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Rulings ( 14224 results )

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High Court

HC: Periodic payments doesn't convert developer into contractor; Allows Sec. 80-IA deduction for infrastructure projects

Mar 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-362-HC-2026(BOM)
  • Tax Payer : Patel Engg. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Holds Escorts Ltd. eligible for Sec. 37(1) deduction towards payment of corporate guarantee arbitration award

Mar 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-361-ITAT-2026(DEL)
  • Tax Payer : Escorts Limited
Income tax Appellate Tribunal

ITAT: DTAA gross taxation of ECB interest income bars Sec. 44C deduction claim

Mar 16, 2026
  • In Favour of Revenue
  • Citation Number : TS-360-ITAT-2026(DEL)
  • Tax Payer : The Bank Of Tokyo-Mitsubishi Ufj Ltd
Income tax Appellate Tribunal

ITAT: Gains on stock derivatives trading not taxable as capital gains under Article 13(3A) of India-Mauritius DTAA

Mar 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-356-ITAT-2026(DEL)
  • Tax Payer : Estee India Fund
Income tax Appellate Tribunal

ITAT: Confirms revision order considering incomplete submissions of details by Assessee & inadequate enquiry by AO

Mar 16, 2026
  • In Favour of Revenue
  • Citation Number : TS-355-ITAT-2026(DEL)
  • Tax Payer : Microteck Infrastructure Private Limited
High Court

HC: Reassessment proceedings cannot be initiated to review earlier stand adopted during original assessment

Mar 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-354-HC-2026(GUJ)
  • Tax Payer : Dignesh Pramukhlal Patel
High Court

HC: Sale consideration on assignment of self-generated trademarks not taxable as capital asset

Mar 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-353-HC-2026(GUJ)
  • Tax Payer : Zydus Lifesciences Limited
High Court

HC: Non-resident’s foreign bank deposits ineligible for Indian taxation; Deletes addition

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-352-HC-2026(BOM)
  • Tax Payer : Dipendu Bapalal Shah
Income tax Appellate Tribunal

ITAT: Upholds Sec. 43B disallowance on employee liability transferred on slump sale sans actual payment prior to due date u/s 139(1)

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-350-ITAT-2026(HYD)
  • Tax Payer : Corteva Agriscience Services India Private Limited
Income tax Appellate Tribunal

ITAT: Reassessment based on suspicion of fund rotation sans tangible material indicating escapement of income unsustainable

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-345-ITAT-2026(DEL)
  • Tax Payer : East Delhi Leasing P. Ltd
Income tax Appellate Tribunal

ITAT: Sets aside Sec. 12AB registration cancellation of microfinance entity; Remits matter for fresh adjudication on public utility

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-348-ITAT-2026(DEL)
  • Tax Payer : Micro Finance Industry
Income tax Appellate Tribunal

ITAT: Surcharge not leviable on discretionary trust taxed at maximum marginal rate where income below Rs. 50 Lacs

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-341-ITAT-2026(Kol)
  • Tax Payer : Chanda Bharech Beneficiary Trust
High Court

HC: Quashes reassessment notice for AY 2014-15, as falling beyond 10 year limitation from searched AY

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-340-HC-2026(GUJ)
  • Tax Payer : Dilipbhai Prabhudas Patel
Income tax Appellate Tribunal

ITAT: Sets aside reassessment in deceased's name as null and void; Follows Savita Kapila

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-351-ITAT-2026(DEL)
  • Tax Payer : Neeraj Kataria
High Court

HC: No enforcement of outstanding demand where ‘assessee-not-in default’ vide Tribunal finding; Quashes orders

Mar 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-349-HC-2026(DEL)
  • Tax Payer : Oravel Stays Limited
Income tax Appellate Tribunal

ITAT: LLP eligible for DTAA benefits; Repair & overhaul services receipts of GE Engine Services not taxable as FIS

Mar 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-347-ITAT-2026(DEL)
  • Tax Payer : GE Engine Services LLC, USA
Income tax Appellate Tribunal

ITAT: Rules Sec. 143(1) intimation merges with draft assessment order; Remands matter to consider Assessee’s grievance

Mar 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-346-ITAT-2026(DEL)
  • Tax Payer : Jubilant Ingrevia Ltd
Income tax Appellate Tribunal

ITAT: Agricultural land not capital asset absent conversion/development, outside Sec. 2(14)(iii)(b)(1) scope

Mar 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-344-ITAT-2026(Ahd)
  • Tax Payer : Ahmed Mahomed Pandor
Income tax Appellate Tribunal

ITAT: Confirms recognition of AMC revenue over contract period on straight-line basis, as per amended Sec. 43CB

Mar 13, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-343-ITAT-2026(CHNY)
  • Tax Payer : Johnson Lifts Pvt Ltd
Income tax Appellate Tribunal

ITAT: Additions made in absence of incriminating material, contrary to provisions of Sec. 132 r.w.s 153A; Quashes order

Mar 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-342-ITAT-2026(CHNY)
  • Tax Payer : Jothi Narayanan