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Rulings ( 13941 results )

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High Court

HC: AO's attempt of exhuming settled amounts beyond SCN scope; Quashes reassessment notice & order

Feb 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-115-HC-2026(GUJ)
  • Tax Payer : Guruvayur Infratech Private Limited
High Court

HC: Belief u/s 148 bereft of legal basis, no link in material & formation of belief; Quashes notice u/s 148

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-114-HC-2026(BOM)
  • Tax Payer : Shantilal Gulabchand Muttha
Income tax Appellate Tribunal

ITAT: Notice issued u/s 143(2) by non-jurisdictional officer, an incurable defect, renders assessment illegal & void

Feb 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-113-ITAT-2026(Mum)
  • Tax Payer : Vinod Ramnath Rao
Income tax Appellate Tribunal

ITAT: ITAT: No commercial substance, no treaty relief; Denies grandfathering benefits for sham Singapore-HK-China structure

Feb 01, 2026
  • In Favour of Revenue
  • Citation Number : TS-112-ITAT-2026(DEL)
  • Tax Payer : Hareon Solar Singapore Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 56(2)(vii)(b) addition unsustainable on agricultural land, excluded from capital asset u/s 2(14)

Jan 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-105-ITAT-2026(DEL)
  • Tax Payer : Vikas Agarwal
Income tax Appellate Tribunal

ITAT: AO not empowered to reopen, revise, or rectify the assessment u/s 154 post settlement under DTVsV

Jan 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-106-ITAT-2026(DEL)
  • Tax Payer : ICRA Ltd
Income tax Appellate Tribunal

ITAT: Providing essential facilities in IT/Software Park qualifies as PGBP, not income from house property

Jan 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-108-ITAT-2026(DEL)
  • Tax Payer : Advant IT Park Private Ltd
Income tax Appellate Tribunal

ITAT: Penalty towards delayed supply to Government, compensatory in nature, allowable u/s 37(1)

Jan 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-109-ITAT-2026(DEL)
  • Tax Payer : AXA Parenterals Limited
High Court

HC: Quashes criminal prosecution post compounding; Inordinate delay makes continued TDS prosecution an abuse of criminal process law

Jan 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-110-HC-2026(CAL)
  • Tax Payer : Jyotsana Investments Company Limited
Income tax Appellate Tribunal

ITAT: Declines 297 days delay condonation; Rejects Assessee’s plea of management change sans corroborative evidence

Jan 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-111-ITAT-2026(HYD)
  • Tax Payer : Agricultural Market Committee
Income tax Appellate Tribunal

ITAT: ITAT: Penalty is quasi-criminal; Clear & specific satisfaction is sine qua non for levy u/s 271(1)(c)

Jan 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-107-ITAT-2026(Mum)
  • Tax Payer : Alka Ashok Jagtap
High Court

HC: Search in FY 2024-25 cannot trigger reassessment for AY 2015-16 due to limitation bar; Quashes reassessment notice

Jan 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-104-HC-2026(GUJ)
  • Tax Payer : Jayantibhai Karamshibhai Maniya
Income tax Appellate Tribunal

ITAT: Automatic re-investment of dividends doesn't create ‘undisclosed assets’; Deletes BMA addition

Jan 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-103-ITAT-2026(Mum)
  • Tax Payer : Ketan Ramesh Dhamanaskar
Income tax Appellate Tribunal

ITAT: Quashes block assessment as time-barred for being passed beyond 2-year limit u/s 158BE

Jan 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-102-ITAT-2026(DEL)
  • Tax Payer : Vivek Chanana L/H of Late Shri O.P. Chanana
Income tax Appellate Tribunal

ITAT: Investment of capital-gains in land purchased in spouse's name not eligible for Sec. 54B exemption

Jan 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-85-ITAT-2026(DEL)
  • Tax Payer : Adel Saini
Income tax Appellate Tribunal

ITAT: Reassessment u/s 147 void ab initio sans valid Sec. 143(2) notice with DIN

Jan 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-82-ITAT-2026(DEL)
  • Tax Payer : Lalita Agarwal
Income tax Appellate Tribunal

ITAT: Definition u/s 2(24)(iv) cannot create tax liability, charging section mandatory for additions; Deletes addition u/s 28(i)

Jan 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-101-ITAT-2026(DEL)
  • Tax Payer : Jag Mohan
Income tax Appellate Tribunal

ITAT: Incriminating materials found in first search, can't be used for Sec.153A assessment initiated after second search; Quashes assessment

Jan 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2026(DEL)
  • Tax Payer : Amolak Singh Bhatia
Income tax Appellate Tribunal

ITAT: Interest income derived from FDs in nationalized bank not eligible for deduction u/s 80P(2)(d)

Jan 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-99-ITAT-2026(HYD)
  • Tax Payer : UOH Staff Cooperative Credit Society Limited
High Court

HC: When husband gets VsV benefit, wife cannot be denied; Rules spousal incomes cannot be taxed independently u/s 5A

Jan 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-98-HC-2026(BOM)
  • Tax Payer : Sharen Nitin Naik