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Income tax Appellate Tribunal
ITAT: Upholds reassessment on CSR deduction u/s 80G; Allows deduction given conditions stood fulfilled
May 02, 2025
- In Favour of Assessee
- Citation Number : TS-491-ITAT-2025(Mum)
- Tax Payer : Godfrey Phillips India Ltd
Income tax Appellate Tribunal
ITAT: Sec. 153A proceedings vitiated given exclusion of Assessee’s name from search warrant
May 02, 2025
- In Favour of Assessee
- Citation Number : TS-496-ITAT-2025(Bang)
- Tax Payer : Shilpa Nara
High Court
HC: Unabsorbed depreciation amendment not retrospective; Rules on rectification powers where appeal pending
May 02, 2025
- In Favour of Both, Partially
- Citation Number : TS-497-HC-2025(MAD)
- Tax Payer : Prime Urban Development India Ltd
High Court
HC: Interest on delayed land acquisition part of principal compensation, treated as ‘capital gains’
May 02, 2025
- In Favour of Assessee
- Citation Number : TS-495-HC-2025(KER)
- Tax Payer : Anvar Ali Poolakkodan
High Court
HC: Banking transactions by Coop. Credit Society taxable u/s 194N; Rejects Pongal gifts argument
May 02, 2025
- In Favour of Revenue
- Citation Number : TS-493-HC-2025(MAD)
- Tax Payer : A 1160 Manjanaickanpatti Primary Agricultural Cooperative Credit Society Limited
Income tax Appellate Tribunal
ITAT: Upholds CIT(A)'s adoption of 10% net profit on unaccounted suppressed sales basis seized materials
May 02, 2025
- In Favour of None/NA
- Citation Number : TS-488-ITAT-2025(DEL)
- Tax Payer : Kohli Tent House
High Court
HC: HC: Technical rules of Evidence Act/BSA inapplicable to assessment proceedings; Allows Revenue appeal
May 01, 2025
- In Favour of Revenue
- Citation Number : TS-487-HC-2025(MAD)
- Tax Payer : Vetrivel Minerals
Income tax Appellate Tribunal
ITAT: Upholds Sec. 263 invocation absent reasons for not levying penalty u/s 271(1)(c) on multiple issues
Apr 30, 2025
- In Favour of Revenue
- Citation Number : TS-486-ITAT-2025(Mum)
- Tax Payer : Anjali Neeraj Hardikar
Income tax Appellate Tribunal
ITAT: Holds Assessee not “in default” relying on previous AY order, deletes total demand
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-483-ITAT-2025(Bang)
- Tax Payer : Unitedlex India Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Consultancy fees to UK-firm not FTS under India-UK DTAA sans ‘make available’ condition
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-485-ITAT-2025(Mum)
- Tax Payer : Buro Happold Limited
Income tax Appellate Tribunal
ITAT: Quashes CIT(A) order enhancing income by changing income-heads sans prior SCN u/s 251
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-476-ITAT-2025(Mum)
- Tax Payer : Anil Bherumal Kalal
Income tax Appellate Tribunal
ITAT: Rule 87 limits contribution at 27% of total salary regardless of accounting treatment
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-475-ITAT-2025(Bang)
- Tax Payer : Abhay Hemrajji Sharma
High Court
HC: Remands matter, directs AO to pass fresh order with material to substantiate its assumptions
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-478-HC-2025(DEL)
- Tax Payer : Umesh Chandra Sharma
High Court
HC: Clarifies Sec. 150, cites no extension for time-barred tax notices after remand; Sets-aside reassessment
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-481-HC-2025(DEL)
- Tax Payer : ADM Agro Industries Private Limited
High Court
HC: Allows DTVSV 2024 application despite pending writ; Rejects Revenue's material concealment plea
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-482-HC-2025(DEL)
- Tax Payer : Domino Printing Sciences Plc
High Court
HC: Upholds reassessment for AY 2015-16; Rejects Assessee's interpretation of Rajeev Bansal
Apr 30, 2025
- In Favour of Revenue
- Citation Number : TS-484-HC-2025(MAD)
- Tax Payer : Ramadoss Srikanthi
Income tax Appellate Tribunal
ITAT: Assessee not in-default for not withholding tax as foreign remittance were governed by Sec.44BB
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-480-ITAT-2025(CHNY)
- Tax Payer : Aban Offshore Limited
Income tax Appellate Tribunal
ITAT: Filing of Form 10-IE only directory, delay doesn't invalidate Sec. 115BAC claim
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-479-ITAT-2025(Ahd)
- Tax Payer : Arun Gopilal Samnani
High Court
HC: "Shirking Duty", criticizes AO's handling of reassessment; AO can't ignore objections & cry "Endless Process"
Apr 30, 2025
- In Favour of Assessee
- Citation Number : TS-477-HC-2025(BOM)
- Tax Payer : Modern Realty Pvt. Ltd
Income tax Appellate Tribunal
ITAT: Deletes Sec. 68 addition as unjustified, citing incomplete enquiry on Revenue’s part
Apr 29, 2025
- In Favour of Assessee
- Citation Number : TS-474-ITAT-2025(Mum)
- Tax Payer : Jay Ganga Exim India Pvt. Ltd