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Income tax Appellate Tribunal
ITAT: ITAT: ITAT: Confirms disallowance u/s 43B towards unpaid electricity tax on self-generation of captive power
May 09, 2025
- In Favour of Assessee
- Citation Number : TS-556-ITAT-2025(CHNY)
- Tax Payer : Bannari Amman Sugars Ltd.
Income tax Appellate Tribunal
ITAT: Higher interest paid to specified persons on loans taken for business exigency, not violation of Sec.13
May 09, 2025
- In Favour of Assessee
- Citation Number : TS-555-ITAT-2025(DEL)
- Tax Payer : Educate India Society
High Court
HC: Sets aside assessment order passed sans opportunity to assessee to establish merits of matter; Remits issue
May 09, 2025
- In Favour of Assessee
- Citation Number : TS-552-HC-2025(CAL)
- Tax Payer : Rose Bud Education Society And Another
High Court
HC: Relegates the petitioner to explore alternate remedy of appeal u/s 246A
May 09, 2025
- In Favour of Revenue
- Citation Number : TS-554-HC-2025(ORI)
- Tax Payer : Rajesh Gadodia
High Court
HC: Quashes reassessment proceedings for violation of Sec.151A, subject to outcome of pending SLP in Kankanala Ravindra Reddy
May 09, 2025
- In Favour of Assessee
- Citation Number : TS-545-HC-2025(TEL)
- Tax Payer : Tecumseh Products India Private Limited
High Court
HC: Sets aside assessment order, cites insufficient time given to Assessee to furnish voluminous documents
May 09, 2025
- In Favour of Assessee
- Citation Number : TS-547-HC-2025(ORI)
- Tax Payer : Manishri Refractories and Ceramics Private Limited
High Court
HC: Directs CIT(E) to condone delay in filing Form 10B due to ‘genuine hardship’; Allows writ petition
May 09, 2025
- In Favour of Assessee
- Citation Number : TS-536-HC-2025(DEL)
- Tax Payer : Fiitjee Foundation For Education Research And Trainings
High Court
HC: Flags jurisdictional ambiguity in faceless assessment proceedings, refers to Division/Larger Bench
May 09, 2025
- In Favour of None/NA
- Citation Number : TS-551-HC-2025(MAD)
- Tax Payer : TVS Credit Services Limited
Income tax Appellate Tribunal
ITAT: Upholds ‘Slump Sale’ claim u/s 2(42C); Rejects Revenue's argument on asset retention & Form 3CEA
May 09, 2025
- In Favour of Assessee
- Citation Number : TS-549-ITAT-2025(Mum)
- Tax Payer : Digital Insight India Products Private Limited
High Court
HC: Land considered as ‘urban vacant’ u/s 2(ea), benefit of exemption only if building fully constructed
May 09, 2025
- In Favour of Revenue
- Citation Number : TS-548-HC-2025(MAD)
- Tax Payer : Express Infrastructure (P) Ltd
Income tax Appellate Tribunal
ITAT: Godaddy's receipts from domain name registration services not taxable as royalty under India-US DTAA
May 08, 2025
- In Favour of Assessee
- Citation Number : TS-546-ITAT-2025(DEL)
- Tax Payer : Godaddy.com LLC
Income tax Appellate Tribunal
ITAT: Holds AO's order not time-barred, analyzes ‘examination’ vis-a-vis ‘verification’ w.r.t Sec.153(5) proviso
May 08, 2025
- In Favour of Revenue
- Citation Number : TS-543-ITAT-2025(CHNY)
- Tax Payer : Sri Maharaja Refineries
Income tax Appellate Tribunal
ITAT: Holding multiple PANs impermissible in law; Rejects Assessee’s illiteracy, account disclosure claims
May 08, 2025
- In Favour of Revenue
- Citation Number : TS-541-ITAT-2025(ALLD)
- Tax Payer : Jai Maa Durga Traders
Income tax Appellate Tribunal
ITAT: Interpreting legislative intent, clarifies timeline for 80G registration for new & existing charitable entities
May 08, 2025
- In Favour of Assessee
- Citation Number : TS-539-ITAT-2025(PUN)
- Tax Payer : Mitcon Forum for Social Development
Income tax Appellate Tribunal
ITAT: License fees from leasing commercial property treated as house property income as per principle of consistency
May 08, 2025
- In Favour of Assessee
- Citation Number : TS-537-ITAT-2025(Kol)
- Tax Payer : Hind Ceramics Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Condemns Revenue's injudicious addition & blasts "mindless" assessment approach; Orders fresh verification
May 08, 2025
- In Favour of Assessee
- Citation Number : TS-535-ITAT-2025(Mum)
- Tax Payer : Rajendra Bhalchandra Mokashi
High Court
HC: Quashes reassessment proceedings against political-party for being time barred; Follows Ram Balram
May 08, 2025
- In Favour of Assessee
- Citation Number : TS-511-HC-2025(DEL)
- Tax Payer : Samajwadi Party
High Court
HC: Quashes Sec. 119 (2)(b) order rejecting delay condonation for filing ROI absent personal hearing
May 08, 2025
- In Favour of Assessee
- Citation Number : TS-529-HC-2025(MAD)
- Tax Payer : Jaldhi Overseas Pte Ltd
High Court
HC: JAO has exclusive jurisdiction over issuance of notice u/s 148; Dismisses writ
May 08, 2025
- In Favour of Revenue
- Citation Number : TS-530-HC-2025(MAD)
- Tax Payer : Perur Builders Private Limited
High Court
HC: Petitioners to avail remedy before ITAT u/s 132B to challenge warrant of authorization
May 08, 2025
- In Favour of Revenue
- Citation Number : TS-532-HC-2025(MP)
- Tax Payer : Mahesh Jagabandhu Roy And Others