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Rulings ( 13485 results )

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Income tax Appellate Tribunal

ITAT: Deletes disallowance of payments by insurance co. to agents, citing IRDA compliance

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-323-ITAT-2025(Mum)
  • Tax Payer : The New India Assurance Company Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition towards unexplained purchases basis third-party statement without considering Assessee’s explanation

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-316-ITAT-2025(Mum)
  • Tax Payer : Rolta India Ltd.
Income tax Appellate Tribunal

ITAT: Remits 80G application to CIT(E), imposes costs on Assessee for non-cooperation

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-315-ITAT-2025(Mum)
  • Tax Payer : N.M Shah Charitable Trust
Income tax Appellate Tribunal

ITAT: Premium paid on OFCD redemption allowable as interest expenditure u/s 36(1)(iii)

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-312-ITAT-2025(Mum)
  • Tax Payer : Skyline Mansions Private Limited
Income tax Appellate Tribunal

ITAT: Quashes Sec. 69B addition basis loose paper-sheets which are inadmissible as evidence

Apr 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-311-ITAT-2025(Bang)
  • Tax Payer : Global Star Realtors Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Appeal by IBC-bound Co. basis authorization from former management, not maintainable

Apr 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-325-ITAT-2025(Mum)
  • Tax Payer : Royal Twinkle Star Club Pvt. LTD
High Court

HC: AO seeking consultation from Superiors tantamount to abdication of quasi-judicial powers; Holds assessment non-est

Apr 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-324-HC-2025(P & H)
  • Tax Payer : FinDoc Finvest Private Ltd
Income tax Appellate Tribunal

ITAT: Despite word 'commission' in agreement, CFA variable service charges subject to TDS u/s 194C, not u/s 194H

Apr 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-320-ITAT-2025(Mum)
  • Tax Payer : CEAT Limited
High Court

HC: Directs NFAC to dispose Assessee’s pending appeal, collecting 20% of disputed demand not mandatory

Apr 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-314-HC-2025(MAD)
  • Tax Payer : Haji I.Asarab Ali
High Court

HC: ‘Lower rate’ WHT certificate u/s 197 unsustainable when ‘Nil’ withholding certificate issued for prior AYs

Apr 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-313-HC-2025(DEL)
  • Tax Payer : Lufthansa Cargo AG
High Court

HC: Refund adjustment unsustainable, given interim ITAT order prohibiting coercive action by Revenue

Apr 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-310-HC-2025(DEL)
  • Tax Payer : Huawei Telecommunications India Company Private Limited
Income tax Appellate Tribunal

ITAT: Govt. subsidy contingent upon condition fulfilment, accrues as income post verification, can’t be pre-ascertained

Apr 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-309-ITAT-2025(DEL)
  • Tax Payer : Jindal Poly Films Ltd
Income tax Appellate Tribunal

ITAT: Deletes protective addition basis whatsapp communication, emphasizes suspicion cannot replace proof

Apr 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-308-ITAT-2025(Mum)
  • Tax Payer : Nilesh Ramesh Toshniwal
Income tax Appellate Tribunal

ITAT: Denies interest deduction citing 'diversion of funds' to sister concern lacking commercial justification

Apr 01, 2025
  • In Favour of Revenue
  • Citation Number : TS-306-ITAT-2025(Mum)
  • Tax Payer : Lokhandwala Kataria Construction (Pvt) Ltd
Income tax Appellate Tribunal

ITAT: Elderly housewife’s bank deposits during demonetization, justified given circumstantial evidences

Apr 01, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-305-ITAT-2025(Mum)
  • Tax Payer : Hemlata Kamalakar Deo
Income tax Appellate Tribunal

ITAT: Annual value of property considered ‘Nil’ u/s 23(1)(c), clarifies purposive interpretation to ‘vacant for whole year’

Apr 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-304-ITAT-2025(Mum)
  • Tax Payer : Classic Mall Development Company Ltd
Income tax Appellate Tribunal

ITAT: ITAT: 80G deduction allowable w.r.t. CSR expenses, donation made to approved entity; Follows Allegies Services

Apr 01, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-303-ITAT-2025(Mum)
  • Tax Payer : Strides Pharma Science Limited
Income tax Appellate Tribunal

ITAT: ITAT: Under-reporting penalty powers of AO 'discretionary', facts based; Retired PSU employee gets relief

Apr 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-302-ITAT-2025(Mum)
  • Tax Payer : Archana Achyut Sail
High Court

HC: Despite Revenue’s non-application of mind, declines Trinamool Cong.’s relief plea when assessment almost final

Mar 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-301-HC-2025(CAL)
  • Tax Payer : All India Trinamool Congress
Income tax Appellate Tribunal

ITAT: Cargo booking role not DAPE under Art 5(4), booking contracts not akin to concluding contracts in DTAA

Mar 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-300-ITAT-2025(Mum)
  • Tax Payer : Bay Lines (Mauritius) C/o.Freight Connection India P. Ltd