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Rulings ( 13196 results )

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Income tax Appellate Tribunal

ITAT: Capital gains taxable in year of sale deed execution, not MoU execution year

Aug 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-1042-ITAT-2025(Mum)
  • Tax Payer : Tushar Enterprises
Income tax Appellate Tribunal

ITAT: Salary received in India for services rendered in Malaysia exempt under DTAA

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1041-ITAT-2025(CHNY)
  • Tax Payer : Arumugam Rajasekar
Income tax Appellate Tribunal

ITAT: Religious offerings qualify for Sec. 10(23C)(v) benefit; Timely e-audit report filing 'not mandatory'

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1040-ITAT-2025(CHNY)
  • Tax Payer : Arulmigu Swaminatha Swami Thirukkovil
Income tax Appellate Tribunal

ITAT: Settles 'relief to poor' vs GPU debate in favour of Trust supporting blind persons

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1039-ITAT-2025(CHNY)
  • Tax Payer : Organisation for Rehabilitation of Blind in Trichy
Income tax Appellate Tribunal

ITAT: Clarifies Tax provisions apply to real income, not notional income, upholds CIT(A)’s deletion

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1038-ITAT-2025(DEL)
  • Tax Payer : Deepak Kothari
Income tax Appellate Tribunal

ITAT: Recalls order on Revenue’s MA, citing mistake apparent on record u/s 92BA TP adjustment on intra-unit transfer

Aug 09, 2025
  • In Favour of Revenue
  • Citation Number : TS-1033-ITAT-2025(DEL)
  • Tax Payer : Relaxo Footwear Ltd
Income tax Appellate Tribunal

ITAT: Upholds penalty for failure to prove creditor genuineness; Wrong claims causing Revenue loss attract penalty

Aug 09, 2025
  • In Favour of Revenue
  • Citation Number : TS-1034-ITAT-2025(DEL)
  • Tax Payer : Logic Eastern (India) Private Limited
Income tax Appellate Tribunal

ITAT: Quashes revision qua CSR expenditure deductible u/s 80G as AO’s view plausible; Debatable issue not subject to revision

Aug 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1035-ITAT-2025(Mum)
  • Tax Payer : KKR India Advisors Private Limited
High Court

HC: Quashes prosecution of part-time Director for tax default sans specific charge; Mere reliance on Sec. 278B unsustainable

Aug 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1036-HC-2025(BOM)
  • Tax Payer : Pinakin Kantilal Patel
High Court

HC: Allows lower 10% LTCG tax claim u/s 112(1)(c)(iii), retrospectively, sans revised return

Aug 09, 2025
  • Citation Number : TS-1037-HC-2025(GUJ)
  • Tax Payer : Bridgestone Corporation
Income tax Appellate Tribunal

ITAT: Allows loss provision under debt relief scheme u/s 36(1)(viia), direct nexus between provision & impaired recovery

Aug 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1032-ITAT-2025(Mum)
  • Tax Payer : State Bank of India (Erstwhile State Bank of Mysore prior to merger)
Income tax Appellate Tribunal

ITAT: Quashes reassessment as untenable, as additions based on reasons recorded for reopening deleted by CIT(A)

Aug 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1030-ITAT-2025(DEL)
  • Tax Payer : Mahesh Kumar
Income tax Appellate Tribunal

ITAT: Quashes TDS demand u/s 200A on short deduction, given seller's subsequent PAN-Aadhar link

Aug 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1029-ITAT-2025(CHNY)
  • Tax Payer : Duraiswamy Balu
Income tax Appellate Tribunal

ITAT: Affirms CIT(A)’s deletion of addition made on account of revenue recognition

Aug 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1025-ITAT-2025(Bang)
  • Tax Payer : Elegant Builders & Developers
Income tax Appellate Tribunal

ITAT: Allows FTC credit despite delay in filing Form-67, CBDT procedure notified post ITR filing

Aug 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1023-ITAT-2025(Bang)
  • Tax Payer : Grandhi Buchi Sanyasi Raju
Income tax Appellate Tribunal

ITAT: Confirms Sec. 68 addition on suspicious penny stock gains, cites lack of genuineness

Aug 07, 2025
  • In Favour of Revenue
  • Citation Number : TS-1021-ITAT-2025(Mum)
  • Tax Payer : Chitra Avdhesh Mehta
Income tax Appellate Tribunal

ITAT: Employees seconded to Indian subsidiary, doesn’t constitute PE, as not controlled by Japanese-Assessee

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1028-ITAT-2025(DEL)
  • Tax Payer : Mitsui Mining and Smelting Company Limited
Income tax Appellate Tribunal

ITAT: Trust running facilities for girl-students across communities eligible for Sec. 12AB exemption

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1022-ITAT-2025(Bang)
  • Tax Payer : Jito Hubballi Girls Hostel and Education Trust
Income tax Appellate Tribunal

ITAT: No TDS u/s 194J on IUC & roaming charges; Allows Vodafone Idea depreciation on 3G spectrum usage

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1027-ITAT-2025(Mum)
  • Tax Payer : Vodafone Idea Limited (formerly Idea Cellular Ltd.)
Income tax Appellate Tribunal

ITAT: Investment in partnership firms yielding profits to be considered for computing disallowance u/s 14A

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1020-ITAT-2025(Mum)
  • Tax Payer : Dosti Realty Limited