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Rulings ( 13941 results )

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Income tax Appellate Tribunal

ITAT: ITAT: Receipts not Royalty under India-Netherlands DTAA as no use or right to use of IP given to customers

Jan 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-10-ITAT-2026(DEL)
  • Tax Payer : Sabre Marketing Nederland, BV
Income tax Appellate Tribunal

ITAT: Computer software integral to trading business, eligible for 60% depreciation despite in-house development

Jan 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1754-ITAT-2025(DEL)
  • Tax Payer : CNB Finwiz Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Additional disallowance u/s 40(a)(ia) impermissible once Assessee suo motu disallowed 30% for TDS default

Jan 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-17-ITAT-2026(DEL)
  • Tax Payer : Deliverhealth Services Private Limited
Income tax Appellate Tribunal

ITAT: Dismisses Revenue’s miscellaneous application u/s 254(2) sans ‘error apparent on record’, cannot re-argue/ recall concluded order

Jan 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-19-ITAT-2026(DEL)
  • Tax Payer : R K Aggarwal
High Court

HC: Quashes reassessment proceedings for AY 2015-16, being time barred; Follows Rajeev Bansal judgment

Jan 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1756-HC-2025(BOM)
  • Tax Payer : Selvakumar Vethamonickam Nadar
Income tax Appellate Tribunal

ITAT: ITAT: Nixes Binny Bansal’s residence tax planning, rejects Flipkart co-founder’s ‘non-resident’ claim

Jan 10, 2026
  • In Favour of Revenue
  • Citation Number : TS-18-ITAT-2026(Bang)
  • Tax Payer : Binny Bansal
Income tax Appellate Tribunal

ITAT: ITAT: Systematic lending with profit motive is business; Confirms characterization of interest income as business income, not IoS

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1755-ITAT-2025(Mum)
  • Tax Payer : Mulchand Shamji Chheda HUF
Supreme Court

SC: SC: Lays down 'commercial realisability' test to determine Sec. 28 taxability of share exchange through amalgamation

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-13-SC-2026
  • Tax Payer : Nalwa Investment Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition as impugned cash deposits did not pertain to relevant AY

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-05-ITAT-2026(Ahd)
  • Tax Payer : Ashok Ramulbhaya Malhotra
Income tax Appellate Tribunal

ITAT: Composite Trusts eligible for Sec. 80G if religious spending within statutory limit; Quashes CIT(E) order

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-12-ITAT-2026(Ahd)
  • Tax Payer : Shri Rajesh Ravindran Charity Trust
Income tax Appellate Tribunal

ITAT: Estimated commission addition u/s 153A unsustainable sans incriminating evidence when profits are disclosed

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-16-ITAT-2026(Mum)
  • Tax Payer : Subhkaran & Sons
Income tax Appellate Tribunal

ITAT: Addition on bogus purchases u/s 69C based on investigation report sans independent inquiry, unsustainable

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1750-ITAT-2025(DEL)
  • Tax Payer : The Indure Private Limited
Income tax Appellate Tribunal

ITAT: Recalls order in Mckinsey on issue of ‘Permanent Establishment’ without granting effective opportunity

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1751-ITAT-2025(Mum)
  • Tax Payer : Mckinsey & Company Lme Limited
Income tax Appellate Tribunal

ITAT: Allows Sec. 80P deduction claim made in belated ROI filed during assessment proceedings

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1714-ITAT-2025(VIZ)
  • Tax Payer : The Kolavennu Large Sized Co-operative Credit Society Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 153C proceedings for ‘unabated’ AY, absent any incriminating material found during search

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1747-ITAT-2025(DEL)
  • Tax Payer : Narendra Aggarwal
Income tax Appellate Tribunal

ITAT: ITAT: Trust income taxable at AOP rates & not MMR, as exception under 1st proviso to Sec. 164 applies

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-15-ITAT-2026(Mum)
  • Tax Payer : Deloitte Employees Welfare Trust
High Court

HC: Directs Revenue for lower TDS @1.5% to GE entities for future years u/s 197; Quashes 3.5% TDS order

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-14-HC-2026(DEL)
  • Tax Payer : GE Energy Parts Inc
Income tax Appellate Tribunal

ITAT: Onus to prove PE is on Revenue; Rejects AO's bland "Deemed PE" conclusion

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-1753-ITAT-2025(DEL)
  • Tax Payer : Sondex Wireline Ltd
High Court

HC: Satisfaction note by searched-person’s AO mandatory for Sec.153C; JAO cannot invoke Sec.148/147 basis incriminating material

Jan 08, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-11-HC-2026(GUJ)
  • Tax Payer : Paras Chandreshbhai Koticha
Income tax Appellate Tribunal

ITAT: Quashes Rs. 15-cr. penalty u/s 270A; Re-characterization of business loss as speculative loss not ‘under-reporting’

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-09-ITAT-2026(Mum)
  • Tax Payer : INU Exports Private Limited