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Rulings ( 12931 results )

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Income tax Appellate Tribunal

ITAT: Assessee cites MFN ruling to protest DTAA benefits denial; Granted stay

Mar 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-191-ITAT-2025(DEL)
  • Tax Payer : Subria Five Ltd
Income tax Appellate Tribunal

ITAT: For non-service of notice, Assessee to demonstrate availability of proper email address with Dept.

Mar 10, 2025
  • In Favour of Revenue
  • Citation Number : TS-190-ITAT-2025(Ahd)
  • Tax Payer : Dilipkumar Bababhai Zaveri
Income tax Appellate Tribunal

ITAT: Sec. 40A(3) not applicable, genuineness of expenditure not in question; Sec. 40A(3) r.w. Rule 6DD

Mar 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-188-ITAT-2025(COCH)
  • Tax Payer : Thomson Granites Pvt. Ltd
High Court

HC: Upholds rejection of application, to relax conditions under Rule 9C, for availing Sec. 72A benefit

Mar 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-187-HC-2025(DEL)
  • Tax Payer : Cargill India Private Limited
Income tax Appellate Tribunal

ITAT: Gain from sale of agricultural land within APCRDA not taxable as LTCG, not ‘capital asset’ u/s 2(47)

Mar 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-186-ITAT-2025(VIZ)
  • Tax Payer : Venkataram Spinning Mills Private Limited.
Income tax Appellate Tribunal

ITAT: Grants TDS credit to JV, TDS on sub-contract work; Form 26AS sufficient to claim credit

Mar 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-185-ITAT-2025(HYD)
  • Tax Payer : HCC CP PL JV
Income tax Appellate Tribunal

ITAT: Film Shooting services by UK Company, not FTS under India-UK DTAA; Deletes disallowance u/s 40(a)(i)

Mar 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-184-ITAT-2025(Mum)
  • Tax Payer : Red Chillies Entertainment Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 69A towards deposits in alleged undisclosed HSBC a/c sans ownership proof

Mar 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-183-ITAT-2025(Mum)
  • Tax Payer : Mukesh D. Ambani
Income tax Appellate Tribunal

ITAT: Restricts penalty u/s 271(1)(b) to first default for non-compliance of Sec. 142(1) notice

Mar 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-182-ITAT-2025(PUN)
  • Tax Payer : Archana Prashant Date
High Court

HC: Bogus purchases’ total amount must be added to income, addition of only 12.5% profit estimate ‘incorrect’

Mar 07, 2025
  • In Favour of Revenue
  • Citation Number : TS-181-HC-2025(BOM)
  • Tax Payer : Shree Ganesh Developers
Income tax Appellate Tribunal

ITAT: Addition made u/s 68 ‘unsustainable’, remits matter to AO for verification of details

Mar 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-176-ITAT-2025(Bang)
  • Tax Payer : Bahubali Minority Credit Co-op. Society Koppal
Income tax Appellate Tribunal

ITAT: Raps AO for mechanical treatment of sales as bogus without considering demonetisation

Mar 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-175-ITAT-2025(Bang)
  • Tax Payer : Aura Jewels
Income tax Appellate Tribunal

ITAT: Irrecoverable part of loan lent during course of business allowed as business loss/bad debts

Mar 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-179-ITAT-2025(Mum)
  • Tax Payer : DSP Adiko Holdings Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition of alleged loan given documents seized during search didn’t mention Assessee

Mar 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-178-ITAT-2025(Mum)
  • Tax Payer : Mahesh Narayan Joglekar
Income tax Appellate Tribunal

ITAT: Deemed rental-income on unsold inventory of flats taxable as ‘income from house property’

Mar 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-177-ITAT-2025(Mum)
  • Tax Payer : Sabarmati Capital One Limited
Supreme Court

SC: Dismisses Revenue SLP on reassessments initiated based on Shah Commission Report qua illegal mining

Mar 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-180-SC-2025
  • Tax Payer : Venture Real Estate & Anr
Income tax Appellate Tribunal

ITAT: Penalty proceedings u/s 270A ‘invalid’ when AO’s satisfaction not recorded & communicated

Mar 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-173-ITAT-2025(DEL)
  • Tax Payer : Bishamber Dayal
Supreme Court

SC: Affirms HC decision holding AO’s satisfaction note not required with reassessment notice

Mar 06, 2025
  • In Favour of Revenue
  • Citation Number : TS-172-SC-2025
  • Tax Payer : Rameshkumar Tulidas Kaneriya
Income tax Appellate Tribunal

ITAT: Interest income earned from savings bank-account eligible for deduction u/s 80P(2)(a)(i), deletes disallowance

Mar 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-174-ITAT-2025(Kol)
  • Tax Payer : Gobindapur Panchpota Samabay
Income tax Appellate Tribunal

ITAT: Quashes reassessment proceedings against Shah Rukh Khan absent failure to disclose material facts ‘fully and truly’

Mar 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-171-ITAT-2025(Mum)
  • Tax Payer : Shah Rukh khan