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Rulings ( 15329 results )

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Income tax Appellate Tribunal

ITAT: Quashes assessment orders & notices due to absence of territorial jurisdiction

  • In Favour of Assessee
  • Citation Number : TS-927-ITAT-2026(PAT)
  • Tax Payer : Dream Projects
Income tax Appellate Tribunal

ITAT: Deletes Sec. 271(1)(c) penalty for failure to file return absent intention to evade tax

  • In Favour of Assessee
  • Citation Number : TS-926-ITAT-2026(Ahd)
  • Tax Payer : Sanjoy Santosh Sikdar
Income tax Appellate Tribunal

ITAT: Allows Sec. 80P deduction, rules nominal members under State law do not defeat co-op benefits

  • In Favour of Assessee
  • Citation Number : TS-904-ITAT-2026(Bang)
  • Tax Payer : Panchagangavali Souharda Credit Cooperative Ltd
Income tax Appellate Tribunal

ITAT: Deletes commission disallowance; Rejects AO's isolated Sec. 145A closing stock adjustment as it distorts profit

  • In Favour of Assessee
  • Citation Number : TS-923-ITAT-2026(Mum)
  • Tax Payer : Siemens Limited
Income tax Appellate Tribunal

ITAT: Confirms Sec.69A addition citing GSTR discrepancy with receipts & no cogent reasons substantiating genuineness

  • In Favour of Revenue
  • Citation Number : TS-922-ITAT-2026(DEL)
  • Tax Payer : Lokesh Thakur
High Court

HC: Systemic tech failures cannot deny Assessee's statutory rights; Grants refund interest u/s 244A till payment date

  • In Favour of Assessee
  • Citation Number : TS-917-HC-2026(BOM)
  • Tax Payer : Bedmutha Industries Limited
Income tax Appellate Tribunal

ITAT: Legal services by law-firms, not FTS; Deletes addition pertaining to profit share of non-UK partners

  • In Favour of Assessee
  • Citation Number : TS-920-ITAT-2026(DEL)
  • Tax Payer : Herbert Smith Freehills LLP
Income tax Appellate Tribunal

ITAT: Sans presumptive hallmarks of sham transaction, Assessee entitled to LTCG exemption; Addition u/s 68 unjustified

  • In Favour of Assessee
  • Citation Number : TS-919-ITAT-2026(JODH)
  • Tax Payer : Madan Lal Paliwal
High Court

HC: Unsubstantiated belated retraction of statement u/s 132(4) by filing ITR/explanations, unacceptable; Confirms addition u/s 69

  • In Favour of Revenue
  • Citation Number : TS-918-HC-2026(KAR)
  • Tax Payer : Kudlur Ramaswamy Sathyanarayana
Income tax Appellate Tribunal

ITAT: Purchase of subsidiary's units not strategic business transaction but investment, sales profit taxable as “Capital Gain”

  • In Favour of Assessee
  • Citation Number : TS-916-ITAT-2026(Mum)
  • Tax Payer : Kohinoor Planet Constructions Private Limited
Income tax Appellate Tribunal

ITAT: No separate approval required by Gemological Institute as transaction under automatic route; Allows lower rate u/s 115A(1)(b)

  • In Favour of Assessee
  • Citation Number : TS-914-ITAT-2026(Mum)
  • Tax Payer : Gemological Institute International Inc
Income tax Appellate Tribunal

ITAT: Agricultural land constitutes capital asset u/s 2(14)(iii), given statutory criterion for population & distance is fulfilled

  • In Favour of Both, Partially
  • Citation Number : TS-912-ITAT-2026(CHNY)
  • Tax Payer : Narayanan Sundaramahalingam Rajkumar
Income tax Appellate Tribunal

ITAT: Partly deletes Sec. 69A addition; Cash already taxed in preceding AY cannot be taxed again

  • In Favour of Assessee
  • Citation Number : TS-911-ITAT-2026(CHNY)
  • Tax Payer : Sengodan Govindarajan
Income tax Appellate Tribunal

ITAT: Restricts Sec. 69A cash-deposit addition to 15% being profit element from transport receipts; Gross turnover cannot be taxed

  • In Favour of Assessee
  • Citation Number : TS-907-ITAT-2026(CHNY)
  • Tax Payer : Sennakrishnan Venkatachalam
Income tax Appellate Tribunal

ITAT: ITAT: Application filed for registration u/s 80G(5) post-amendment valid, cites within timeframe as per CBDT circulars

  • In Favour of Assessee
  • Citation Number : TS-888-ITAT-2026(ASR)
  • Tax Payer : Kukreja Charitable Foundation
High Court

HC: HC: Remands Sec. 119(2)(b) condonation plea rejected mechanically by applying subsequent restrictive CBDT circular

  • In Favour of Assessee
  • Citation Number : TS-910-HC-2026(KER)
  • Tax Payer : SURESH VELU ELLATHUKALATHIL
High Court

HC: HC: Quashes reassessment on Sec. 80-IA deduction, as accepted during original assessment; Change of opinion impermissible

  • In Favour of Assessee
  • Citation Number : TS-906-HC-2026(BOM)
  • Tax Payer : Chennai Container Terminal Pvt.Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Restricts Sec. 69A addition on agricultural overdraft cash deposits to 50% sans contrary material/evidence

  • In Favour of Assessee
  • Citation Number : TS-913-ITAT-2026(CHNY)
  • Tax Payer : Govindaraj Ravichandran
Income tax Appellate Tribunal

ITAT: ITAT: Sans actual fund misutilization abroad Sec. 11 violations cannot be presumed; Allows Sec. 12AB registration

  • In Favour of Assessee
  • Citation Number : TS-909-ITAT-2026(Mum)
  • Tax Payer : Inspira Global Foundation
Income tax Appellate Tribunal

ITAT: ITAT: Cannot deny exemption u/s 54 on hypertechnical grounds; Beneficial provision deserves liberal interpretation

  • In Favour of Assessee
  • Citation Number : TS-908-ITAT-2026(CHNY)
  • Tax Payer : Palani Vel Rajan