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Rulings ( 14372 results )

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Income tax Appellate Tribunal

ITAT: Prima facie adjustment by CPC u/s 143(1) on debatable Sec. 80M, GST refund issues invalid.

Oct 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1298-ITAT-2025(DEL)
  • Tax Payer : Coforge Limited (Formerly Known As Niit Technologies Ltd)
Income tax Appellate Tribunal

ITAT: ITAT: Notice served on wrong address despite Assessee’s intimation of correct address, invalidates assessment

Oct 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1306-ITAT-2025(DEL)
  • Tax Payer : Carissa Investment Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Refuses to condone 6-year delay in appeal against bogus purchases’ addition order absent “sufficient cause”

Oct 03, 2025
  • In Favour of Revenue
  • Citation Number : TS-1305-ITAT-2025(Mum)
  • Tax Payer : Rohit Vallabhdas Shah
Income tax Appellate Tribunal

ITAT: Allows TDS Credit, Revenue cannot tax assessee twice over deductor’s default or misreporting

Oct 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1304-ITAT-2025(Mum)
  • Tax Payer : Naik Naik And Co
Income tax Appellate Tribunal

ITAT: Sec. 148 notice after 3-years invalid absent escaped income represented in ‘asset’; Quashes reassessment order

Oct 03, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1303-ITAT-2025(DEL)
  • Tax Payer : JKM Infra Projects Ltd
Income tax Appellate Tribunal

ITAT: No PE for Concentrix CVG in India; Cites sub-contracting, support services doesn't trigger PE for foreign company

Oct 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1297-ITAT-2025(DEL)
  • Tax Payer : Concentrix CVG Customer Management Group Inc.
Income tax Appellate Tribunal

ITAT: Copy of Delhi ITAT ruling on MLI provisions applicability vis-a-vis DTAA

Oct 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1296-ITAT-2025(DEL)
  • Tax Payer : Kosi Aviation Leasing Ltd
Income tax Appellate Tribunal

ITAT: Confirms denial of Sec. 11/12 exemption for non-filing of audit report in Form 10B/10BB

Oct 01, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1295-ITAT-2025(Bang)
  • Tax Payer : Shri Bhadreshwar Education and Social Welfare Trust
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 revisionary order qua bogus purchases given issue pending before CIT(A)

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1292-ITAT-2025(Mum)
  • Tax Payer : Innovators Facade Systems Limited
Income tax Appellate Tribunal

ITAT: Penalty u/s 271C not leviable for delayed TDS remittance; Remits matter for verification

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1290-ITAT-2025(Ahd)
  • Tax Payer : Grindly Gases & Petrochemicals P. Ltd
Income tax Appellate Tribunal

ITAT: Rejection of books u/s 145(3) sans reasons unjustified; Upholds deleting of addition over director’s salary

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1272-ITAT-2025(DEL)
  • Tax Payer : D&Y Technologies Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 153C assessment, holds AO failed to record separate satisfaction for non-searched Assessee

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1271-ITAT-2025(DEL)
  • Tax Payer : Focusoil Inc.
Income tax Appellate Tribunal

ITAT: No penalty u/s 271(1)(c) despite addition confirmed in quantum proceedings

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1294-ITAT-2025(Mum)
  • Tax Payer : Madison Teamworks Film Promotions and Entertainment Private Limited
Income tax Appellate Tribunal

ITAT: Penalty u/s 271(1)(c) unsustainable absent specific findings on concealment or inaccuracy

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1264-ITAT-2025(Mum)
  • Tax Payer : Anil K. Shah (HUF)
Income tax Appellate Tribunal

ITAT: Substantive right to Sec. 80-IA deduction survives procedural delay in filing Form 10CCB

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1244-ITAT-2025(Mum)
  • Tax Payer : Akry Organics Private Limited
High Court

HC: Rejects reliance on valuation report & 'phishing inquiries' without substantive material; Quashes notice u/s 148

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1293-HC-2025(GUJ)
  • Tax Payer : Dhirajlal Laljibhai Patel
Income tax Appellate Tribunal

ITAT: Deletes disallowances on provisional expenses, amortization expenses, cites no violation of Sec. 40(a)(ia)

Sep 30, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1291-ITAT-2025(DEL)
  • Tax Payer : ACC India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes bogus purchase addition, cites no discrepancy in Assessee's voluminous evidences

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1289-ITAT-2025(Mum)
  • Tax Payer : Mohanlal Chunilal Mutta
Income tax Appellate Tribunal

ITAT: Confirms admission of additional evidence by CIT(A), cites no violation of Rule 46A

Sep 29, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1288-ITAT-2025(DEL)
  • Tax Payer : North West Sales and Marketing Pvt Ltd
High Court

HC: Disputed tax includes interest & penalty covered under DTVSV Act; Dismisses Revenue's appeal

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1287-HC-2025(KAR)
  • Tax Payer : Govindachary S/O Late Sri Dasachary