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Rulings ( 15126 results )

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High Court

HC: Non-filing of Form 10DA electronically cannot be ground for reassessment; No fresh or tangible material for Sec. 148 notice

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-1644-HC-2025(DEL)
  • Tax Payer : Matrix Clothing Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69A addition against Anil Ambani towards alleged undisclosed foreign bank account

Dec 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1642-ITAT-2025(Mum)
  • Tax Payer : Shri Anil Dhirajlal Ambani
Income tax Appellate Tribunal

ITAT: Substitution of Sec. 271AAB with Sec. 271AAC is a rectifiable mistake u/s 154; Penalty section correction valid

Dec 11, 2025
  • In Favour of Revenue
  • Citation Number : TS-1641-ITAT-2025(Ahd)
  • Tax Payer : Piyush Garg
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Prosecution must rest on independent evidence, not solely on provisional attachment order findings

Dec 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1640-PBPTAT-2025(DEL)
  • Tax Payer : Chattisgarh Sales Corporation
Income tax Appellate Tribunal

ITAT: Receipts from test-reports sharing scientific experience taxable as ‘royalty’; IT support reimbursements not FTS

Dec 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1639-ITAT-2025(DEL)
  • Tax Payer : Nunhems Netherlands B.V.
Income tax Appellate Tribunal

ITAT: Directs AO to grant relief u/s 90/91 as Form No.67 & revised return filed within stipulated time

Dec 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1637-ITAT-2025(DEL)
  • Tax Payer : Malvinder Mohan Singh
Supreme Court

SC: Vital distinction between 'business income' & profits 'derived' from business; Sec. 36(1)(viii) benefit "ring-fenced"

Dec 10, 2025
  • In Favour of Revenue
  • Citation Number : TS-1633-SC-2025
  • Tax Payer : National Cooperative Development Corporation
Income tax Appellate Tribunal

ITAT: Emphasizes AO's duty to scrutinize all issues noticed during reassessment proceedings; Upholds revision order

Dec 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1634-ITAT-2025(DEL)
  • Tax Payer : Harsh Vardhan Singh
Income tax Appellate Tribunal

ITAT: Non-mention of new Sec. 12AB registration number in ITR not substantive; Allows Sec. 11 exemption

Dec 10, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1632-ITAT-2025(Ahd)
  • Tax Payer : Vinayaka Education Trust
Income tax Appellate Tribunal

ITAT: Interest paid by Vijaya Bank to political party subject to TDS u/s 194A; Remits issue of disallowance u/s 40(a)(ia) to AO

Dec 10, 2025
  • In Favour of Revenue
  • Citation Number : TS-1631-ITAT-2025(Bang)
  • Tax Payer : Vijaya Bank
Income tax Appellate Tribunal

ITAT: “Dumb documents” have no evidentiary value, incapable of supporting addition; Deletes Sec. 69B addition

Dec 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1630-ITAT-2025(CHNY)
  • Tax Payer : Jaya Pradeep
High Court

HC: Quashes backdated, DIN less rectification order; Departs from Jharkhand HC reasoning

Dec 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1628-HC-2025(BOM)
  • Tax Payer : Siemens Limited
Income tax Appellate Tribunal

ITAT: Sec. 153D approval defective by collective grant for multiple Assessees/AYs; Restores matter to stage of illegality

Dec 09, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1627-ITAT-2025(ALLD)
  • Tax Payer : Ramji Vaish
Income tax Appellate Tribunal

ITAT: Confirms undisclosed Bitcoin income addition under BMA; Deletes undisclosed FA addition due to wrong AY

Dec 09, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1626-ITAT-2025(PUN)
  • Tax Payer : Shaista Suhel Patanwala
Income tax Appellate Tribunal

ITAT: Mandatory contribution to common effluent treatment plant, not capital in nature, allowable as business expenditure

Dec 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1625-ITAT-2025(Mum)
  • Tax Payer : Siyaram Silk Mills Limited
Income tax Appellate Tribunal

ITAT: Date of transfer is legally enforceable sale agreement date, not registration date; Allows Sec. 54 exemption

Dec 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1624-ITAT-2025(Mum)
  • Tax Payer : Poonam Dhananjay Sandu
High Court

HC: Copy of Bombay HC judgment in DDT vs DTAA tax rate controversy

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1623-HC-2025(BOM)
  • Tax Payer : Colorcon Asia Pvt. Ltd
High Court

HC: Upholds prosecution in Rs. 348 cr evasion case, rejects constitutional challenge to CBDT Circular

Dec 08, 2025
  • In Favour of Revenue
  • Citation Number : TS-1622-HC-2025(DEL)
  • Tax Payer : Saumya Chaurasia
High Court

HC: Appeal cannot be rejected solely for non-appearance without addressing merits; Quashes CIT(A) order

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1618-HC-2025(KER)
  • Tax Payer : Thekkee Cherupillil Sarada
High Court

HC: Reassessment notice served on non-existing entity, ceased to exist due to amalgamation, invalid

Dec 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1621-HC-2025(KAR)
  • Tax Payer : Awl Agri Business Limited