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Rulings ( 15447 results )

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Income tax Appellate Tribunal

ITAT: No Sec. 271(1)(c) penalty where reassessment accepts income disclosed in Sec. 148 return without variation

  • In Favour of Assessee
  • Citation Number : TS-1581-ITAT-2026(Mum)
  • Tax Payer : Rudaram D. Choudhary
Income tax Appellate Tribunal

ITAT: DTVsV settlement confined to original assessment; Deletes Sec. 69 addition for want of basic particulars

  • In Favour of Assessee
  • Citation Number : TS-1578-ITAT-2026(Mum)
  • Tax Payer : Shine Star
Income tax Appellate Tribunal

ITAT: Software subscription services fail ‘make available’ test; Jet Airways receipts not ‘FTS’ under DTAA

  • In Favour of Assessee
  • Citation Number : TS-1580-ITAT-2026(DEL)
  • Tax Payer : Sabre Marketing Nederland, BV
Income tax Appellate Tribunal

ITAT: Denial of Sec. 11, 12 exemption unsustainable absent material showing trust-funds were used for specified persons

  • In Favour of Assessee
  • Citation Number : TS-1579-ITAT-2026(DEL)
  • Tax Payer : Aggarwal Vidya Pracharini Sabha
Income tax Appellate Tribunal

ITAT: Transfer of US entity holding Indian company during internal restructuring, not taxable in India under Ireland DTAA

  • In Favour of Assessee
  • Citation Number : TS-1577-ITAT-2026(DEL)
  • Tax Payer : Fireeye Ireland Limited
Income tax Appellate Tribunal

ITAT: Appellate remand must remain confined to issues requiring reconsideration; Rejects wholesale de novo assessment

  • In Favour of Both, Partially
  • Citation Number : TS-1419-ITAT-2026(Mum)
  • Tax Payer : Vijaykumar Baldev Bajaj
High Court

HC: Agricultural lands recorded in revenue records & used for agriculture, retrospectively excluded from wealth tax

  • In Favour of Assessee
  • Citation Number : TS-1576-HC-2026(MAD)
  • Tax Payer : A.Mohamed Ibrahim
Income tax Appellate Tribunal

ITAT: Quashes Sec. 154 rectification restricting FTC, reconsideration constitutes impermissible change of opinion

  • In Favour of Assessee
  • Citation Number : TS-1575-ITAT-2026(DEL)
  • Tax Payer : Telecom Network Solution Private Limited
Income tax Appellate Tribunal

ITAT: Upholds 6% profit estimation; Sec. 40A(3) disallowance unsustainable without specific cash-payment findings

  • In Favour of Both, Partially
  • Citation Number : TS-1567-ITAT-2026(VNS)
  • Tax Payer : Bajrang Bahadur Singh Marhatha
Income tax Appellate Tribunal

ITAT: Allows Sec. 80-IC deduction on operational insurance receipts, debt recoveries & liability write-backs

  • In Favour of Assessee
  • Citation Number : TS-1572-ITAT-2026(Mum)
  • Tax Payer : GMP Technical Solutions Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 271(1)(c) penalty sans requisite assessment satisfaction; Initiation u/s 271AAC cannot confer jurisdiction

  • In Favour of Assessee
  • Citation Number : TS-1571-ITAT-2026(Mum)
  • Tax Payer : Joseph Domnic Dsouza
Income tax Appellate Tribunal

ITAT: Rejects taxability of GST refund sans prior deduction; Mere tax audit disclosure cannot justify adjustment

  • In Favour of Assessee
  • Citation Number : TS-1574-ITAT-2026(DEL)
  • Tax Payer : Subhash Chand Gulati
High Court

HC: Upholds infrastructure developer’s Sec. 80-IA deduction; Criticises routine Revenue appeals lacking substantial question of law

  • In Favour of Assessee
  • Citation Number : TS-1573-HC-2026(BOM)
  • Tax Payer : Mahalaxmai Infra Projects Ltd
Income tax Appellate Tribunal

ITAT: Marico’s agreement termination compensation without capital structure damage constitutes 'business income' u/s 28

  • In Favour of Revenue
  • Citation Number : TS-1570-ITAT-2026(Mum)
  • Tax Payer : Marico Ltd
Income tax Appellate Tribunal

ITAT: Failure to mention specific limb u/s 149(1)(b) to justify re-opening beyond 3 years, vitiates reassessment

  • In Favour of Assessee
  • Citation Number : TS-1569-ITAT-2026(DEL)
  • Tax Payer : Alsorg Interiors India Pvt. Ltd
High Court

HC: AO must dispose of reopening objections before issuing Sec. 143(2) notice; Quashes notices

  • In Favour of Assessee
  • Citation Number : TS-1566-HC-2026(BOM)
  • Tax Payer : H. P. Diamonds India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Inherent jurisdictional defect u/s 151 approval renders reassessment order unsustainable for Sec. 263 revision

  • In Favour of Assessee
  • Citation Number : TS-1565-ITAT-2026(Mum)
  • Tax Payer : Varada Mercantile Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Personal-use motor car being ‘personal effect’, disallows capital loss claim

  • In Favour of Revenue
  • Citation Number : TS-1564-ITAT-2026(JPR)
  • Tax Payer : Rajkumari Agarwal
Income tax Appellate Tribunal

ITAT: Scholarship to Indian students for foreign education doesn’t violate Sec. 11(2); Directs Sec. 12AB registration

  • In Favour of Assessee
  • Citation Number : TS-1563-ITAT-2026(DEL)
  • Tax Payer : Oxonian India Foundation
Income tax Appellate Tribunal

ITAT: Not furnishing Verification Unit’s report basis which additions were made, violates natural justice

  • In Favour of Assessee
  • Citation Number : TS-1562-ITAT-2026(DEL)
  • Tax Payer : Ashok Garg