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Income tax Appellate Tribunal

ITAT: Appeal by IBC-bound Co. basis authorization from former management, not maintainable

Apr 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-325-ITAT-2025(Mum)
  • Tax Payer : Royal Twinkle Star Club Pvt. LTD
High Court

HC: AO seeking consultation from Superiors tantamount to abdication of quasi-judicial powers; Holds assessment non-est

Apr 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-324-HC-2025(P & H)
  • Tax Payer : FinDoc Finvest Private Ltd
Income tax Appellate Tribunal

ITAT: Despite word 'commission' in agreement, CFA variable service charges subject to TDS u/s 194C, not u/s 194H

Apr 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-320-ITAT-2025(Mum)
  • Tax Payer : CEAT Limited
High Court

HC: Directs NFAC to dispose Assessee’s pending appeal, collecting 20% of disputed demand not mandatory

Apr 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-314-HC-2025(MAD)
  • Tax Payer : Haji I.Asarab Ali
High Court

HC: ‘Lower rate’ WHT certificate u/s 197 unsustainable when ‘Nil’ withholding certificate issued for prior AYs

Apr 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-313-HC-2025(DEL)
  • Tax Payer : Lufthansa Cargo AG
High Court

HC: Refund adjustment unsustainable, given interim ITAT order prohibiting coercive action by Revenue

Apr 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-310-HC-2025(DEL)
  • Tax Payer : Huawei Telecommunications India Company Private Limited
Income tax Appellate Tribunal

ITAT: Govt. subsidy contingent upon condition fulfilment, accrues as income post verification, can’t be pre-ascertained

Apr 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-309-ITAT-2025(DEL)
  • Tax Payer : Jindal Poly Films Ltd
Income tax Appellate Tribunal

ITAT: Deletes protective addition basis whatsapp communication, emphasizes suspicion cannot replace proof

Apr 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-308-ITAT-2025(Mum)
  • Tax Payer : Nilesh Ramesh Toshniwal
Income tax Appellate Tribunal

ITAT: Denies interest deduction citing 'diversion of funds' to sister concern lacking commercial justification

Apr 01, 2025
  • In Favour of Revenue
  • Citation Number : TS-306-ITAT-2025(Mum)
  • Tax Payer : Lokhandwala Kataria Construction (Pvt) Ltd
Income tax Appellate Tribunal

ITAT: Elderly housewife’s bank deposits during demonetization, justified given circumstantial evidences

Apr 01, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-305-ITAT-2025(Mum)
  • Tax Payer : Hemlata Kamalakar Deo
Income tax Appellate Tribunal

ITAT: Annual value of property considered ‘Nil’ u/s 23(1)(c), clarifies purposive interpretation to ‘vacant for whole year’

Apr 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-304-ITAT-2025(Mum)
  • Tax Payer : Classic Mall Development Company Ltd
Income tax Appellate Tribunal

ITAT: 80G deduction allowable w.r.t. CSR expenses, donation made to approved entity; Follows Allegies Services

Apr 01, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-303-ITAT-2025(Mum)
  • Tax Payer : Strides Pharma Science Limited
Income tax Appellate Tribunal

ITAT: Under-reporting penalty powers of AO 'discretionary', facts based; Retired PSU employee gets relief

Apr 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-302-ITAT-2025(Mum)
  • Tax Payer : Archana Achyut Sail
High Court

HC: Despite Revenue’s non-application of mind, declines Trinamool Cong.’s relief plea when assessment almost final

Mar 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-301-HC-2025(CAL)
  • Tax Payer : All India Trinamool Congress
Income tax Appellate Tribunal

ITAT: Cargo booking role not DAPE under Art 5(4), booking contracts not akin to concluding contracts in DTAA

Mar 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-300-ITAT-2025(Mum)
  • Tax Payer : Bay Lines (Mauritius) C/o.Freight Connection India P. Ltd
High Court

HC: Quashes high pitched assessment order on PNB, weighs exemplary Rs. 1 cr cost on Department

Mar 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-299-HC-2025(GUJ)
  • Tax Payer : Punjab National Bank
Income tax Appellate Tribunal

ITAT: Construes 'relative' expansively to cover step brother- sister relationship; Gift exempt despite uncommon parent

Mar 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-298-ITAT-2025(Mum)
  • Tax Payer : Rabin Arup Mukerjea
Income tax Appellate Tribunal

ITAT: CSR expenditure eligible for deduction u/s 80G, Voluntariness no prerequisite for Sec.80G deduction

Mar 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-274-ITAT-2025(DEL)
  • Tax Payer : Schenker India Private Limited
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69A addition, cash deposits post-demonetisation as currency value guaranteed till Dec 31, 2016

Mar 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-266-ITAT-2025(Kol)
  • Tax Payer : Islampur C.S.
High Court

HC: Upholds reassessment based on investigation wing report; Rejects ‘borrowed satisfaction’ plea

Mar 29, 2025
  • In Favour of Revenue
  • Citation Number : TS-292-HC-2025(DEL)
  • Tax Payer : Ganesh Ganga Insvestments Pvt Ltd