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Rulings ( 13514 results )

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High Court

HC: Directs Revenue to condone delay for claim of tax refund basis medical hardship & unawareness

Jul 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-851-HC-2025(GUJ)
  • Tax Payer : Monica Elande
High Court

HC: HC: Quashes reassessment proceedings u/s 147; Rules AO cannot review earlier order but only reassess

Jul 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-848-HC-2025(BOM)
  • Tax Payer : Symbiosis Open Education Society
High Court

HC: HC: Sets aside reassessment notices issued by JAO instead of FAO; Relies on Hexaware judgment sans SC stay

Jul 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-850-HC-2025(MAD)
  • Tax Payer : TVS Credit Services Limited
Income tax Appellate Tribunal

ITAT: ITAT: Holds Essar Com as non-resident given control & management in Mauritius, eligible for DTAA benefit

Jul 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-849-ITAT-2025(DEL)
  • Tax Payer : Essar Com Limited
Income tax Appellate Tribunal

ITAT: ITAT: Grants Tata Sons benefit u/s 115BBA given proper Form 10-IC filing, rejects signature technicality argument

Jul 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-846-ITAT-2025(Mum)
  • Tax Payer : Tata Sons Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: No royalty tax on software sales & embedded hardware under India-Ireland DTAA

Jul 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-845-ITAT-2025(Bang)
  • Tax Payer : Arista Networks Limited
Income tax Appellate Tribunal

ITAT: ITAT: Upholds business loss deduction for 'Downside on Sale of Flats'; Deletes Sec. 69C addition

Jun 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-844-ITAT-2025(Mum)
  • Tax Payer : Scal Services Limited
Income tax Appellate Tribunal

ITAT: ITAT: Allows business loss claim given no loss to exchequer; Rejects prior period expense argument

Jun 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-842-ITAT-2025(DEL)
  • Tax Payer : Sourya Towers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Quashes Sec. 153C proceedings where seized documents did not 'belong' to Assessee

Jun 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-841-ITAT-2025(PUN)
  • Tax Payer : Four Pillar Communications Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Grants Sec. 80G exemption, enquiry confined to verification of trust activities & other conditions of Section 80G(5)

Jun 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-837-ITAT-2025(Bang)
  • Tax Payer : Academy of Liberal Education Regd.
High Court

HC: HC: Quashes reassessment sans lack of tangible material on understated income from agricultural land

Jun 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-838-HC-2025(GUJ)
  • Tax Payer : Ashok Kumar Premchandbhai Patel
High Court

HC: HC: Intention of purchase of agricultural land clearly immaterial, deletes addition u/s 68

Jun 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-839-HC-2025(MAD)
  • Tax Payer : Pandit Vettrivel
High Court

HC: HC: Quashes assessment order for violation of Sec. 144C(13) timeline; Distinguishes Rapiscan judgement

Jun 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-836-HC-2025(KAR)
  • Tax Payer : Himalaya Drug Company
Income tax Appellate Tribunal

ITAT: ITAT: Deletes Sec.68 addition towards credit of share capital & reserves to LLP partners’ account on conversion

Jun 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-840-ITAT-2025(Mum)
  • Tax Payer : NICAF LLP
Income tax Appellate Tribunal

ITAT: ITAT: Remits issue on VAT/GST refund inclusion; AO to verify whether expenditure was debited

Jun 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-835-ITAT-2025(Bang)
  • Tax Payer : SEG Automotive India Pvt. Ltd
High Court

HC: Quashes Revision citing non-satisfaction of twin conditions for invoking jurisdiction u/s 263

Jun 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-834-HC-2025(CHAT)
  • Tax Payer : Vimla Infrastructure (India) Pvt. Ltd
High Court

HC: Upholds reassessment basis existence of ‘tangible material’ justifying AO’s action

Jun 27, 2025
  • In Favour of Revenue
  • Citation Number : TS-833-HC-2025(MAD)
  • Tax Payer : Indian Syntans Investments Pvt. Ltd
High Court

HC: Condones delay in filing appeal as assessment order sent to ex-auditor’s outdated email

Jun 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-832-HC-2025(MAD)
  • Tax Payer : Lakshmanan Murugaraj
Income tax Appellate Tribunal

ITAT: Assessment invalid given approval u/s 153D granted hastily without application of mind

Jun 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-831-ITAT-2025(VIZ)
  • Tax Payer : Bathina Kumara Swamy Reddy
Income tax Appellate Tribunal

ITAT: Rejects appeals filed by directors of Co. under liquidation, instead of Liquidator

Jun 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-830-ITAT-2025(Bang)
  • Tax Payer : Karuturi Global Ltd