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Rulings ( 14224 results )

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Income tax Appellate Tribunal

ITAT: Retrospective trust cancellation u/s 12A based on assessment order impermissible sans allegation of non-genuine activities

Mar 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-299-ITAT-2026(LKW)
  • Tax Payer : Hind Charitable Trust
Income tax Appellate Tribunal

ITAT: Assessee’s receipts from sale of software licenses, not liable to tax, sans PE/DAPE in India

Mar 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-298-ITAT-2026(DEL)
  • Tax Payer : Milestone Systems A/S
Income tax Appellate Tribunal

ITAT: Holds Sec. 153D approval as mechanical, without application of mind; Quashes assessment order as invalid

Mar 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-297-ITAT-2026(RAI)
  • Tax Payer : Shri Ritesh Madnani
Income tax Appellate Tribunal

ITAT: Parallel proceedings invalid, quashes reassessment initiated during pendency of scrutiny assessment against Lalit Modi

Mar 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-296-ITAT-2026(DEL)
  • Tax Payer : Lalit Kumar Modi
Income tax Appellate Tribunal

ITAT: Allows Sec. 80-IC deduction for unit in notified area regardless of Schedule 14 list

Mar 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-295-ITAT-2026(DEL)
  • Tax Payer : Perfetti Van Melle India Pvt. Limited
Income tax Appellate Tribunal

ITAT: Brought forward losses to be adjusted before unabsorbed depreciation against business income u/s 32(2) & 72

Mar 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-294-ITAT-2026(DEL)
  • Tax Payer : East Delhi Waste Processing Company Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Notice served on non-existent company, post conversion to LLP, invalid; Quashes reassessment

Mar 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-292-ITAT-2026(DEL)
  • Tax Payer : Mango Infratech Solutions Pvt. Ltd
High Court

HC: Sec. 201(3) orders must align with quarterly filing dates; Rejects Revenue’s annual computation plea for TDS limitation

Mar 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-293-HC-2026(BOM)
  • Tax Payer : Vodafone Cellular Ltd
Income tax Appellate Tribunal

ITAT: Rejection of Trust registration due to non-commencement of activities not a ‘specified violation’ u/s 12A(1)(ac)(iii)

Mar 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-291-ITAT-2026(CHNY)
  • Tax Payer : Sir CV Raman Educational & Charitable Trust
Income tax Appellate Tribunal

ITAT: Sale of land post conversion to non-agricultural taxable as capital gains, outside exemption u/s 2(14)(iii)

Mar 06, 2026
  • In Favour of Revenue
  • Citation Number : TS-290-ITAT-2026(HYD)
  • Tax Payer : Parvathaneni Praveen
Income tax Appellate Tribunal

ITAT: Disallows entire bogus purchases & restricts ad-hoc addition of unverified business expenses to 10%

Mar 06, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-289-ITAT-2026(Mum)
  • Tax Payer : Agnelo Gustavo Eugenio Rodrigues
Income tax Appellate Tribunal

ITAT: Rejects profit estimation basis contradictory stand taken by Revenue; Deletes addition

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-288-ITAT-2026(Bang)
  • Tax Payer : Devadas Anup
Income tax Appellate Tribunal

ITAT: Sec. 153C notice issued after gap of 10-months from assessment order of searched person, invalid

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-287-ITAT-2026(HYD)
  • Tax Payer : Fayaz Mohammed
Income tax Appellate Tribunal

ITAT: Notice u/s 143(2) invalid citing lack of pecuniary jurisdiction as per CBDT instruction; Quashes assessment

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-286-ITAT-2026(DEL)
  • Tax Payer : Balraj Sharma
Income tax Appellate Tribunal

ITAT: Outstanding trade liability recorded in books sans write-back or remission not cessation u/s 41(1)

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-279-ITAT-2026(Mum)
  • Tax Payer : Max Media Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Grants exemption u/s 54F as possession of new property taken within 2 years from original-asset sale

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-278-ITAT-2026(Mum)
  • Tax Payer : Kishore Anand Shetty
Income tax Appellate Tribunal

ITAT: Mere retraction of admission insufficient to vacate additions; Confirms unexplained cash addition citing incriminating material

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-285-ITAT-2026(PAN)
  • Tax Payer : Bagkiya Construction Pvt. Ltd
Income tax Appellate Tribunal

ITAT: No reassessment possible against non-existent company post-amalgamation; Quashes proceedings

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-284-ITAT-2026(DEL)
  • Tax Payer : Surya Medi Tech Ltd
High Court

HC: Surplus funds generation doesn't automatically violate Trust’s objects u/s 12AA(3)

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-283-HC-2026(P & H)
  • Tax Payer : Baba Gandha Singh Education Trust
Income tax Appellate Tribunal

ITAT: New house constructed replacing old house under JDA, constitutes transfer; Assessee eligible for indexed COA

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-282-ITAT-2026(Mum)
  • Tax Payer : Seeta Nayyar