Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 13514 results )

Filters
High Court

HC: Invoking Sec. 206AA for not furnishing PAN of payees, unwarranted, as per overriding Sec. 90(2)

Jun 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-809-HC-2025(GUJ)
  • Tax Payer : Adani Wilmar Ltd
Income tax Appellate Tribunal

ITAT: Assessee's second appeal deemed infructuous given matter remanded to AO earlier

Jun 23, 2025
  • In Favour of Revenue
  • Citation Number : TS-808-ITAT-2025(CHNY)
  • Tax Payer : The Arni Agri Producers Cooperative Marketing Society Ltd
High Court

HC: CBDT's order with cut-off, ultra vires: Directs Interim Board to consider settlement applications filed by Sep 30, 2021

Jun 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-807-HC-2025(KER)
  • Tax Payer : Aayana Charitable Trust
High Court

HC: Compensation for ESOPs loss, capital receipt, not taxable as perquisite; Distinguishes Madras HC judgment

Jun 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-806-HC-2025(KAR)
  • Tax Payer : Manjeet Singh Chawla
Income tax Appellate Tribunal

ITAT: Gifted shares not taxable; Rules reassessment invalid due to procedural lapses & timing

Jun 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-805-ITAT-2025(Mum)
  • Tax Payer : Prema Mukesh Jhalani
High Court

HC: Quashes Sec. 119(2)(b) rejection for revised ITR post-amalgamation, remits for de novo adjudication

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-796-HC-2025(GUJ)
  • Tax Payer : Praveg Limited
Income tax Appellate Tribunal

ITAT: Upholds assessment order by ACIT despite Sec. 143(2) notice by ITO as jurisdiction assumed within CBDT norms

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-802-ITAT-2025(Ahd)
  • Tax Payer : Rupen Marketing Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes additions on capital contribution to firm, given Assessee substantiated loan from father

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-803-ITAT-2025(Ahd)
  • Tax Payer : Kalidas Jivabhai Patel
Income tax Appellate Tribunal

ITAT: Deletes protective addition as peak unexplained income already taxed in employee’s hands, sans corroborative evidence

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-804-ITAT-2025(Mum)
  • Tax Payer : Vinay Ramanlal Shah
High Court

HC: DRP directions without DIN bad in law, quashes consequential assessment orders

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-797-HC-2025(MAD)
  • Tax Payer : Laserwords US Inc.
Income tax Appellate Tribunal

ITAT: Additions u/s 153A unsustainable given no incriminating material found during search

Jun 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-801-ITAT-2025(Mum)
  • Tax Payer : Arun Mohanlal Joshi
High Court

HC: Expenditure on sugarcane allowable basis order receipt & business necessity, clarifies expense crystallization

Jun 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-800-HC-2025(MAD)
  • Tax Payer : Sakthi Sugars Limited
Income tax Appellate Tribunal

ITAT: Marketing support services alone don't create PE in India, Zscaler India not DAPE

Jun 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-799-ITAT-2025(DEL)
  • Tax Payer : Zscaler Inc.
Income tax Appellate Tribunal

ITAT: Reduction in partner's share on reconstitution not a capital asset transfer; Deletes STCG addition

Jun 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-798-ITAT-2025(CHNY)
  • Tax Payer : Gokulakrishna
Income tax Appellate Tribunal

ITAT: Expenses incurred for expansion of existing business, revenue in nature allowable u/s 37(1)

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-795-ITAT-2025(DEL)
  • Tax Payer : Tata Teleservices Ltd
Income tax Appellate Tribunal

ITAT: Confirms capital gains tax on company-to-LLP conversion due to non-compliance with exemption conditions

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-794-ITAT-2025(Mum)
  • Tax Payer : ISC Specialty Chemicals LLP
Income tax Appellate Tribunal

ITAT: Allows interest deduction u/s 36(1)(iii) on idle funds, given commercial expediency

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-793-ITAT-2025(Mum)
  • Tax Payer : Incline Realty Private Limited
High Court

HC: Upholds Assessee's right to seized property, overrules Tax Dept's claim in criminal case

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-792-HC-2025(MP)
  • Tax Payer : Shravan Kumar Pathak
Income tax Appellate Tribunal

ITAT: Deletes Sec. 43B disallowance on GST liability erroneously reflected in TAR

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-789-ITAT-2025(Bang)
  • Tax Payer : CAST Software India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Live telecast lacks copyright, license fees for broadcasting rights not taxable as ‘royalty’

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-791-ITAT-2025(DEL)
  • Tax Payer : Trans World Intrnational LLC