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Rulings ( 13721 results )

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Income tax Appellate Tribunal

ITAT: Assessee eligible to include previous owner's COA & holding period of shares post valid group restructuring

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1616-ITAT-2025(DEL)
  • Tax Payer : KCT Papers Limited
High Court

HC: Exemption u/s 10(23BBA) applies to statutory managing bodies & not to administered religious/charitable trusts

Dec 08, 2025
  • In Favour of Revenue
  • Citation Number : TS-1613-HC-2025(KER)
  • Tax Payer : Madhur Sree Madanantheswara Vinayaka Temple
Income tax Appellate Tribunal

ITAT: Non-issuance of Sec. 143(2) notice, 'foundational infirmity' & fatal to reassessment

Dec 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1604-ITAT-2025(Bang)
  • Tax Payer : Intact Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition as Assessee sufficiently proved creditworthiness and genuineness of loan transaction

Dec 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1601-ITAT-2025(DEL)
  • Tax Payer : Allure Developers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Condones 19-day delay in filing Form 10BB; Substantial justice prevails over procedural complexities

Dec 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1598-ITAT-2025(Mum)
  • Tax Payer : St. Francis Xavier Church Trust
High Court

HC: Rejecting stay application without application of mind, unsustainable; Directs CIT(E) to decide afresh on merits

Dec 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1607-HC-2025(TEL)
  • Tax Payer : Spandana Rural and Urban Development Organisation
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition on penny stock LTCG in Sec. 153A assessment sans incriminating material

Dec 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1600-ITAT-2025(Mum)
  • Tax Payer : Ashish Shashikant Choksi
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 revision, holds Sec. 69C inapplicable where source of payment remains undisputed

Dec 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1606-ITAT-2025(DEL)
  • Tax Payer : Sandeep Kumar
Income tax Appellate Tribunal

ITAT: Forfeited trade advance received in normal course of stressed-assets’ business, not chargeable u/s 68

Dec 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1612-ITAT-2025(Mum)
  • Tax Payer : Quantum Real Estate & Property Development India Pvt Ltd
High Court

HC: No full & true disclosure of income in settlement application; Affirms Commission's application rejection

Dec 05, 2025
  • In Favour of Revenue
  • Citation Number : TS-1611-HC-2025(MAD)
  • Tax Payer : Khazana Jewellery Pvt. Ltd
High Court

HC: Holds Revenue empowered to administer oath u/s 131, but deletes additions made basis 'vague' statements

Dec 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1610-HC-2025(MAD)
  • Tax Payer : Lalitha Jewellery Mart P Ltd
Income tax Appellate Tribunal

ITAT: Non-adjudication of grounds not argued, not ‘mistake apparent from record’; Rejects rectification plea

Dec 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1608-ITAT-2025(Ahd)
  • Tax Payer : Rudra Global Infra Products Ltd
High Court

HC: Erroneous excess claim of FTC not underreporting or misreporting of income; Sec. 270A not invocable

Dec 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1609-HC-2025(KAR)
  • Tax Payer : Srinivasa Gandhi Sampath
High Court

HC: Rectification application u/s 254(2) filed within 6 months of ITAT-order receipt, not time-barred

Dec 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1605-HC-2025(BOM)
  • Tax Payer : Accost Media LLP
High Court

HC: Absent specific DTAA provision, can't read " virtual presence"/"virtual PE"; Emphasises " interpretational constraints"

Dec 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1603-HC-2025(DEL)
  • Tax Payer : Clifford Chance PTE Ltd
Income tax Appellate Tribunal

ITAT: Filing of audit report mandatory but timeline merely procedural; Allows deduction u/s 80IAC

Dec 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1602-ITAT-2025(DEL)
  • Tax Payer : FIVD India Consulting P. Ltd
High Court

HC: Expense allocation for Sec.10A units is question of fact, cannot be arbitrarily disturbed; ITAT finding not perverse

Dec 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1599-HC-2025(DEL)
  • Tax Payer : AON Consulting Private Limited
Income tax Appellate Tribunal

ITAT: Holds AO’s rejection of valuation report basis disclaimer clause, untenable; Deletes Sec. 56(2)(viib) addition

Dec 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1597-ITAT-2025(DEL)
  • Tax Payer : Intermesh Shopping Network Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Issue decided in Assessee's favor by HC cannot be reopened pending SC appeal; Quashes reassessment

Dec 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1596-ITAT-2025(DEL)
  • Tax Payer : Thaicom Public Company Ltd
Income tax Appellate Tribunal

ITAT: No profit attribution for offshore supply receipts as Revenue failed to establish Assessee's PE in India

Dec 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1595-ITAT-2025(DEL)
  • Tax Payer : Alstom Transport SA