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Rulings ( 15098 results )

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Income tax Appellate Tribunal

ITAT: Deletes Sec. 56(2)(vii)(b) addition; Tolerance proviso curative & applies retrospectively

Jan 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-94-ITAT-2026(Mum)
  • Tax Payer : Nilesh Pravinchandra Doshi
High Court

HC: TRO not empowered to declare third-party mortgage void-ab-initio, but has right to sell attached property

Jan 28, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-92-HC-2026(MAD)
  • Tax Payer : Sree Gokulam Chit and Finance Co. P. Ltd
High Court

HC: ITAT Bench refusing jurisdiction an act of 'overzealousness', in teeth of Tribunal President's order

Jan 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-91-HC-2026(DEL)
  • Tax Payer : Sahara India Ltd
Income tax Appellate Tribunal

ITAT: Protective assessment loses relevance after substantive assessment accepted; Deletes partnership firm’s addition

Jan 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-90-ITAT-2026(Rjt)
  • Tax Payer : Radhika Jewellers
Income tax Appellate Tribunal

ITAT: Mere marketing support isn't FIS, but ‘too high’ claim require substantiation; Caps marketing expenses to 20%

Jan 28, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-89-ITAT-2026(DEL)
  • Tax Payer : Iyogi Technical Services Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: FMV of flats acquired in exchange of tenancy right surrender is cost of acquisition u/s 48; Directs recomputation of capital gain

Jan 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-88-ITAT-2026(Mum)
  • Tax Payer : Murtuza Kothari
High Court

HC: Revenue not eligible for limitation extension u/s 153B via improper FT&TR reference; Quashes time-barred assessment

Jan 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-87-HC-2026(DEL)
  • Tax Payer : Sanjay Jain
Income tax Appellate Tribunal

ITAT: ITAT: Corporate charges paid to Singaporean AE, not taxable as FTS or business profit; Deletes Sec.40(a)(i) disallowance

Jan 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-84-ITAT-2026(CHNY)
  • Tax Payer : Anixter India Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Quashes reassessment as void-ab-initio, being time-barred; Non-compliance of CBDT instructions doesn't invalidate notice u/s 143(2)

Jan 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-83-ITAT-2026(CHANDI)
  • Tax Payer : Vimal Alloys Private Limited
Income tax Appellate Tribunal

ITAT: Sets aside CIT(A) & penalty order on HC admitting the question of law in quantum appeal

Jan 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-81-ITAT-2026(DEL)
  • Tax Payer : Ruby Singh
Income tax Appellate Tribunal

ITAT: ITAT: Disallowance of delayed PF deposit not debatable; SC Checkmate ruling applies retrospectively

Jan 24, 2026
  • In Favour of Revenue
  • Citation Number : TS-1764-ITAT-2025(DEL)
  • Tax Payer : Rational Business Corporation Private Limited
Income tax Appellate Tribunal

ITAT: Pre-amalgamation income of predecessor cannot be clubbed with successor’s income through single reassessment order

Jan 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-80-ITAT-2026(Mum)
  • Tax Payer : Kalpataru Projects International Ltd
Income tax Appellate Tribunal

ITAT: Allows employees’ PF deduction despite one-day delay due to technical glitches; Distinguishes Checkmate judgment

Jan 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-72-ITAT-2026(DEL)
  • Tax Payer : Intertek India Private Limited
High Court

HC: Sets aside ex-parte reassessment order sans effective service at Assessee’s updated address; Remits for denovo adjudication

Jan 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-71-HC-2026(KAR)
  • Tax Payer : Ganesh Kumar Veluswamy
Income tax Appellate Tribunal

ITAT: Sec. 80-IA deduction cannot be denied by notional set-off of absorbed pre-initial losses where Assessee chooses initial AY

Jan 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-79-ITAT-2026(DEL)
  • Tax Payer : Sterling Agro Industries Limited
Income tax Appellate Tribunal

ITAT: LTCG on JVA flats taxable in year of sale; Remits to AO for determining correct tax-liability

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-78-ITAT-2026(PUN)
  • Tax Payer : Popatrao Dashrathrao Suryawanshi
Income tax Appellate Tribunal

ITAT: ITAT: Written contracts & interest charges not ‘essential ingredients’ for proving loan genuineness; Deletes addition u/s 68

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-77-ITAT-2026(Ahd)
  • Tax Payer : Sabbirbhai Abdeali Gangardiwala
High Court

HC: Allows set off of trading loss against interest/other income; Rejects Revenue’s argument of penny stock trade

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-76-HC-2026(CAL)
  • Tax Payer : Megapode Vyapar Private Limited
Income tax Appellate Tribunal

ITAT: Services rendered for AMC not managerial, technical or consultancy or FTS u/s 9(1); Sets aside order u/s 201(1)/201(1A)

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-75-ITAT-2026(DEL)
  • Tax Payer : Orbit Resorts Ltd
Income tax Appellate Tribunal

ITAT: Sec. 263 revision cannot be based on mere ‘change of opinion’ or ‘subjective satisfaction'; Quashes revision order

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-74-ITAT-2026(Ahd)
  • Tax Payer : Arunaben Kishorkumar Mandalia