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Rulings ( 14232 results )

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Income tax Appellate Tribunal

ITAT: Confirms 75% extrapolation of management quota donations, cites systematic pattern of unaccounted income

Nov 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-1444-ITAT-2025(Ahd)
  • Tax Payer : Sigma Institute of Technology & Engineering
High Court

HC: Can't use Sec. 139(9) compliance rigours to deny Sec. 44AF presumptive taxation benefits; Allows refund

Nov 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1443-HC-2025(TEL)
  • Tax Payer : Mohd.Amzad
High Court

HC: Provisions of Sec. 153C inapplicable as search initiated post April 1, 2021; Quashes notices u/s 153C

Nov 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1442-HC-2025(MAD)
  • Tax Payer : Harigovind
High Court

HC: Holds Assessee’s receipt as salary, not professional fee sans proof of services rendered

Nov 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-1441-HC-2025(KAR)
  • Tax Payer : Mukesh Gupta
High Court

HC: Shoots down Revenue's attempt to artificially 'fragment' transaction; Upholds slump sale characterisation

Nov 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1440-HC-2025(TEL)
  • Tax Payer : Spectra Shares and Scrips Limited
Income tax Appellate Tribunal

ITAT: Enabling provision u/s 56(2)(x)(b)(B) cannot apply retrospectively; Deletes addition for AY 2012-13

Nov 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1439-ITAT-2025(Mum)
  • Tax Payer : KBJ Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows carry forward of capital loss to Sahara India on sale of shares held as investment & not stock-in-trade

Nov 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1436-ITAT-2025(DEL)
  • Tax Payer : Sahara India Corp Investment Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 271B penalty for failure to audit record absent maintenance of books u/s 44AA

Nov 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1434-ITAT-2025(Mum)
  • Tax Payer : Fairdeal Medical and General Stores
Income tax Appellate Tribunal

ITAT: Benefit u/s 115BAA cannot be denied for non-filing of Form 10IC in subsequent-year once validly exercised earlier

Nov 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1438-ITAT-2025(Bang)
  • Tax Payer : Arrow Electronics India Private Limited
Income tax Appellate Tribunal

ITAT: Sec. 263 proceedings invalid due to plausible view by AO sans prejudice to Revenue

Nov 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1432-ITAT-2025(Mum)
  • Tax Payer : Ram Baburao Salve
Supreme Court

SC: Upholds HC's ‘Knowledge = Receipt’ interpretation u/s 153(2A); Rejects Revenue's SLP

Nov 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1437-SC-2025
  • Tax Payer : Qualcomm Incorporated
Income tax Appellate Tribunal

ITAT: Revision invalid given unexplained deposit duly inquired during assessment & no error found

Nov 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1412-ITAT-2025(Bang)
  • Tax Payer : Kanigere Ramegowda Ningaraju
Income tax Appellate Tribunal

ITAT: Quashes proceedings u/s 263 initiated mechanically on AO’s proposal sans independent satisfaction

Nov 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1411-ITAT-2025(Bang)
  • Tax Payer : Anilkumar Anthony Krishna Murthy
Income tax Appellate Tribunal

ITAT: Deletes ad hoc addition u/s 69A for unexplained cash-deposits, given overall source stood accepted

Nov 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1379-ITAT-2025(Mum)
  • Tax Payer : Vijay Prakash Ghosalkar
Income tax Appellate Tribunal

ITAT: Allows appropriation of cash seized against the self-assessment tax liability

Nov 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1435-ITAT-2025(DEL)
  • Tax Payer : Kapoor Industries Limited
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69C addition, holds investment in property made by co-owner husband in earlier AYs

Nov 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1433-ITAT-2025(Ahd)
  • Tax Payer : Renu Jagdishwar Sood
Income tax Appellate Tribunal

ITAT: Affirms revision u/s 263, as AO accepted explanation without examining statutory provisions

Nov 03, 2025
  • In Favour of Revenue
  • Citation Number : TS-1431-ITAT-2025(Ahd)
  • Tax Payer : Hyderabad Yadgiri Tollway Private Limited
Income tax Appellate Tribunal

ITAT: Deletes Rs. 203 Cr disallowance; Sec. 80IA(10) not applicable as PPA with related party at ALP

Nov 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1430-ITAT-2025(Mum)
  • Tax Payer : Bhandar Power Ltd
High Court

HC: Grants DTAA benefits to shipping profits; Accepts Singapore IRS certificate's genuineness

Nov 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1429-HC-2025(GUJ)
  • Tax Payer : Atlantic Shipping Private Limited
Income tax Appellate Tribunal

ITAT: Quashes Sec. 271A penalty for non-maintenance of book of accounts sans evidence of deliberate defiance

Nov 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1427-ITAT-2025(DEL)
  • Tax Payer : Antriksh Gupta