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Rulings ( 14749 results )

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Income tax Appellate Tribunal

ITAT: Sets aside CIT(A) & penalty order on HC admitting the question of law in quantum appeal

Jan 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-81-ITAT-2026(DEL)
  • Tax Payer : Ruby Singh
Income tax Appellate Tribunal

ITAT: ITAT: Disallowance of delayed PF deposit not debatable; SC Checkmate ruling applies retrospectively

Jan 24, 2026
  • In Favour of Revenue
  • Citation Number : TS-1764-ITAT-2025(DEL)
  • Tax Payer : Rational Business Corporation Private Limited
Income tax Appellate Tribunal

ITAT: Pre-amalgamation income of predecessor cannot be clubbed with successor’s income through single reassessment order

Jan 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-80-ITAT-2026(Mum)
  • Tax Payer : Kalpataru Projects International Ltd
Income tax Appellate Tribunal

ITAT: Allows employees’ PF deduction despite one-day delay due to technical glitches; Distinguishes Checkmate judgment

Jan 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-72-ITAT-2026(DEL)
  • Tax Payer : Intertek India Private Limited
High Court

HC: Sets aside ex-parte reassessment order sans effective service at Assessee’s updated address; Remits for denovo adjudication

Jan 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-71-HC-2026(KAR)
  • Tax Payer : Ganesh Kumar Veluswamy
Income tax Appellate Tribunal

ITAT: Sec. 80-IA deduction cannot be denied by notional set-off of absorbed pre-initial losses where Assessee chooses initial AY

Jan 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-79-ITAT-2026(DEL)
  • Tax Payer : Sterling Agro Industries Limited
Income tax Appellate Tribunal

ITAT: LTCG on JVA flats taxable in year of sale; Remits to AO for determining correct tax-liability

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-78-ITAT-2026(PUN)
  • Tax Payer : Popatrao Dashrathrao Suryawanshi
Income tax Appellate Tribunal

ITAT: ITAT: Written contracts & interest charges not ‘essential ingredients’ for proving loan genuineness; Deletes addition u/s 68

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-77-ITAT-2026(Ahd)
  • Tax Payer : Sabbirbhai Abdeali Gangardiwala
High Court

HC: Allows set off of trading loss against interest/other income; Rejects Revenue’s argument of penny stock trade

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-76-HC-2026(CAL)
  • Tax Payer : Megapode Vyapar Private Limited
Income tax Appellate Tribunal

ITAT: Services rendered for AMC not managerial, technical or consultancy or FTS u/s 9(1); Sets aside order u/s 201(1)/201(1A)

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-75-ITAT-2026(DEL)
  • Tax Payer : Orbit Resorts Ltd
Income tax Appellate Tribunal

ITAT: Sec. 263 revision cannot be based on mere ‘change of opinion’ or ‘subjective satisfaction'; Quashes revision order

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-74-ITAT-2026(Ahd)
  • Tax Payer : Arunaben Kishorkumar Mandalia
Income tax Appellate Tribunal

ITAT: Rejects market value-based valuation for determining unexplained investment; Deletes Sec. 69 addition

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-73-ITAT-2026(Ahd)
  • Tax Payer : Chandubhai Raojibhai Patel
Income tax Appellate Tribunal

ITAT: Absence of CA's signature in Form 56F, a curable defect; Allows Sec. 10A claim to Capgemini Technology

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-70-ITAT-2026(CHNY)
  • Tax Payer : Capgemini Technology Services India Ltd
Income tax Appellate Tribunal

ITAT: Non-acceptance of written submission not ‘mistake apparent on record’ u/s 254(2)

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1763-ITAT-2025(Mum)
  • Tax Payer : Shapoorji Pallonji and Co. Pvt. Limited
Income tax Appellate Tribunal

ITAT: Upholds validity of reassessment but restores matter with direction allow cross examination by Assessee

Jan 22, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-63-ITAT-2026(Mum)
  • Tax Payer : Sunil Bhagwatlal Dalal
Income tax Appellate Tribunal

ITAT: Non-issuance of Sec.143(2) notice a 'foundational infirmity', fatal to reassessment

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-39-ITAT-2026(DEL)
  • Tax Payer : Rupinder Kaur Arora
Income tax Appellate Tribunal

ITAT: Income-tax appeals can continue during IBC-liquidation as moratorium bars recovery, not adjudication

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1760-ITAT-2025(Mum)
  • Tax Payer : Trend Electronics Limited
Income tax Appellate Tribunal

ITAT: Aircraft MRO-services not FTS under India–Canada DTAA; ‘Make available’ test not satisfied

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1758-ITAT-2025(DEL)
  • Tax Payer : Bombardier Inc
Income tax Appellate Tribunal

ITAT: ‘Mesne profit’ granted by Civil Court, compensation of benefit not ‘damages or restitution’, capital receipt in nature

Jan 22, 2026
  • In Favour of Revenue
  • Citation Number : TS-69-ITAT-2026(DEL)
  • Tax Payer : Archna Chadha
Income tax Appellate Tribunal

ITAT: Dismisses revision u/s 23 of BMA as foreign assets disclosed in ‘Schedule FA’, nothing prejudicial to Revenue's interest

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-68-ITAT-2026(Ahd)
  • Tax Payer : Chintan Navnitlal Parikh