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Rulings ( 15437 results )

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High Court

HC: Sec. 245 refund adjustment constitutes coercive recovery, barred against stayed demand or pending stay application

  • In Favour of Assessee
  • Citation Number : TS-1614-HC-2026(BOM)
  • Tax Payer : IMCD India Private Limited
High Court

HC: Additional Director cannot challenge search authorization issued against company u/s 247 of IT Act, 2025

  • In Favour of Both, Partially
  • Citation Number : TS-1613-HC-2026(KAR)
  • Tax Payer : Obedulla A
Income tax Appellate Tribunal

ITAT: Gifted shares qualify as long-term capital asset; Indexation available from date of gift u/s 49(4)

  • In Favour of Both, Partially
  • Citation Number : TS-1612-ITAT-2026(CHNY)
  • Tax Payer : Venkataswaroop Reddy Siddavarapu
Income tax Appellate Tribunal

ITAT: Grants Tata Consumer depreciation u/s 32 on goodwill arising from demerger, as prior to AY 2021-22

  • In Favour of Both, Partially
  • Citation Number : TS-1611-ITAT-2026(Kol)
  • Tax Payer : Tata Consumer Products Limited
Income tax Appellate Tribunal

ITAT: Sec. 148 notice invalid where reopening is based on search material; Sec. 153A exclusively applies

  • In Favour of Assessee
  • Citation Number : TS-1610-ITAT-2026(Kol)
  • Tax Payer : Kammna Autopart Sales Private Limited
Income tax Appellate Tribunal

ITAT: Confirms capital gains addition in wife’s hands, cites “mischief” in belated Sec. 64 claim to avoid tax

  • In Favour of Revenue
  • Citation Number : TS-1607-ITAT-2026(HYD)
  • Tax Payer : Lalitha Boda
Income tax Appellate Tribunal

ITAT: Interest paid to NHAI on mobilization advances not liable to TDS u/s 194A

  • In Favour of Assessee
  • Citation Number : TS-1605-ITAT-2026(DEL)
  • Tax Payer : Welspun Aunta Simaria Project Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Own funds, prior advance negates diversion of borrowed funds to subsidiary; Deletes Sec. 36(1)(iii) disallowance

  • In Favour of Assessee
  • Citation Number : TS-1599-ITAT-2026(Mum)
  • Tax Payer : Chalo Mobility Private Limited
Income tax Appellate Tribunal

ITAT: Sec. 54 deduction allowable for under-construction flat where possession received within 1-year before sale

  • In Favour of Assessee
  • Citation Number : TS-1601-ITAT-2026(Mum)
  • Tax Payer : Sarabindu Dhar
Income tax Appellate Tribunal

ITAT: Advance foregone to shareholder-company in ordinary course of business constitutes ‘business loss’

  • In Favour of Assessee
  • Citation Number : TS-1597-ITAT-2026(Bang)
  • Tax Payer : Shailendra Babu Shruthi
Income tax Appellate Tribunal

ITAT: FDR interest having direct nexus with eligible business, qualifies for Sec. 80IA(4) deduction

  • In Favour of Assessee
  • Citation Number : TS-1606-ITAT-2026(HYD)
  • Tax Payer : KLSR Infratech Limited
Income tax Appellate Tribunal

ITAT: Share buy-back by Indian Co. from Dutch holding Co. not taxable as ‘capital gains’ under India-Netherlands DTAA

  • In Favour of Assessee
  • Citation Number : TS-1604-ITAT-2026(DEL)
  • Tax Payer : Perfetti Van Melle Holding B.V.
Supreme Court

SC: Dismisses Revenue's SLP on AIF Taxation but keeps question of law open

  • In Favour of Assessee
  • Citation Number : TS-1603-SC-2026
  • Tax Payer : Equity Intelligence Aif Trust & Anr
High Court

HC: Finance Act 2026 amendment enables Sec. 270AA waiver for misreporting; Fresh application maintainable

  • In Favour of Assessee
  • Citation Number : TS-1602-HC-2026(BOM)
  • Tax Payer : Farah Khurshed Titina
Income tax Appellate Tribunal

ITAT: Re-opening based on anonymous, unverified TEP sans tangible corroborative evidence vitiates assessment

  • In Favour of Assessee
  • Citation Number : TS-1596-ITAT-2026(DEL)
  • Tax Payer : Urvara Agro Private Limited
Supreme Court

SC: Power subsidy linked to production charges constitutes taxable revenue receipt; Reaffirms ‘purpose test’

  • In Favour of Revenue
  • Citation Number : TS-1598-SC-2026
  • Tax Payer : Mepco Industries Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69C addition based on uncorroborated loose sheets and unproven incurrence of expenditure

  • In Favour of Assessee
  • Citation Number : TS-1592-ITAT-2026(CHNY)
  • Tax Payer : Appaswamy Real Estates Limited
Income tax Appellate Tribunal

ITAT: Deletes Sec. 14A disallowance against Maruti Suzuki sans account-based dissatisfaction before invoking Rule 8D

  • In Favour of Assessee
  • Citation Number : TS-1591-ITAT-2026(DEL)
  • Tax Payer : Maruti Suzuki India Ltd
Income tax Appellate Tribunal

ITAT: General investigation findings insufficient to sustain Rs. 1.59 cr. loss addition for alleged client code modification

  • In Favour of Assessee
  • Citation Number : TS-1590-ITAT-2026(Mum)
  • Tax Payer : Anchor Consumer Products Private Limited (formerly known as Anchor Health and Beauty Care Pvt. Ltd)
Income tax Appellate Tribunal

ITAT: Sec. 50CA cannot apply where buyback income is exempt u/s 10(34A); Confirms Rs. 40 Cr. deletion

  • In Favour of Assessee
  • Citation Number : TS-1595-ITAT-2026(Kol)
  • Tax Payer : Laser Power & Infra Private Limited