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Rulings ( 13514 results )

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High Court

HC: Provision for doubtful debts/advances not a ‘reserve’ or liability u/s 115JA for AY 1997-98

Jul 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-896-HC-2025(BOM)
  • Tax Payer : M.J. Exports Private Limited
High Court

HC: Rejects retrospective application of Sec. 50C proviso; Dismisses Revenue's appeal

Jul 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-884-HC-2025(DEL)
  • Tax Payer : Thomson Press (India) Ltd
High Court

HC: Sec 153A provisions apply only where incriminating material exists; Dismisses Revenue' appeal

Jul 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-886-HC-2025(CAL)
  • Tax Payer : Cygnus Equipments & Rentals Pvt. Ltd
High Court

HC: Sets aside Sec. 148A(d) order as passed beyond the scope of Sec. 148A(b) notice

Jul 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-888-HC-2025(DEL)
  • Tax Payer : Independent News Service Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows software development & maintenance charges, finding transaction genuine, at arm’s length

Jul 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-894-ITAT-2025(CHNY)
  • Tax Payer : Karunya Educational and Research Trust
High Court

HC: Condones delay in filing Form 10B given Assessee’s hardship of not claiming Sec.11 exemption

Jul 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-893-HC-2025(BOM)
  • Tax Payer : Mirae Asset Foundation
Income tax Appellate Tribunal

ITAT: PCIT cannot replace AO’s possible view with his own and remand matter; Quashes revision

Jul 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-890-ITAT-2025(DEL)
  • Tax Payer : Imperial Housing Ventures Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Directs exclusion of FPS/SHIS incentives from revenue & book profits for MAT

Jul 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-889-ITAT-2025(DEL)
  • Tax Payer : Jindal Saw Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Upholds business loss set-off against capital gains, calls it 'perfect tax planning'

Jul 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-887-ITAT-2025(Mum)
  • Tax Payer : Priya Kapil Todarwal
Income tax Appellate Tribunal

ITAT: Reassessment notice received after prescribed time-limit u/s 149(1)(b), valid, by applying Sec. 292BB

Jul 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-885-ITAT-2025(DEL)
  • Tax Payer : Varun Gupta
Income tax Appellate Tribunal

ITAT: Rules renting EV's for charitable purposes not commercial, grants Sec. 12A/80G benefit

Jul 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-882-ITAT-2025(DEL)
  • Tax Payer : Rasha Welfare Foundation
Income tax Appellate Tribunal

ITAT: Condoning delay mechanically against very spirit of law, ‘sufficient/ reasonable cause’ imperative

Jul 07, 2025
  • In Favour of Revenue
  • Citation Number : TS-881-ITAT-2025(Mum)
  • Tax Payer : Aditya Sapru
High Court

HC: Rejection of Assessee’s books u/s 145(3), unjustified, sans any discrepancy/infirmity noted by Revenue

Jul 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-879-HC-2025(CHAT)
  • Tax Payer : Sunil Kumar Agrawal
High Court

HC: Confirms extended deadline for settlement applications; Allows Assessee to approach Interim Board

Jul 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-878-HC-2025(KER)
  • Tax Payer : Thomas Joseph
Income tax Appellate Tribunal

ITAT: ITAT: Kia Corporation’s guarantee fees falls under Article 22, not taxable in India

Jul 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-877-ITAT-2025(Bang)
  • Tax Payer : KIA Corporation
High Court

HC: Proceedings initiated due to ‘mere change of opinion’, invalid; Quashes notice u/s 148

Jul 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-875-HC-2025(KER)
  • Tax Payer : SI PROPERTY(KERALA)PVT. LTD
Income tax Appellate Tribunal

ITAT: Condones delay by Nephrourology Institute due to Professional ill-advice; Rejects CIT(A) negligent approach

Jul 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-874-ITAT-2025(Bang)
  • Tax Payer : Institute of Nephrourology
Income tax Appellate Tribunal

ITAT: Reinsurance premium to Irish entity not taxable in India sans PE; Follows earlier order

Jul 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-873-ITAT-2025(Mum)
  • Tax Payer : RGA International Reinsurance Company Limited
High Court

HC: Service upon CA sans Assessee’s knowledge not sufficient service u/s 254; Condones delay of 2900 days

Jul 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-872-HC-2025(BOM)
  • Tax Payer : Neelam Ajit Phatarpekar
Income tax Appellate Tribunal

ITAT: Allows Sec. 80IA deduction despite belated Form 10CCB filing, form submission directory not mandatory

Jul 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-871-ITAT-2025(ASR)
  • Tax Payer : Universal Biomass Energy Pvt. Ltd.