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Rulings ( 15439 results )

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Income tax Appellate Tribunal

ITAT: General investigation findings insufficient to sustain Rs. 1.59 cr. loss addition for alleged client code modification

  • In Favour of Assessee
  • Citation Number : TS-1590-ITAT-2026(Mum)
  • Tax Payer : Anchor Consumer Products Private Limited (formerly known as Anchor Health and Beauty Care Pvt. Ltd)
Income tax Appellate Tribunal

ITAT: Sec. 50CA cannot apply where buyback income is exempt u/s 10(34A); Confirms Rs. 40 Cr. deletion

  • In Favour of Assessee
  • Citation Number : TS-1595-ITAT-2026(Kol)
  • Tax Payer : Laser Power & Infra Private Limited
Income tax Appellate Tribunal

ITAT: Sec. 50 addition unwarranted by isolating asset from block; Sale consideration reduces WDV where block continues to exist

  • In Favour of Assessee
  • Citation Number : TS-1593-ITAT-2026(Mum)
  • Tax Payer : Edwise International Prop Edwise Consutltants Private Limited
Income tax Appellate Tribunal

ITAT: TRC not conclusive; Revenue must prove abuse to invoke LOB clause against Mauritius entity

  • In Favour of Assessee
  • Citation Number : TS-1594-ITAT-2026(DEL)
  • Tax Payer : Emerging India Focus Funds
Income tax Appellate Tribunal

ITAT: Purchaser’s accommodation-entry status alone cannot make seller’s accounted sales bogus; Remits for fresh examination

  • In Favour of Assessee
  • Citation Number : TS-1587-ITAT-2026(Ahd)
  • Tax Payer : Shweta Manish Jain
Income tax Appellate Tribunal

ITAT: Subsidiary and group disclosures insufficient to establish PE; Deletes profit attribution

  • In Favour of Assessee
  • Citation Number : TS-1582-ITAT-2026(DEL)
  • Tax Payer : Donaldson Company Inc.
Income tax Appellate Tribunal

ITAT: Disputed agreement, broker statements, WhatsApp messages insufficient to sustain Sec. 69A addition against Jaya Bachchan

  • In Favour of Assessee
  • Citation Number : TS-1584-ITAT-2026(Mum)
  • Tax Payer : Jaya Amitabh Bachchan
Income tax Appellate Tribunal

ITAT: Mere shortage in diamond-stock cannot trigger Sec. 271AAA penalty absent search evidence of undisclosed income

  • In Favour of Assessee
  • Citation Number : TS-1583-ITAT-2026(Mum)
  • Tax Payer : Rosy Blue (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Subsequent deletion reducing income below Rs. 50 lakh threshold doesn't vitiate Sec. 148 notice

  • In Favour of Assessee
  • Citation Number : TS-1589-ITAT-2026(Bang)
  • Tax Payer : Shivashankrappa Sahukar
Income tax Appellate Tribunal

ITAT: Shares’ cost rightly adjusted post-demerger for OCDs allotted in resulting companies; Deletes Rs. 4.30 Cr. addition

  • In Favour of Assessee
  • Citation Number : TS-1588-ITAT-2026(Ahd)
  • Tax Payer : Harsha Rajeshbhai Jhaveri
High Court

HC: Evidence Act principles apply to tax-proceedings; Upholds deletion of Sec. 69A addition absent corroborative material

  • In Favour of Assessee
  • Citation Number : TS-1586-HC-2026(CAL)
  • Tax Payer : Suresh Kumar Banthia
High Court

HC: Sec. 170A(2)(a) requires modifying determined income, not starting fresh scrutiny; Quashes proceedings against Thomson Reuters

  • In Favour of Assessee
  • Citation Number : TS-1585-HC-2026(BOM)
  • Tax Payer : Thomson Reuters International Services Private Limited
Income tax Appellate Tribunal

ITAT: No Sec. 271(1)(c) penalty where reassessment accepts income disclosed in Sec. 148 return without variation

  • In Favour of Assessee
  • Citation Number : TS-1581-ITAT-2026(Mum)
  • Tax Payer : Rudaram D. Choudhary
Income tax Appellate Tribunal

ITAT: DTVsV settlement confined to original assessment; Deletes Sec. 69 addition for want of basic particulars

  • In Favour of Assessee
  • Citation Number : TS-1578-ITAT-2026(Mum)
  • Tax Payer : Shine Star
Income tax Appellate Tribunal

ITAT: Software subscription services fail ‘make available’ test; Jet Airways receipts not ‘FTS’ under DTAA

  • In Favour of Assessee
  • Citation Number : TS-1580-ITAT-2026(DEL)
  • Tax Payer : Sabre Marketing Nederland, BV
Income tax Appellate Tribunal

ITAT: Denial of Sec. 11, 12 exemption unsustainable absent material showing trust-funds were used for specified persons

  • In Favour of Assessee
  • Citation Number : TS-1579-ITAT-2026(DEL)
  • Tax Payer : Aggarwal Vidya Pracharini Sabha
Income tax Appellate Tribunal

ITAT: Transfer of US entity holding Indian company during internal restructuring, not taxable in India under Ireland DTAA

  • In Favour of Assessee
  • Citation Number : TS-1577-ITAT-2026(DEL)
  • Tax Payer : Fireeye Ireland Limited
Income tax Appellate Tribunal

ITAT: Appellate remand must remain confined to issues requiring reconsideration; Rejects wholesale de novo assessment

  • In Favour of Both, Partially
  • Citation Number : TS-1419-ITAT-2026(Mum)
  • Tax Payer : Vijaykumar Baldev Bajaj
High Court

HC: Agricultural lands recorded in revenue records & used for agriculture, retrospectively excluded from wealth tax

  • In Favour of Assessee
  • Citation Number : TS-1576-HC-2026(MAD)
  • Tax Payer : A.Mohamed Ibrahim
Income tax Appellate Tribunal

ITAT: Quashes Sec. 154 rectification restricting FTC, reconsideration constitutes impermissible change of opinion

  • In Favour of Assessee
  • Citation Number : TS-1575-ITAT-2026(DEL)
  • Tax Payer : Telecom Network Solution Private Limited