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Rulings ( 13721 results )

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Income tax Appellate Tribunal

ITAT: ITAT: Pro Bono AI services to judiciary are charitable, sans monetary consideration’; Grants Sec. 12AB registration

Dec 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1594-ITAT-2025(Mum)
  • Tax Payer : Legsys AI Technology Foundation
Income tax Appellate Tribunal

ITAT: Knocks down Sec. 56(2)(vii) addition basis public IPO-documents sans incriminating material found in search

Dec 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1593-ITAT-2025(Bang)
  • Tax Payer : Kayum Razak Dhanani
High Court

HC: Upholds initiation of Sec.147 proceedings sans incriminating material discovery; Rejects plea to invoke Sec.153C

Dec 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-1592-HC-2025(CAL)
  • Tax Payer : Shiv Kumar Saraf
Income tax Appellate Tribunal

ITAT: Assumption of jurisdiction u/s 153C stands vitiated absent credible third-party incriminating material

Dec 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1591-ITAT-2025(DEL)
  • Tax Payer : Vaibhav Jain
Income tax Appellate Tribunal

ITAT: AO cannot determine reasonableness of payments sans cogent material; Upholds ad-expenses, royalty deletion

Dec 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1590-ITAT-2025(DEL)
  • Tax Payer : Maharana Pratap Education Centre
High Court

HC: Notices issued u/s 148 by JAO post April 1, 2022, valid & legal; Faceless scheme doesn't mandate faceless issuance

Dec 02, 2025
  • In Favour of Revenue
  • Citation Number : TS-1589-HC-2025(GUJ)
  • Tax Payer : Snehdham Trust
Income tax Appellate Tribunal

ITAT: Deletes addition on ADR, GDR dividends; Allows TDS credit citing Assessee’s indemnity offer

Dec 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1588-ITAT-2025(Mum)
  • Tax Payer : Florida Retirement System
High Court

HC: Reference to trust resolution specifying purpose for accumulation, sufficient compliance u/s 11(2); Quashes reassessment

Dec 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1587-HC-2025(BOM)
  • Tax Payer : The B N Gamadia Parsee Hunnarshala Trust
Income tax Appellate Tribunal

ITAT: Book profit on sale of depreciable asset not separately taxable after block adjustment

Dec 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1579-ITAT-2025(Ahd)
  • Tax Payer : Suyog Electricals Ltd
Income tax Appellate Tribunal

ITAT: OCI-based notional actuarial gain on gratuity not ‘income’, outside Sec. 143(1)(a) purview

Dec 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1560-ITAT-2025(Mum)
  • Tax Payer : Reliance Commercial Dealers Limited
Income tax Appellate Tribunal

ITAT: Allows Sec. 37(1) deduction for payment to labor union, holds expenditure wholly for business purposes

Dec 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1586-ITAT-2025(Mum)
  • Tax Payer : Alex Grinders Pvt. Ltd
Supreme Court

SC: Copy of SC order dismissing Revenue’s ‘frivolous’ SLP despite Engineering Analysis ratio

Dec 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1584-SC-2025
  • Tax Payer : MAXIS INTERNATIONAL SDN BHD
High Court

HC: Overturns Single-Judge order quashing reassessment notice mid-way; Allows proceedings to reach logical conclusion

Dec 01, 2025
  • In Favour of Revenue
  • Citation Number : TS-1583-HC-2025(MAD)
  • Tax Payer : City Union Bank Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 148 notice issued beyond 3 years due to improper sanction u/s 151

Nov 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1567-ITAT-2025(Ahd)
  • Tax Payer : Sameep Fabrics Pvt. Ltd
High Court

HC: Interest paid on delayed agricultural income tax not allowable as business expenditure u/s 37(1)

Nov 29, 2025
  • In Favour of Revenue
  • Citation Number : TS-1572-HC-2025(KER)
  • Tax Payer : Aspinwall And Company Limited
High Court

HC: Sec.148 notice beyond 6 years, post-Rajeev Bansal, not saved by Sec.149(1)-fifth proviso if barred by first proviso

Nov 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1575-HC-2025(TEL)
  • Tax Payer : Cyberabad Citizens Health Services Private Limited
High Court

HC: Assessment u/s 153A invalid given approval u/s 153D granted hastily without application of mind

Nov 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1573-HC-2025(BOM)
  • Tax Payer : Citron Infraprojects Limited
High Court

HC: Quashes Sec. 244A(2) order rejecting interest on advance tax refund sans delay attributable to Assessee

Nov 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1574-HC-2025(BOM)
  • Tax Payer : Panther Fincap and Management Services Pvt. Ltd
High Court

HC: Quashes reassessment, cites no failure to disclose fully & truly, issues already examined during original assessment

Nov 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1582-HC-2025(GUJ)
  • Tax Payer : Rao Tradelink Private Limited
High Court

HC: Expression 'immediately' in circular cannot stretch to 22-months; Delay defeats purpose of expeditious search assessment

Nov 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1581-HC-2025(GUJ)
  • Tax Payer : Parag Rameshbhai Gathani