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Rulings ( 14234 results )

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Income tax Appellate Tribunal

ITAT: Quashes reassessment on fictitious LTCG basis incorrect facts, cites lack of due diligence & application of mind

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1353-ITAT-2025(Ahd)
  • Tax Payer : Ashok Amarnath Agrawal
Income tax Appellate Tribunal

ITAT: Rejects plea of Sec. 69A inapplicability sans books of accounts, upholds unexplained cash addition

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1366-ITAT-2025(Mum)
  • Tax Payer : Ashish Shashikant Choksi
Income tax Appellate Tribunal

ITAT: Deletes unexplained cash addition generated from purported VAT evasion; Quashes reassessment

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1365-ITAT-2025(DEL)
  • Tax Payer : Dharampal Satyapal Ltd
Income tax Appellate Tribunal

ITAT: Directs AO to allow Vodafone's Network rental expense deduction, as DRP ruled Sec. 40A(2)(b) inapplicable

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1368-ITAT-2025(Mum)
  • Tax Payer : Vodafone Digilink Limited
Supreme Court

SC: Absence of PE or subsisting-contract no ground to deny business continuity; Overturns HC's 'anachronistic' interpretation

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1364-SC-2025
  • Tax Payer : Pride Foramer S.A.
Income tax Appellate Tribunal

ITAT: Lack of foundational prerequisites for invocation of Sec. 2(47), given no valid ‘transfer’; Deletes LTCG addition

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1367-ITAT-2025(VIZ)
  • Tax Payer : Raja Rao Parachuri
High Court

HC: Assessee cannot question AO's jurisdiction after assessment due to Sec. 124(3) bar; Confirms assessment validity

Oct 17, 2025
  • In Favour of Revenue
  • Citation Number : TS-1363-HC-2025(CHAT)
  • Tax Payer : Harish Kumar Chhabada
Income tax Appellate Tribunal

ITAT: Confirms hawala transactions, restricts addition to 12.5% profit rate on bogus transactions

Oct 16, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1362-ITAT-2025(DEL)
  • Tax Payer : Deepak Vohra
Income tax Appellate Tribunal

ITAT: CBDT Circular No.6/2020 neither bars nor curtails appellate authorities' power to condone delay

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1361-ITAT-2025(Mum)
  • Tax Payer : Shri Bhagwandas Ramdasji Charitable and Religious Trust
High Court

HC: Directs detachment of property as issue no more res integra & arrears already paid by Assessee

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1360-HC-2025(MAD)
  • Tax Payer : JSR Infra Developers Pvt. Ltd
High Court

HC: Condones the delay in filing ROI caused due to travel restrictions during COVID

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1359-HC-2025(GUJ)
  • Tax Payer : Sumati Lokendra Patel
High Court

HC: Delay in filing Form 10B due to factors beyond Assessee’s control; Quashes order & condones delay

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1358-HC-2025(BOM)
  • Tax Payer : International Resources for Fairer Trade
Income tax Appellate Tribunal

ITAT: Grants Sec. 12A registration, cites fire safety norms & rent issues no reason to deny Charitable status

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1357-ITAT-2025(DEL)
  • Tax Payer : Gyan Devi Memorial Cultural & Educational Society
Income tax Appellate Tribunal

ITAT: Rejects member contributions' exemption claim as lacks 'Principle of Mutuality', allows discount deduction

Oct 16, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1356-ITAT-2025(CHNY)
  • Tax Payer : Sankari Lorry Urimaiyalargal Sangam
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s order on Sec. 69C addition applying reduced GP rate on bogus purchases

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1355-ITAT-2025(DEL)
  • Tax Payer : Bhavya Pipe Industry
Income tax Appellate Tribunal

ITAT: Capital gains to be assessed in hands of retiring partner, not Assessee firm; Affirms deletion of addition u/s 50C

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1354-ITAT-2025(Mum)
  • Tax Payer : Go Go Garments
Income tax Appellate Tribunal

ITAT: Mandates adherence to SC judgment, as it exists while passing order; Restores issue for verification

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1352-ITAT-2025(Mum)
  • Tax Payer : Kushang Security & House Keeping Service Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Upholds Sec. 56(2)(vii)(b) addition on second flat as agreements separate & distinct, remands loss verification

Oct 15, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1351-ITAT-2025(Mum)
  • Tax Payer : Aparna Sandeep Kulkarni
Income tax Appellate Tribunal

ITAT: Assessment order not erroneous as AO conducted due enquiry & verification; Quashes revision order

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1350-ITAT-2025(Mum)
  • Tax Payer : Vinay Tarachand Chawla
Income tax Appellate Tribunal

ITAT: Stamp duty valuation for Sec. 56(2)(vii) to be considered on date of booking/part payment, not registration

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1349-ITAT-2025(Mum)
  • Tax Payer : Rudaram Dungararamji Choudhary