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Rulings ( 15447 results )

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High Court

HC: Directs modified ITRs processing under Bilateral APA; Procedural delay cannot defeat refund with interest

  • In Favour of Assessee
  • Citation Number : TS-1530-HC-2026(DEL)
  • Tax Payer : Cadence Design Systems (India) Private Limited
High Court

HC: Quashes Sec. 119(2)(b) rejection for revised ITR to claim Sec. 10(10C) exemption for failure to assess hardship under CBDT Circular

  • In Favour of Assessee
  • Citation Number : TS-1537-HC-2026(P & H)
  • Tax Payer : Rajbir Singh
High Court

HC: Royal Bank of Scotland liable to higher tax rate; DTAA non-discrimination clause overridden by Explanation to Sec. 90(1)

  • In Favour of Assessee
  • Citation Number : TS-1532-HC-2026(CAL)
  • Tax Payer : The Royal Bank of Scotland N.V.
High Court

HC: Reads down CBDT order prescribing Jan'21 as eligibility threshold for filing settlement applications

  • In Favour of Assessee
  • Citation Number : TS-1531-HC-2026(RAJ)
  • Tax Payer : Vishnu Kumar Gupta
High Court

HC: Quashes notice u/s 148 & order due to non-satisfaction of condition precedent u/s 149(1)(b)

  • In Favour of Assessee
  • Citation Number : TS-1545-HC-2026(BOM)
  • Tax Payer : Ruhaan Shelters Pvt Ltd
Income tax Appellate Tribunal

ITAT: Virtual service rendition from China doesn't equate to physical presence; Technical services rendered outside India, not FTS

  • In Favour of Assessee
  • Citation Number : TS-1542-ITAT-2026(DEL)
  • Tax Payer : Benteler Automative (China) Investment Limited
Income tax Appellate Tribunal

ITAT: Deletes Rs. 814 Cr. addition u/s 56(2)(viib) on CCPS reclassification; Cites no consideration received

  • In Favour of Assessee
  • Citation Number : TS-1544-ITAT-2026(DEL)
  • Tax Payer : Bright Lifecare Private Limited
Income tax Appellate Tribunal

ITAT: Provision of in-service training services & consultancy services by trust, falls within Sec. 11(4), not u/s 11(4A)

  • In Favour of Assessee
  • Citation Number : TS-1540-ITAT-2026(Mum)
  • Tax Payer : National Institute of Construction Management and Research
Income tax Appellate Tribunal

ITAT: Subsequent amendment with retro effect, not mistake apparent on record; Debatable issue can't be challenged u/s 254(2)

  • In Favour of Assessee
  • Citation Number : TS-1539-ITAT-2026(HYD)
  • Tax Payer : Meghana Enterprises
High Court

HC: Reopening basis material already on record amounts to ‘change of opinion’; Quashes Jindal Power's Rs. 238-Cr. reassessment

  • In Favour of Assessee
  • Citation Number : TS-1534-HC-2026(CHAT)
  • Tax Payer : Jindal Power Limited
High Court

HC: Refers Sec. 132B seized-asset release issue to Larger Bench; Holds 120-day release not automatic

  • In Favour of Revenue
  • Citation Number : TS-1538-HC-2026(GUJ)
  • Tax Payer : Dilavarsinh Harisinh Zala
High Court

HC: Sec. 148 notice by non-jurisdictional AO is non-est; Quashes reassessment pursuant to Sec. 127 transfer

  • In Favour of Assessee
  • Citation Number : TS-1533-HC-2026(GUJ)
  • Tax Payer : Omkareshwar Mines And Minerals Pvt. Ltd
Income tax Appellate Tribunal

ITAT: AO cannot reject DCF-based FMV computation merely citing unacceptable projections

  • In Favour of Assessee
  • Citation Number : TS-1528-ITAT-2026(Mum)
  • Tax Payer : Coolberg Beverages Pvt Ltd
Income tax Appellate Tribunal

ITAT: AO cannot disregard valuation report, compliant with Sec. 50B r.w. Rule 11UAE, without specifying defects

  • In Favour of Assessee
  • Citation Number : TS-1529-ITAT-2026(DEL)
  • Tax Payer : Savista Global Solutions Private Limited
Income tax Appellate Tribunal

ITAT: Related party payment alone doesn’t establish excessive expenditure; Deletes disallowance u/s 40A(2)(b)

  • In Favour of Both, Partially
  • Citation Number : TS-1526-ITAT-2026(Mum)
  • Tax Payer : Zee Akaash News Private Limited
Income tax Appellate Tribunal

ITAT: DCF valuation cannot be rejected merely on subsequent shortfall; Deletes Sec. 56(2)(viib) addition

  • In Favour of Assessee
  • Citation Number : TS-1524-ITAT-2026(Ahd)
  • Tax Payer : Medwell Ventures Private Limited
Income tax Appellate Tribunal

ITAT: Sec. 40A(3) disallowance cannot solely rely on consolidated cash-vouchers; AO must verify individual daily payments

  • In Favour of Assessee
  • Citation Number : TS-1523-ITAT-2026(Ahd)
  • Tax Payer : Saranadhar Umashankar Gupta
Income tax Appellate Tribunal

ITAT: Sec. 254(2) MA limited to ‘apparent mistakes’; Reappreciation of seized material or substitution of possible view impermissible

  • In Favour of Assessee
  • Citation Number : TS-1515-ITAT-2026(Ahd)
  • Tax Payer : Safal Engineers and Realties LLP
High Court

HC: TOLA provisions cannot balloon Sec. 153B limitation period 'indefinitely'; Assessment orders hopelessly time-barred

  • In Favour of Assessee
  • Citation Number : TS-1527-HC-2026(MAD)
  • Tax Payer : Agni Estates and Foundations Pvt. Ltd
High Court

HC: Unsubstantiated Counsel illness plea not ‘sufficient cause’; Refuses to condone 441-day delay in appeal

  • In Favour of Revenue
  • Citation Number : TS-1525-HC-2026(P & H)
  • Tax Payer : Rijwan