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Income tax Appellate Tribunal

ITAT: Sale of equity-oriented MFs not ‘alienation of shares’, allows Mauritius DTAA benefits

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-829-ITAT-2025(DEL)
  • Tax Payer : Emerging India Focus Funds, Apex Financial Services (Mauritius) Ltd
Income tax Appellate Tribunal

ITAT: Quashes rectification order u/s 154 as same facts available during assessment proceedings

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-828-ITAT-2025(Bang)
  • Tax Payer : Gayathri Gopal Reddy
Income tax Appellate Tribunal

ITAT: Accepts assessee's explanation of cash source from kirana store sales; Deletes Sec. 69A addition

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-827-ITAT-2025(Ahd)
  • Tax Payer : Daxaben Ashokkumar Dattani
Income tax Appellate Tribunal

ITAT: Accepting Assessee’s claim overlooking legal provisions & without enquiry, erroneous; Upholds revision

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-826-ITAT-2025(Bang)
  • Tax Payer : Kyoorius Tea and Coffee Estate
Income tax Appellate Tribunal

ITAT: CIT(A) cannot alter addition made by AO during assessment sans prior SCN to Assessee

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-824-ITAT-2025(Mum)
  • Tax Payer : Barkha Kishore Kumar Agarwal
Income tax Appellate Tribunal

ITAT: CIT(A) order in deceased’s name void ab initio, cites AO failed to intimate about death

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-825-ITAT-2025(Bang)
  • Tax Payer : Madaiah Manjunath
Income tax Appellate Tribunal

ITAT: Receipts from sale of carbon credits, ‘capital receipts’ not chargeable to tax

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-823-ITAT-2025(Ahd)
  • Tax Payer : Mayur Dyechem Intermediates LLP
Income tax Appellate Tribunal

ITAT: Refuses to condone delay in Dept.’s appeal, administrative work not sufficient cause

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-821-ITAT-2025(Bang)
  • Tax Payer : Jayantilal Bhagwanchand
Income tax Appellate Tribunal

ITAT: Gifts received on occasion of marriage exempt u/s 56(2)(vii), even if credited later

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-820-ITAT-2025(Mum)
  • Tax Payer : Dhruv Sanjay Gupta
Income tax Appellate Tribunal

ITAT: TDS demand u/s 194J on charter service payment solely basis TAR sans independent inquiry, unsustainable

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-819-ITAT-2025(Mum)
  • Tax Payer : Bombay Integrated Security (India) Limited
Income tax Appellate Tribunal

ITAT: Notice issued u/s 148A barred by limitation, holds clear non-application of mind by AO

Jun 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-812-ITAT-2025(Ahd)
  • Tax Payer : Prakash Babulal Bhandari
High Court

HC: Sec. 206C(1C) not applicable on compounding-fees received from illegal miners; No default by mining authorities

Jun 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-822-HC-2025(CHAT)
  • Tax Payer : District Mining Officer
Income tax Appellate Tribunal

ITAT: Tenant gets full Sec. 54F benefit for developer-paid flat purchase; Allows Assessee's appeal

Jun 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-818-ITAT-2025(Mum)
  • Tax Payer : Allauddin Noormohamed Kadiwala
High Court

HC: Rules no plausible view where AO lacks express finding on commission payments u/s 40(a)(ia); Upholds revision

Jun 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-817-HC-2025(KAR)
  • Tax Payer : TE Connectivity India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Google search findings a new fact, can't fasten penalty basis unconfronted info

Jun 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-816-ITAT-2025(DEL)
  • Tax Payer : Sahil Vachani
Income tax Appellate Tribunal

ITAT: Adjustment u/s 11(3) unjustified given Trust utilized accumulated surplus within prescribed time

Jun 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-815-ITAT-2025(PUN)
  • Tax Payer : Yashwantrao Chavan Maharashtra Open University
High Court

HC: Reprimands ITAT Bench for "blatant disregard" of judicial discipline, advises against such "indiscretions"

Jun 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-814-HC-2025(KER)
  • Tax Payer : Cool Minds Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Waiver of sales tax liability constitutes business benefit, taxable u/s 28(iv)

Jun 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-813-ITAT-2025(Mum)
  • Tax Payer : Oricon Enterprises Ltd
Income tax Appellate Tribunal

ITAT: Discounts not commission for Bajaj Auto, no TDS required; Deletes Sec. 40(a)(ia) disallowance

Jun 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-811-ITAT-2025(Mum)
  • Tax Payer : Bajaj Auto Limited
Income tax Appellate Tribunal

ITAT: Sec. 54 claim valid without revised return; Confirms LTCG deduction on new property purchase

Jun 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-810-ITAT-2025(DEL)
  • Tax Payer : Arun Dwivedi