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Rulings ( 13941 results )

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Income tax Appellate Tribunal

ITAT: Confirms Sec. 68 addition on suspicious penny stock gains, cites lack of genuineness

Aug 07, 2025
  • In Favour of Revenue
  • Citation Number : TS-1021-ITAT-2025(Mum)
  • Tax Payer : Chitra Avdhesh Mehta
Income tax Appellate Tribunal

ITAT: Employees seconded to Indian subsidiary, doesn’t constitute PE, as not controlled by Japanese-Assessee

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1028-ITAT-2025(DEL)
  • Tax Payer : Mitsui Mining and Smelting Company Limited
Income tax Appellate Tribunal

ITAT: Trust running facilities for girl-students across communities eligible for Sec. 12AB exemption

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1022-ITAT-2025(Bang)
  • Tax Payer : Jito Hubballi Girls Hostel and Education Trust
Income tax Appellate Tribunal

ITAT: No TDS u/s 194J on IUC & roaming charges; Allows Vodafone Idea depreciation on 3G spectrum usage

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1027-ITAT-2025(Mum)
  • Tax Payer : Vodafone Idea Limited (formerly Idea Cellular Ltd.)
Income tax Appellate Tribunal

ITAT: ITAT: Investment in partnership firms yielding profits to be considered for computing disallowance u/s 14A

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1020-ITAT-2025(Mum)
  • Tax Payer : Dosti Realty Limited
Income tax Appellate Tribunal

ITAT: Confirms disallowance of purchase and sundry creditors, absent evidence substantiating genuineness of transactions

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1015-ITAT-2025(Mum)
  • Tax Payer : CICC Automation Technologies Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Upholds Sec. 271(1)(c) penalty for non-disclosure of house property income; Rejects ‘inadvertent mistake’ plea

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1013-ITAT-2025(Mum)
  • Tax Payer : Subhash Silk Mills Limited
Income tax Appellate Tribunal

ITAT: Condones 4900-days delay basis availment of alternative remedy of rectification on covered issue

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1012-ITAT-2025(Bang)
  • Tax Payer : Karnataka Bank Ltd
Income tax Appellate Tribunal

ITAT: Best judgement assessment u/s 144 cannot be construed as lack of enquiry; Quashes revision

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-986-ITAT-2025(Mum)
  • Tax Payer : Bhagwan Vardhman Shwetamber Murtipujak Tapagacch Jain Sangh
Income tax Appellate Tribunal

ITAT: Mere supervision insufficient to claim agricultural income exemption, cites lack of basic operations

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1026-ITAT-2025(DEL)
  • Tax Payer : Corteva Agriscience Seeds Private Limited (Formerly known as PHI Seeds Private Limited)
Income tax Appellate Tribunal

ITAT: Trust’s objective of running girls’ school in rural areas, charitable & genuine; Grants Sec. 12AB registration

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1024-ITAT-2025(DEL)
  • Tax Payer : Arya Gram Vikas Samiti Village and Po Rathora
High Court

HC: Reassessment proceedings initiated solely based on DVO report sans independent inquiry, unsustainable

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1019-HC-2025(GUJ)
  • Tax Payer : Raama Enterprises
Income tax Appellate Tribunal

ITAT: Dubious transactions couched as distress sale of FSI rights; Confirms STCL disallowance

Aug 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1018-ITAT-2025(DEL)
  • Tax Payer : Victory Realtech Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Non-service of Sec. 148 notice to deceased Assessee’s legal heir, vitiates reassessment proceedings

Aug 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1017-ITAT-2025(DEL)
  • Tax Payer : Amit Singh Legal heir of Sh. Mahender Singh
Income tax Appellate Tribunal

ITAT: Allows mining company’s contribution to SPV as business expenditure u/s 37, as mandated by SC

Aug 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1016-ITAT-2025(Mum)
  • Tax Payer : MSPL Limited
Income tax Appellate Tribunal

ITAT: Invocation of Sec. 153A unsustainable sans initiation of search despite warrant issuance

Aug 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1014-ITAT-2025(DEL)
  • Tax Payer : Focus Buildwell Pvt. Ltd
High Court

HC: Dismisses criminal complaints basis unauthenticated DTAA data; No adverse inference from non-signing of 'Consent Waiver'

Aug 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1010-HC-2025(DEL)
  • Tax Payer : Anurag Dalmia
Income tax Appellate Tribunal

ITAT: MAT addition on share of loss from partnership firm impermissible sans express provision

Aug 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1011-ITAT-2025(Mum)
  • Tax Payer : The Birla Group Holding Private Limited
Income tax Appellate Tribunal

ITAT: Compensation paid on cancellation of ‘agreement to sale’, allowable as cost of improvement

Aug 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1009-ITAT-2025(Bang)
  • Tax Payer : Shankare Gowda
Income tax Appellate Tribunal

ITAT: Reimbursement to parent co. towards ESOP & ISOP allowable expense u/s 37(1)

Aug 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1008-ITAT-2025(Mum)
  • Tax Payer : Procter & Gamble Hygiene and Health Care Limited