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Rulings ( 13225 results )

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High Court

HC: Affirms Tribunal order setting aside penalty order passed u/s 271D, notice barred by limitation

Jan 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-39-HC-2025(KAR)
  • Tax Payer : K Umesh Shetty
High Court

HC: Upholds Constitutional validity of Sec. 17(2) amendments with a limited retrospective effect

Jan 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-38-HC-2025(BOM)
  • Tax Payer : All India Central Bank Officers Federation
Income tax Appellate Tribunal

ITAT: Co-contracting not DAPE sans any dependence for service responsibilities, deletes survey charges

Jan 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-37-ITAT-2025(Mum)
  • Tax Payer : International Air Transport Association (CANADA)
Supreme Court

SC: Vodafone wins big as SC dismisses Revenue's SLP in Rs. 1600 cr refund matter

Jan 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-36-SC-2025
  • Tax Payer : Vodafone Idea Limited
Income tax Appellate Tribunal

ITAT: Remands matter for fresh adjudication, additions cannot be made to surplus over expenditure of Trust/Society

Jan 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-35-ITAT-2025(CHANDI)
  • Tax Payer : K.C. Social Welfare Trust
Income tax Appellate Tribunal

ITAT: Uncertified bank statements, not admissible evidence; Quashes BMA assessment, Assessee not beneficial owner

Jan 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-34-ITAT-2025(Kol)
  • Tax Payer : Anurag Kejriwal
High Court

HC: Directs UOI to approve industrial park "Salarpuria Touch Stone" under IPS, 2002 as per 80-IA(4)(iii)

Jan 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-978-HC-2024(KAR)
  • Tax Payer : Salarpuria Properties Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Revision order on issues not subject matter of appellate proceedings, is valid

Jan 18, 2025
  • In Favour of Revenue
  • Citation Number : TS-24-ITAT-2025(RAI)
  • Tax Payer : Vijay Kumar Patel
Income tax Appellate Tribunal

ITAT: Deletes disallowance u/s 40(a)(ia) on account of reimbursement of expenses

Jan 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-14-ITAT-2025(Mum)
  • Tax Payer : CRISIL Limited
Income tax Appellate Tribunal

ITAT: Reassessment basis DRI report alleging unaccounted foreign remittances valid; Affirms ‘reasons to believe’ on tangible material sufficient

Jan 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-977-ITAT-2024(DEL)
  • Tax Payer : Sanjeev Wadhwa
Income tax Appellate Tribunal

ITAT: Assessment without Sec.153D approval void; Sec.153D approval for “each assessment year” separately

Jan 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-32-ITAT-2025(RAI)
  • Tax Payer : NR TMT (India) Pvt. Ltd.
High Court

HC: Directs processing the condonation application for delayed ITRs pending over 5 years

Jan 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-33-HC-2025(RAJ)
  • Tax Payer : Late Kanta Devi Jain, Through her Legal Heir Shri Sunil Mittal
High Court

HC: Assessment on non-existent entity, a fatal flaw, cannot be rescued u/s 292B; Distinguishes Sky Light decision

Jan 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-31-HC-2025(DEL)
  • Tax Payer : Vedanta Ltd
Income tax Appellate Tribunal

ITAT: Upholds CIT(A) order, rejecting books of accounts u/s 145(3), concurs with profit estimation & deletes addition

Jan 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-30-ITAT-2025(CHNY)
  • Tax Payer : SEBCO Property Private Limited
Income tax Appellate Tribunal

ITAT: Upholds CIT(A) order deleting penalty u/s 270A, initiated casually, specific penalty limb not mentioned

Jan 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-29-ITAT-2025(Bang)
  • Tax Payer : L. Javerchand Jewellers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Adjustments u/s 143(1) sans any notice to Assessee, violation of Sec. 143(1)(a), intimation illegal

Jan 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-28-ITAT-2025(Bang)
  • Tax Payer : Microland Limited
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Sustains refusal of property attachment, properties & transaction not Benami

Jan 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-27-PBPTAT-2025(DEL)
  • Tax Payer : Ponnaganti Karunakara & Ors
Income tax Appellate Tribunal

ITAT: Receipts for maintenance, support & additional services not FTS under Article 12(4)(b) India-Singapore DTAA

Jan 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-26-ITAT-2025(Mum)
  • Tax Payer : Murex Southeast Asia Pvt. Ltd
High Court

HC: Information under second notice u/s 148A(b) different from first notice, not a continuation, limitation expired

Jan 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-25-HC-2025(DEL)
  • Tax Payer : Capital Property Consultants
Income tax Appellate Tribunal

ITAT: Holds rental income from factory premises taxable u/s 57, allows deduction of keep-up expenses

Jan 16, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-23-ITAT-2025(Mum)
  • Tax Payer : Janak Texturisers Pvt. Ltd