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Rulings ( 12900 results )

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Income tax Appellate Tribunal

ITAT: Deletes disallowance u/s 37(1) / bogus credit as transaction being genuine

Jun 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-774-ITAT-2025(DEL)
  • Tax Payer : Air Charter Services P. Ltd
Income tax Appellate Tribunal

ITAT: UAE entity's design review income not taxable in India without FTS clause or PE

Jun 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-773-ITAT-2025(CHNY)
  • Tax Payer : Castlewick FZE
Income tax Appellate Tribunal

ITAT: Deletes disallowance of foreign remittance for management fees & software licence fee

Jun 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-771-ITAT-2025(Mum)
  • Tax Payer : Matrix Publicities and Media India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Confirms Sec. 68 addition for “make-believe” share transactions, applies ‘preponderance of probabilities’ test

Jun 16, 2025
  • In Favour of Revenue
  • Citation Number : TS-770-ITAT-2025(GAU)
  • Tax Payer : Accrecent Way Marketing Private Limited
High Court

HC: Allows Mutual Fund promotion & IPO expenditure, as wholly incurred for commercial expediency

Jun 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-769-HC-2025(MAD)
  • Tax Payer : Sahara Asset Management Company Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Cash payments beyond Sec. 40A(3) limit; Rejects Assessee's "Purposive Interpretation" plea

Jun 16, 2025
  • In Favour of Revenue
  • Citation Number : TS-768-ITAT-2025(Ind)
  • Tax Payer : Radhika Devcon Private Limited
High Court

HC: Revives Assessee's settlement applications; Holds dismissal basis non-disclosure as invalid

Jun 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-767-HC-2025(MAD)
  • Tax Payer : M. Vedamurthy
High Court

HC: Quashes reassessment proceedings for AY 2014-15, being time barred; Follows Rajeev Bansal

Jun 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-766-HC-2025(GUJ)
  • Tax Payer : S K Corpration
High Court

HC: Sets aside assessment order passed without considering Assessee’s reply; Directs Revenue to denovo assessment

Jun 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-765-HC-2025(BOM)
  • Tax Payer : Vibgyor Vinimay Private Limited
Income tax Appellate Tribunal

ITAT: Deletes addition for unpaid royalty; Rules TDS deduction doesn't establish income accrual if it is irrecoverable

Jun 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-764-ITAT-2025(DEL)
  • Tax Payer : Weir Mineral (India) Pvt Ltd
High Court

HC: Limitation u/s 144C(13) reckons from date DRP directions become visible to AO, not ITBA upload

Jun 14, 2025
  • In Favour of Revenue
  • Citation Number : TS-763-HC-2025(MAD)
  • Tax Payer : Extreme Networks India Private Limited
Income tax Appellate Tribunal

ITAT: Allows PE loss set-off to Abu Dhabi Commercial Bank against ECB interest under DTAA

Jun 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-762-ITAT-2025(Mum)
  • Tax Payer : Abu Dhabi Commercial Bank PJSC Wework India Management Private Limited
Income tax Appellate Tribunal

ITAT: Assessee eligible for deduction u/s 80IA(4)(iv) as conditions prescribed u/s 80IA(3)(ii) are fulfilled

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-761-ITAT-2025(CHNY)
  • Tax Payer : Kumarasamy Ramakrishnan
Income tax Appellate Tribunal

ITAT: Trust’s activity genuineness key for Sec.12AB registration, not quantum of expenditure

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-760-ITAT-2025(Bang)
  • Tax Payer : Dhwani Shristi Foundation
Income tax Appellate Tribunal

ITAT: Doctrine of merger inapplicable to independent orders u/s 143(1) & 154; Upholds Sec. 154 appeal rejection

Jun 13, 2025
  • In Favour of Revenue
  • Citation Number : TS-759-ITAT-2025(CHNY)
  • Tax Payer : Sadish Paul
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 69 as Revenue fails to link Assessee to seized documents

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-758-ITAT-2025(Bang)
  • Tax Payer : Gopal Krishnanatsa Katigar
Income tax Appellate Tribunal

ITAT: Allows STT-paid loss adjustment; Directs LTCL set-off against non-grandfathered gains

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-757-ITAT-2025(Mum)
  • Tax Payer : Schwab Emerging Markets Equity ETF
Income tax Appellate Tribunal

ITAT: Disallowance u/s 14A impermissible if no exempt income earned; Explanation u/s 14A prospective

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-755-ITAT-2025(Bang)
  • Tax Payer : Indus Valley Properties Private Limited
Income tax Appellate Tribunal

ITAT: Sets aside reassessment proceedings for not obtaining approval u/s 151(1) by Revenue

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-756-ITAT-2025(Mum)
  • Tax Payer : Vijaysingh Madhavrao Patwardhan
Income tax Appellate Tribunal

ITAT: Penalty provisions u/s 271(1)(c) inapplicable given addition made on estimation basis

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-754-ITAT-2025(Mum)
  • Tax Payer : Trustar Diamond