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Rulings ( 14237 results )

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High Court

HC: Denies Sec 80-IB(10) deduction due to firm's non-existence; Rules joint venture not genuine

Oct 06, 2025
  • In Favour of Revenue
  • Citation Number : TS-1307-HC-2025(MAD)
  • Tax Payer : Indra Housing
Income tax Appellate Tribunal

ITAT: Mobikwik not liable to deduct TDS u/s 194H on payment gateway charges sans principal-agent relationship

Oct 04, 2025
  • Citation Number : TS-1302-ITAT-2025(DEL)
  • Tax Payer : One Mobikwik Systems Private Limited
Income tax Appellate Tribunal

ITAT: Sec. 56(2)(viii)(b) not invokable on leasehold rights; Deeming provisions confined strictly to ‘land & building’

Oct 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1301-ITAT-2025(DEL)
  • Tax Payer : Rajesh Kumar Sharma
Income tax Appellate Tribunal

ITAT: Sets aside CIT(A)’s rectification order on delayed EPF contribution basis subsequent Checkmate judgment

Oct 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1300-ITAT-2025(DEL)
  • Tax Payer : Linen Design Company Private Limited
Income tax Appellate Tribunal

ITAT: Notice u/s 143(2) not issued in prescribed format, invalid, renders assessment order void ab initio

Oct 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1299-ITAT-2025(DEL)
  • Tax Payer : Allied Concepts India P. Ltd.
Income tax Appellate Tribunal

ITAT: Prima facie adjustment by CPC u/s 143(1) on debatable Sec. 80M, GST refund issues invalid.

Oct 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1298-ITAT-2025(DEL)
  • Tax Payer : Coforge Limited (Formerly Known As Niit Technologies Ltd)
Income tax Appellate Tribunal

ITAT: ITAT: Notice served on wrong address despite Assessee’s intimation of correct address, invalidates assessment

Oct 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1306-ITAT-2025(DEL)
  • Tax Payer : Carissa Investment Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Refuses to condone 6-year delay in appeal against bogus purchases’ addition order absent “sufficient cause”

Oct 03, 2025
  • In Favour of Revenue
  • Citation Number : TS-1305-ITAT-2025(Mum)
  • Tax Payer : Rohit Vallabhdas Shah
Income tax Appellate Tribunal

ITAT: Allows TDS Credit, Revenue cannot tax assessee twice over deductor’s default or misreporting

Oct 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1304-ITAT-2025(Mum)
  • Tax Payer : Naik Naik And Co
Income tax Appellate Tribunal

ITAT: Sec. 148 notice after 3-years invalid absent escaped income represented in ‘asset’; Quashes reassessment order

Oct 03, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1303-ITAT-2025(DEL)
  • Tax Payer : JKM Infra Projects Ltd
Income tax Appellate Tribunal

ITAT: No PE for Concentrix CVG in India; Cites sub-contracting, support services doesn't trigger PE for foreign company

Oct 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1297-ITAT-2025(DEL)
  • Tax Payer : Concentrix CVG Customer Management Group Inc.
Income tax Appellate Tribunal

ITAT: Copy of Delhi ITAT ruling on MLI provisions applicability vis-a-vis DTAA

Oct 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1296-ITAT-2025(DEL)
  • Tax Payer : Kosi Aviation Leasing Ltd
Income tax Appellate Tribunal

ITAT: Confirms denial of Sec. 11/12 exemption for non-filing of audit report in Form 10B/10BB

Oct 01, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1295-ITAT-2025(Bang)
  • Tax Payer : Shri Bhadreshwar Education and Social Welfare Trust
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 revisionary order qua bogus purchases given issue pending before CIT(A)

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1292-ITAT-2025(Mum)
  • Tax Payer : Innovators Facade Systems Limited
Income tax Appellate Tribunal

ITAT: Penalty u/s 271C not leviable for delayed TDS remittance; Remits matter for verification

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1290-ITAT-2025(Ahd)
  • Tax Payer : Grindly Gases & Petrochemicals P. Ltd
Income tax Appellate Tribunal

ITAT: Rejection of books u/s 145(3) sans reasons unjustified; Upholds deleting of addition over director’s salary

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1272-ITAT-2025(DEL)
  • Tax Payer : D&Y Technologies Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 153C assessment, holds AO failed to record separate satisfaction for non-searched Assessee

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1271-ITAT-2025(DEL)
  • Tax Payer : Focusoil Inc.
Income tax Appellate Tribunal

ITAT: No penalty u/s 271(1)(c) despite addition confirmed in quantum proceedings

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1294-ITAT-2025(Mum)
  • Tax Payer : Madison Teamworks Film Promotions and Entertainment Private Limited
Income tax Appellate Tribunal

ITAT: Penalty u/s 271(1)(c) unsustainable absent specific findings on concealment or inaccuracy

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1264-ITAT-2025(Mum)
  • Tax Payer : Anil K. Shah (HUF)
Income tax Appellate Tribunal

ITAT: Substantive right to Sec. 80-IA deduction survives procedural delay in filing Form 10CCB

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1244-ITAT-2025(Mum)
  • Tax Payer : Akry Organics Private Limited