 32AC deduction
Aug 22, 2025
- In Favour of Assessee
- Citation Number : TS-1094-ITAT-2025(CHNY)
- Tax Payer : TVS Motor Company Limited