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Rulings ( 13721 results )
Income tax Appellate Tribunal
ITAT: Directs AO to grant relief u/s 90/91 as Form No.67 & revised return filed within stipulated time
Dec 11, 2025
- In Favour of Assessee
- Citation Number : TS-1637-ITAT-2025(DEL)
- Tax Payer : Malvinder Mohan Singh
Supreme Court
SC: Vital distinction between 'business income' & profits 'derived' from business; Sec. 36(1)(viii) benefit "ring-fenced"
Dec 10, 2025
- In Favour of Revenue
- Citation Number : TS-1633-SC-2025
- Tax Payer : National Cooperative Development Corporation
Income tax Appellate Tribunal
ITAT: Emphasizes AO's duty to scrutinize all issues noticed during reassessment proceedings; Upholds revision order
Dec 10, 2025
- In Favour of Assessee
- Citation Number : TS-1634-ITAT-2025(DEL)
- Tax Payer : Harsh Vardhan Singh
Income tax Appellate Tribunal
ITAT: Non-mention of new Sec. 12AB registration number in ITR not substantive; Allows Sec. 11 exemption
Dec 10, 2025
- In Favour of Both, Partially
- Citation Number : TS-1632-ITAT-2025(Ahd)
- Tax Payer : Vinayaka Education Trust
Income tax Appellate Tribunal
ITAT: Interest paid by Vijaya Bank to political party subject to TDS u/s 194A; Remits issue of disallowance u/s 40(a)(ia) to AO
Dec 10, 2025
- In Favour of Revenue
- Citation Number : TS-1631-ITAT-2025(Bang)
- Tax Payer : Vijaya Bank
Income tax Appellate Tribunal
ITAT: “Dumb documents” have no evidentiary value, incapable of supporting addition; Deletes Sec. 69B addition
Dec 10, 2025
- In Favour of Assessee
- Citation Number : TS-1630-ITAT-2025(CHNY)
- Tax Payer : Jaya Pradeep
High Court
HC: Quashes backdated, DIN less rectification order; Departs from Jharkhand HC reasoning
Dec 09, 2025
- In Favour of Assessee
- Citation Number : TS-1628-HC-2025(BOM)
- Tax Payer : Siemens Limited
Income tax Appellate Tribunal
ITAT: Sec. 153D approval defective by collective grant for multiple Assessees/AYs; Restores matter to stage of illegality
Dec 09, 2025
- In Favour of Both, Partially
- Citation Number : TS-1627-ITAT-2025(ALLD)
- Tax Payer : Ramji Vaish
Income tax Appellate Tribunal
ITAT: Confirms undisclosed Bitcoin income addition under BMA; Deletes undisclosed FA addition due to wrong AY
Dec 09, 2025
- In Favour of Both, Partially
- Citation Number : TS-1626-ITAT-2025(PUN)
- Tax Payer : Shaista Suhel Patanwala
Income tax Appellate Tribunal
ITAT: Mandatory contribution to common effluent treatment plant, not capital in nature, allowable as business expenditure
Dec 09, 2025
- In Favour of Assessee
- Citation Number : TS-1625-ITAT-2025(Mum)
- Tax Payer : Siyaram Silk Mills Limited
Income tax Appellate Tribunal
ITAT: Date of transfer is legally enforceable sale agreement date, not registration date; Allows Sec. 54 exemption
Dec 09, 2025
- In Favour of Assessee
- Citation Number : TS-1624-ITAT-2025(Mum)
- Tax Payer : Poonam Dhananjay Sandu
High Court
HC: Copy of Bombay HC judgment in DDT vs DTAA tax rate controversy
Dec 08, 2025
- In Favour of Assessee
- Citation Number : TS-1623-HC-2025(BOM)
- Tax Payer : Colorcon Asia Pvt. Ltd
High Court
HC: Upholds prosecution in Rs. 348 cr evasion case, rejects constitutional challenge to CBDT Circular
Dec 08, 2025
- In Favour of Revenue
- Citation Number : TS-1622-HC-2025(DEL)
- Tax Payer : Saumya Chaurasia
High Court
HC: Appeal cannot be rejected solely for non-appearance without addressing merits; Quashes CIT(A) order
Dec 08, 2025
- In Favour of Assessee
- Citation Number : TS-1618-HC-2025(KER)
- Tax Payer : Thekkee Cherupillil Sarada
High Court
HC: Reassessment notice served on non-existing entity, ceased to exist due to amalgamation, invalid
Dec 08, 2025
- In Favour of Assessee
- Citation Number : TS-1621-HC-2025(KAR)
- Tax Payer : Awl Agri Business Limited
High Court
HC: Land ownership not mandatory criterion for developers; Upholds Sec.80IB(10) deduction
Dec 08, 2025
- In Favour of Assessee
- Citation Number : TS-1620-HC-2025(MAD)
- Tax Payer : C. Rajini
High Court
HC: Time-barred rectification order cannot absolve Assessee's tax liability created by proper assessment order
Dec 08, 2025
- In Favour of Assessee
- Citation Number : TS-1619-HC-2025(TEL)
- Tax Payer : Ramanaidu Charitable Trust
High Court
HC: Failure to consider judicial precedents not rectifiable u/s 254(2); Upholds ITAT’s refusal to rectify
Dec 08, 2025
- In Favour of Revenue
- Citation Number : TS-1615-HC-2025(TEL)
- Tax Payer : Oakton Global Technology Service Centre (India) Private Limited
Income tax Appellate Tribunal
ITAT: Deletes addition of notional interest on interest-free security deposit as deemed rent u/s 23(1)
Dec 08, 2025
- In Favour of Assessee
- Citation Number : TS-1617-ITAT-2025(DEL)
- Tax Payer : Idhayam Infraheights Pvt. Ltd
High Court
HC: Quashes summary rejection, directs fresh consideration of Sec.264 revision in light of Engineering Analysis ruling
Dec 08, 2025
- In Favour of Assessee
- Citation Number : TS-1614-HC-2025(KAR)
- Tax Payer : Qualys Inc