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Rulings ( 14232 results )

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Income tax Appellate Tribunal

ITAT: Mandatory contribution to common effluent treatment plant, not capital in nature, allowable as business expenditure

Dec 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1625-ITAT-2025(Mum)
  • Tax Payer : Siyaram Silk Mills Limited
Income tax Appellate Tribunal

ITAT: Date of transfer is legally enforceable sale agreement date, not registration date; Allows Sec. 54 exemption

Dec 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1624-ITAT-2025(Mum)
  • Tax Payer : Poonam Dhananjay Sandu
High Court

HC: Copy of Bombay HC judgment in DDT vs DTAA tax rate controversy

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1623-HC-2025(BOM)
  • Tax Payer : Colorcon Asia Pvt. Ltd
High Court

HC: Upholds prosecution in Rs. 348 cr evasion case, rejects constitutional challenge to CBDT Circular

Dec 08, 2025
  • In Favour of Revenue
  • Citation Number : TS-1622-HC-2025(DEL)
  • Tax Payer : Saumya Chaurasia
High Court

HC: Appeal cannot be rejected solely for non-appearance without addressing merits; Quashes CIT(A) order

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1618-HC-2025(KER)
  • Tax Payer : Thekkee Cherupillil Sarada
High Court

HC: Reassessment notice served on non-existing entity, ceased to exist due to amalgamation, invalid

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1621-HC-2025(KAR)
  • Tax Payer : Awl Agri Business Limited
High Court

HC: Land ownership not mandatory criterion for developers; Upholds Sec.80IB(10) deduction

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1620-HC-2025(MAD)
  • Tax Payer : C. Rajini
High Court

HC: Time-barred rectification order cannot absolve Assessee's tax liability created by proper assessment order

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1619-HC-2025(TEL)
  • Tax Payer : Ramanaidu Charitable Trust
High Court

HC: Failure to consider judicial precedents not rectifiable u/s 254(2); Upholds ITAT’s refusal to rectify

Dec 08, 2025
  • In Favour of Revenue
  • Citation Number : TS-1615-HC-2025(TEL)
  • Tax Payer : Oakton Global Technology Service Centre (India) Private Limited
Income tax Appellate Tribunal

ITAT: Deletes addition of notional interest on interest-free security deposit as deemed rent u/s 23(1)

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1617-ITAT-2025(DEL)
  • Tax Payer : Idhayam Infraheights Pvt. Ltd
High Court

HC: Quashes summary rejection, directs fresh consideration of Sec.264 revision in light of Engineering Analysis ruling

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1614-HC-2025(KAR)
  • Tax Payer : Qualys Inc
Income tax Appellate Tribunal

ITAT: Assessee eligible to include previous owner's COA & holding period of shares post valid group restructuring

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1616-ITAT-2025(DEL)
  • Tax Payer : KCT Papers Limited
High Court

HC: Exemption u/s 10(23BBA) applies to statutory managing bodies & not to administered religious/charitable trusts

Dec 08, 2025
  • In Favour of Revenue
  • Citation Number : TS-1613-HC-2025(KER)
  • Tax Payer : Madhur Sree Madanantheswara Vinayaka Temple
Income tax Appellate Tribunal

ITAT: Non-issuance of Sec. 143(2) notice, 'foundational infirmity' & fatal to reassessment

Dec 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1604-ITAT-2025(Bang)
  • Tax Payer : Intact Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition as Assessee sufficiently proved creditworthiness and genuineness of loan transaction

Dec 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1601-ITAT-2025(DEL)
  • Tax Payer : Allure Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Condones 19-day delay in filing Form 10BB; Substantial justice prevails over procedural complexities

Dec 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1598-ITAT-2025(Mum)
  • Tax Payer : St. Francis Xavier Church Trust
High Court

HC: Rejecting stay application without application of mind, unsustainable; Directs CIT(E) to decide afresh on merits

Dec 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1607-HC-2025(TEL)
  • Tax Payer : Spandana Rural and Urban Development Organisation
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition on penny stock LTCG in Sec. 153A assessment sans incriminating material

Dec 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1600-ITAT-2025(Mum)
  • Tax Payer : Ashish Shashikant Choksi
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 revision, holds Sec. 69C inapplicable where source of payment remains undisputed

Dec 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1606-ITAT-2025(DEL)
  • Tax Payer : Sandeep Kumar
Income tax Appellate Tribunal

ITAT: Forfeited trade advance received in normal course of stressed-assets’ business, not chargeable u/s 68

Dec 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1612-ITAT-2025(Mum)
  • Tax Payer : Quantum Real Estate & Property Development India Pvt Ltd